Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: Can employed woodworkers claim a deduction for the cost of safety gear worn while performing their jobs?
Position: No
Reasons: No provision in the Act under which employess could deduct the cost of safety gear such as hard hats, steel-toed boots, face guards, hearing protection and safety pants and gloves.
Feb. 2, 2004
XXXXXXXXXX
Dear Colleague:
I am replying to your letter of November 28, 2003, addressed to my predecessor, the Honourable Elinor Caplan, concerning the deductibility of safety gear by employees in the forestry industry.
In determining employment income, an employee may only deduct expenses that are specifically permitted under section 8 of the Income Tax Act. However, there is no provision under which employees could deduct the cost of safety gear such as hard hats, steel-toed boots, face guards, hearing protection, safety pants and gloves.
The Canada Revenue Agency (CRA) is responsible for administering and enforcing the Act as passed by Parliament. As you note, an amendment to the Act would be required in order for woodsworkers to be able to claim employment expense deductions for safety gear they use while performing their employment duties. Since the responsibility for changes to the legislation falls within the jurisdiction of the Department of Finance, I am forwarding a copy of your correspondence to the Honourable Ralph E. Goodale, Minister of Finance, for his consideration.
Thank you for having taken the time to write and bring your interest in this matter to the CRA's attention.
Sincerely,
Hon. Stan Keyes, P.C., M.P.
c.c.: The Honourable Ralph E. Goodale, P.C., M.P.
Minister of Finance
House of Commons
Ottawa ON K1A 0A6
Minister's Office
Political Assistant
Karen Power
957-8968
2003-005245
December 17, 2003
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