As your business started in 2022, you would enter the car as an addition, even though you bought it in a previous year. You would have to figure out what the Fair Market Value (FMV) of the car was when you started using it for your business, as that will be the price you “bought” it for in 2022.
If your sub-contracting work was done a s part of your self-employed business, then yes, you can claim the safety equipment. You can enter it as Other Expenses (Line 9270). If you took the safety courses to acquire new skills, then you can’t claim them as business expenses. However, you might still be able to claim the Tuition credit or the Canada training credit (CTC) for those courses.
