Was a pilot entitled to deduct from such employee’s employment income the cost of an aviation headset (which was worn so as to prevent hearing loss and facilitate communications with Air Traffic Control) that such individual was required to purchase? CRA stated:
Aviation headsets would not be considered tools. … IT-422, [para. 2] … provides that in order for an asset to be a tool, it must be designed to create a physical change in something or be used as an instrument of measurement or manipulation. … In addition, paragraph 8(6.1)(d) of the Act specifically excludes electronic communication devices as eligible tools. Therefore, the cost of an aviation headset would not be deductible under paragraph 8(1)(s), or any other provision … .