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This enactment amends the Income Tax Act. It provides that a
forestry worker may, under certain conditions, deduct motor vehicle
travel expenses from income where the taxpayer was required under a
contract of employment to use the motor vehicle to travel to and from
the taxpayer's ordinary place of residence and the taxpayer's workplace
or the employer's place of business and the distance between the
taxpayer's residence and the workplace or place of business is more
than 75 kilometres.
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The enactment also provides that a forestry worker may, under
certain conditions, deduct from income
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(a) the interest paid on borrowed money used to acquire the motor
vehicle; and
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(b) such part of the capital cost of the motor vehicle used by the
taxpayer as is allowed by regulation.
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