Yes, if you work for yourself, you typically deduct the cost of materials as a business expense after adding the entire amount earned from a job to your gross income.
If you are self-employed or a freelancer, the materials you buy for jobs are typically treated as either Cost of Goods Sold (COGS) or operating supplies. This approach ensures you only pay income tax on your net profit (money left over after expenses), not on the money used to buy materials.
If you are an employee (not self-employed), you can only deduct materials if your contract requires you to pay for them, you use them directly in your work, and you are not reimbursed. You must have a Form T2200 (Declaration of Conditions of Employment) signed by your employer.
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