tool

CRA considers that pilots are not entitled to the deduction under s. 8(1)(s) for tools for the cost to them of aviation headsets (which are worn so as to prevent hearing loss and to facilitate communications with Air Traffic Control). It considered that such headsets come within the exclusion in s.

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:

Employed fishing outfitters and guides provide materials, such as salmon flies or filament to repair fishing lines, to clients, to ensure the success of the fishing trip. The collective agreement is silent on whether the employees must incur these expenses. The employees receive remuneration, regardless of whether the client is fishing, and they are reimbursed for equipment expenses up to specified limits. After discussion the potential deduction under s. 8(1)(i)(iii) (as to which the materials might qualify as “supplies”), CRA stated: