An Act to amend the Income Tax Act (deductibility of expense of tools provided as a requirement of employment)

This bill was last introduced in the 39th Parliament, 2nd Session, which ended in September 2008.

This bill was previously introduced in the 39th Parliament, 1st Session.


Pat Martin  NDP

Introduced as a private member’s bill. (These don’t often become law.)


Not active, as of May 5, 2006
(This bill did not become law.)


This is from the published bill. The Library of Parliament often publishes better independent summaries.

The purpose of this enactment is to allow employees to deduct the cost of providing tools for their employment if they are required to do so by the employer as a condition of employment. The deduction includes an allowance in respect of the capital cost of the tools and rental, maintenance and insurance expenses.

Regulations would set the appropriate depreciation rates applicable to the capital costs for various types of tools.


All sorts of information on this bill is available at LEGISinfo, provided by the Library of Parliament. You can also read the full text of the bill.

Income Tax ActRoutine Proceedings

May 5th, 2006 / 12:05 p.m.
See context


Pat Martin NDP Winnipeg Centre, MB

moved for leave to introduce Bill C-260, An Act to amend the Income Tax Act (deductibility of expense of tools provided as a requirement of employment).

Mr. Speaker, as a tradesman, although not currently practising, I rise to stand on behalf of my fellow carpenters and other building trades workers or anyone who uses tools in a job.

Recognizing that the recent Conservative budget does acknowledge a tax deduction for the purchase of tools, this bill improves on that, if I may say so, by having no ceiling and no limit. It broadens the parameters of who would be eligible to deduct the expense of these tools for the use and the purpose of earning income.

(Motions deemed adopted, bill read the first time and printed)