If your employer requires you to wear a mask or gloves, or use sanitizing liquid due to COVID, and does not reimburse you for the cost, the good news is that you can deduct the cost of these items from your income on your tax return.
The Canada Revenue Agency recently stated in an internal opinion from their Income Tax Rulings Directorate, that where an employer requires an employee to pay for and use disposable masks, disposable gloves, sanitizing liquid, and other similar items while carrying out their employment duties, the cost of these items is deductible if:
1. The cost of the items used in the year are reasonable;
2. The employee did not receive a reimbursement or is not entitled to receive a reimbursement from their employer; and
3. The employee has a completed and signed Form T2200 from their employer.
Keep your receipts in case the CRA asks to see them.