From the CRA Canada Revenue Agency link to page
Employed tradespersons (including apprentice mechanics)
You may be able to deduct the cost of eligible tools you bought to earn employment income as a tradesperson and as an eligible apprentice mechanic. This cost includes any GST, and provincial sales tax, or HST you paid.
Watch the video - Tradesperson's tools deduction
Note
As an eligible apprentice mechanic, you must first calculate the tradesperson's tools deduction, if any, that you qualify for.
You may be able to get a rebate of the GST/HST you paid.
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