Bill C-205
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SUMMARY |
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The purpose of this enactment is to permit mechanics to deduct the
cost of providing tools for their employment if they are required to do
so by the terms of the employment. The deduction encompasses
maintenance, rental and insurance costs, the full cost of tools under
$250 or such inflation-adjusted limit as is set by regulation, and the
capital cost allowance of tools over $250, set by regulation.
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