C-27524369-70Elizabeth II2020-2021An Act to amend the Income Tax Act (travel expenses deduction for tradespersons)An Act to amend the Income Tax Act (travel expenses deduction for tradespersons)20213
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Mr. Duvall432074SUMMARYThis enactment amends the Income Tax Act to allow tradespersons and indentured apprentices to deduct from their income any travel 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 km away from their ordinary place of residence.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 ActSubsection 8(1) of the Income Tax Act is amended by adding the following after paragraph (q):Deduction — tradesperson’s travel expensesamounts expended by a taxpayer in the year for travelling 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 km away from the taxpayer’s ordinary place of residence, if the taxpayerwas required under the contract of employment to pay those expenses,did not receive an allowance in respect of those expenses that is not included in computing the taxpayer’s income for the year, anddoes not claim those expenses as an income deduction or a tax credit for the year under any other provision of this Act;Subsection (1) applies to the 2021 and subsequent taxation years.