moved for leave to introduce Bill C-218, an act to amend the Income Tax Act (deductibility of expense of tools provided as a requirement of employment).
Mr. Speaker, on behalf of fellow tradesmen across the country, I am introducing the bill to amend the Income Tax Act which would allow for the deduction of the cost of providing tools necessary for their work, if they are required to do so as a condition of employment at their workplace.
I point out that tradesmen who are self-employed already have the right to deduct the tools of their trade but employees anywhere who need to buy certain tools to do their work should be allowed to deduct that as a tax deduction just as a business person is allowed to enjoy that same tax deduction.
I am pleased that the hon. member for Windsor West is seconding the bill to allow the deductibility of the expense of tools when those tools are necessary as a condition of employment for any working person in Canada.
(Motions deemed adopted, bill read the first time and printed)