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 120 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.