An Act to amend the Income Tax Act (travel expenses deduction for tradespersons)

Canada / Federal / Bills

Source

44-1

House

Matthew Green

First Session, Forty-fourth Parliament,

70 Elizabeth II, 2021

HOUSE OF COMMONS OF CANADA

BILL C-222

An Act to amend the Income Tax Act (travel expenses deduction for tradespersons)

FIRST READING, December 16, 2021

Mr. Green

441052

SUMMARY

This enactment amends the Income Tax Act to allow tradespersons and indentured apprentices to deduct from their income amounts expended for travelling where they were employed in a construction activity at a job site that is located at least 80 km away from their ordinary place of residence.

Available on the House of Commons website at the following address:

www.ourcommons.ca

1st Session, 44th Parliament,

70 Elizabeth II, 2021

HOUSE OF COMMONS OF CANADA

BILL C-222

An Act to amend the Income Tax Act (travel expenses deduction for tradespersons)

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

R.‍S.‍, c. 1 (5th Supp.‍)

Income Tax Act

1 (1) Subsection 8(1) of the Income Tax Act is amended by adding the following after paragraph (q):

Tradesperson’s travel expenses

(q.‍1) where the taxpayer was employed as a duly qualified tradesperson or an indentured apprentice in a construction activity at a job site that was located at least 80 km away from their ordinary place of residence, amounts expended by the taxpayer in the year for travelling to and from the job site, if the taxpayer

(i) was required under the contract of employment to pay those expenses,

(ii) did not receive an allowance in respect of those expenses that is not included in computing the taxpayer’s income for the year, and

(iii) does not claim those expenses as an income deduction or a tax credit for the year under any other provision of this Act;

(2) Subsection (1) applies to the 2022 and subsequent taxation years.

Published under authority of the Speaker of the House of Commons