If you were an employed tradesperson (including an eligible apprentice mechanic), you may be able to claim deduction for eligible tools up to a maximum of $500 of the cost of eligible tools bought to earn your employment income. Generally you need a minimum of 1500.00 to take advantage of this deduction but submit the total of the tools purchased so we can confirm this each year.
Important facts
Apprentice Mechanics
Even though you may have already claimed the tradesperson's deduction for tools, you may also be able to deduct a part of the cost of eligible tools you bought in the tax year to earn employment income as an eligible apprentice mechanic. This cost includes any GST and provincial sales tax, or HST, you paid.
A volunteer firefighter who performs at least 200 hours of volunteer firefighting services in a taxation year for one or more fire departments is eligible for the credit. Services consist primarily of responding to and being on call for firefighting and related emergency calls, attending meetings held by the fire department, and participating in required training related to the prevention or suppression of fires.
Eligible volunteer firefighters who receive honoraria in respect of their duties as a volunteer firefighter are able to choose between the new tax credit and continuing to be entitled to the existing tax exemption of up to $1,000 for honoraria.
Eligible search and rescue volunteer services include the services you provided as a search and rescue volunteer to an eligible search and rescue organization (other than eligible volunteer firefighting services), which must consist primarily of the following (primary services):
responding to and being on call for search and rescue and related emergency calls as a search and rescue volunteer;
attending meetings held by the fire department; and
participating in required training related to search and rescue services.
Other services you provided as a search and rescue volunteer to an eligible search and rescue organization are also eligible, such as, the delivery of educational sessions undertaken by the organization.
For the purpose of counting the number of hours of eligible search and rescue volunteer services, the number of hours devoted to the primary services described above must exceed the number of hours devoted to other services for a particular organization.
The CRA site contains a lot of information on additional deductions that can be made.