Employees with power saws or tree trimmers
If you are an employer in the forestry business, you may have employees who, according to their contracts, have to use their own power saws or tree trimmers at their own expense.
If a worker is an employee, the earnings from the employment contract are considered employment income and must have CPP, EI, and income tax withheld. Do not reduce the employment income by the cost or value of saws, trimmers, parts, gasoline, or any other materials the employee supplies.
See the reporting instructions for information on how to complete the T4 slip.