C-227
First Session, Fortieth Parliament,
57 Elizabeth II, 2008
HOUSE OF COMMONS OF CANADA
BILL C-227
An Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons)
first reading, November 24, 2008
NOTE
3rd Session, 40th Parliament
This bill was introduced during the First Session of the 40th Parliament. Pursuant to the Standing Orders of the House of Commons, it is deemed to have been considered and approved at all stages completed at the time of prorogation of the Second Session. The number of the bill remains unchanged.
Ms. Charlton
401158
SUMMARY
This enactment allows tradespersons and indentured apprentices to deduct from their taxable income any travel and accommodation expenses that they have incurred in order to secure and maintain employment in a construction activity at a job site that is located at least 80 kilometres away from their ordinary place of residence.
Also available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
1st Session, 40th Parliament,
57 Elizabeth II, 2008
house of commons of canada
BILL C-227
An Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons)
R.S., c. 1
(5th Supp.)
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1. Subsection 8(1) of the Income Tax Act is
amended by adding the following after
paragraph (q):
(q.1) amounts expended in the year by a taxpayer in respect of travel and accommodation expenses incurred by the taxpayer in order to secure and maintain employment as a duly qualified tradesperson or an indentured apprentice in a construction activity at a job site that was located at least 80 kilometres away from the taxpayer’s ordinary place of residence, if the taxpayer
(i) was required under the contract of employment to pay those expenses,
(ii) did not receive from his or her employer an allowance in respect of those expenses that is excluded from the taxpayer’s income under paragraph 6(1)(b), and
(iii) does not claim those expenses as a deduction for the year under any other provision of this Act;
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada