Again, the Income Tax Act in general doesn't allow employees to claim amounts in respect of their employment. Employees are able to claim the Canada employment credit. In 2023 it's $1,368. That is intended to compensate employees for some of the costs they may incur in the course of their employment.
In general, it is expected that costs are borne by employers. That's one of the reasons that employees are in general not allowed to claim deductions for costs they incur in the course of their employment. I think there could be other concerns, maybe not necessarily with respect to this specific amendment but in general, that allowing employees to claim deductions could result in abuse or other problems.