Income Tax Act — I-3.3 8
agraph 8(13)(a)(i) or 8(13)(a)(ii) are met, the amount in respect of the work space that is deductible in computing the individual’s income for the year from the office or employment shall not exceed the individual’s income for the year from the office or employment, computed without reference to any deduction in respect of the work space; and (c) any amount in respect of a work space that was, solely because of paragraph 8(13)(b), not deductible in computing the individual’s income for the immediately preceding taxation year from the office or employment shall be deemed to be an amount in respect of a work space that is otherwise deductible in computing the individual’s income for the year from that office or employment and that, subject to paragraph 8(13)(b), may be deducted in computing the individual’s income for the year from the office or employment. Labour mobility deduction — interpretation (14) For the purposes of this subsection and paragraph (1)(t), (a) a taxpayer is an eligible tradesperson for a taxation year if, in the taxation year, the taxpayer has income from employment as a tradesperson or apprentice and performs their duties of employment in construction activities described in subsection 238(1) of the Income Tax Regulations ; (b) a temporary work location of a taxpayer is a location in Canada (i) at which the taxpayer performs their duties of employment under a temporary employment contract, and (ii) that is not situated in the locality where the taxpayer is ordinarily employed or carrying on business; (c) an eligible temporary relocation of a taxpayer is a temporary relocation that meets the following conditions: (i) the relocation is undertaken by the taxpayer to enable the taxpayer to perform their duties of employment as an eligible tradesperson at one or more temporary work locations of the taxpayer within the same locality, (ii) prior to the relocation, the taxpayer ordinarily resided at a residence in Canada (in this subsection referred to as the “ordinary residence”), (iii) the taxpayer was required by their duties of employment referred to in subparagraph (i) to be away from the ordinary residence for a period of not less than 36 hours, (iv) during the temporary relocation, the taxpayer temporarily resided at one or more lodgings in Canada (in this subsection referred to as the “temporary lodging”), and (v) the distance between the ordinary residence and each temporary work location of the taxpayer referred to in subparagraph (i) is not less than 150 kilometres greater than the distance between each temporary lodging referred in subparagraph (iv) and each temporary work location of the taxpayer referred to in subparagraph (i); (d) subject to paragraph (e), an eligible temporary relocation expense of a taxpayer for a taxation year is a reasonable expense incurred by the taxpayer during the taxation year, the previous taxation year or prior to February 1 of the following taxation year, in respect of (i) transportation for one round trip per eligible temporary relocation by the taxpayer between the ordinary residence and the temporary lodging, (ii) meals consumed by the taxpayer during the round trip described in subparagraph (i), and (iii) the taxpayer’s temporary lodging if, throughout the period of the taxpayer’s temporary relocation, (A) the taxpayer maintains their ordinary residence as their principal place of residence, and (B) the ordinary residence remains available for the taxpayer’s occupancy and is not rented to any other person; (e) an eligible temporary relocation expense described in paragraph (d) does not include an expense incurred by the taxpayer to the extent that (i) the expense is deducted (other than under paragraph (1)(t)) in computing the taxpayer’s income for any taxation year, (ii) the expense was deductible under paragraph (1)(t) by the taxpayer for the immediately preceding taxation year, or (iii) the taxpayer is entitled to receive a reimbursement, allowance or any other f