Tax · Employment expenses
Tradesperson's tools deduction calculator.
For employed tradespersons required, as a condition of employment, to supply their own tools.
The deduction is the lesser of $1,000 and (the cost of your eligible tools minus $1,471) — CRA's most recently confirmed threshold, for the 2025 tax year. Tools must be new, certified by your employer as required for the job, and not electronic communication or data-processing devices.
Inputs
Eligible deduction
Enter your details and press Calculate.
The formula, exactly as CRA writes it
Your maximum deduction is the lesser of:
- $1,000, or
- A − $1,471, where A is the lesser of (1) the total cost of eligible tools you bought in the year (including GST/PST/HST paid), and (2) your employment income earned as a tradesperson plus any apprenticeship grants received, minus overpayments.
The $1,471 threshold is CRA's most recently confirmed figure, for the 2025 tax year — it is indexed annually, so the 2026 figure may differ. The $1,000 cap is a fixed maximum and does not change.
Who and what qualifies
Eligible tools must be new (not used before you bought them), certified by your employer as required for your job on Form T2200 (question 12 of Part C), and cannot be electronic communication devices or data-processing equipment — unless they're used solely to measure, locate or calculate. Keep your list of tools and receipts; you don't file them with your return, but CRA can ask to see them.
Source, fetched 29 September 2026: CRA — Line 22900: Other employment expenses (tradesperson's tools).
Frequently asked questions
Is $1,471 the current 2026 threshold?
It's the most recently confirmed CRA figure, published for the 2025 tax year. This threshold is indexed each year, so confirm the exact 2026 amount at canada.ca before filing a 2026 return.
Can I claim this and the apprentice mechanic tools deduction?
Registered apprentice vehicle mechanics have a separate, additional deduction layered on top of this one, with its own formula. This calculator covers the standard tradesperson's tools deduction only.
What if my tools cost more than $1,000 above the threshold?
The deduction is capped at $1,000 no matter how far above the threshold your tool costs go. Costs above that may be eligible for capital cost allowance instead — see CRA's capital cost allowance guidance for employees.
Do I need to submit receipts with my return?
No. Keep your list of eligible tools, receipts, and your employer's signed T2200 in case CRA asks to review them later.
Estimate only — verify current-year amounts at canada.ca
This tool applies CRA's published 2025 tax-year formula and $1,471 threshold to the figures you enter. The threshold is indexed annually and the 2026 figure may not match. It does not check T2200 eligibility or the apprentice mechanic tools deduction. Confirm current amounts and your own eligibility at canada.ca or with a tax professional before filing.