Bill C-338
If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.
|
SUMMARY |
|
|
The purpose of this enactment is to allow employees to deduct the
cost of providing tools for their employment if they are required to do
so by the employer as a condition of employment. The deduction
includes an allowance in respect of the capital cost of the tools and
rental, maintenance and insurance expenses.
|
|
|
Regulations would set the appropriate depreciation rates applicable
to the capital costs for various types of tools.
|
|