Deductions

If you are a salaried forestry worker, you may deduct the expenses you incurred to operate

• a chain saw; or
• a brush cutter (provided you used it on a regular and continuous basis).

However, you must meet all of the following conditions:

• Your employment contract  requires that you provide a chain saw or brush cutter.
• Your employment contract requires that you pay the expenses in respect of the chain saw or brush cutter.
• The expenses were not reimbursed to you and do not entitle you to a reimbursement.

To claim the deduction, you must enclose with your income tax return a copy of form TP-64.3-V, General Employment Conditions, signed by your employer, as well as a statement of your expenses or or a copy of form TP-78-V, Expenses Respecting Instruments or Tools.

For more information, refer to the brochure Employment Expenses (IN-118-V).