Apprentice mechanics (working toward becoming licensed to repair self-propelled motorized vehicles such as automobiles or aircraft) may be able to claim a portion of their tool cost, against their employment income earned, while completing the apprentice training.

To be eligible for the claim, apprentices must purchase their tools and they must be new. The apprentices' employer needs to complete items 10 and 11 of Form T2200 - Declaration of Conditions of Employment.

The formula to determine the deduction limit for 2002 is found on Schedule T777 - Statement of Employment expenses. For apprentices earning $20,000 or less, the portion of tool costs in excess of $1,000 are eligible for a deduction.

If you are an employee earning only a salary, you can deduct certain costs related to an office in your home provided:


the workspace is mainly where you do your work or

you use the workspace exclusively to earn employment income and you use it on a regular and continuous basis to meet clients or customers.
The office in the home must be a requirement under your employment contract and the employer must provide you with a completed form T2200.

It is CCRA's position that although a pro-rata portion of home operating costs such as those for utilities can be claimed, no deduction can be taken for mortgage interest, property taxes, home insurance or capital cost allowance. As a result, the available deduction will often provide only a minor tax benefit.

If you are an employee earning only a salary, you can deduct the work related airtime expense for your cellular telephone (but not the cost of the phone itself) provided:

Your work contract requires you to provide your own supplies and does not reimburse you for this cost.

Your employer provides you with a signed copy of the form T2200, Declaration of Employment conditions.