Skip to main content

Bill C-412

If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.

PDF

SUMMARY

This enactment amends section 18 of the Income Tax Act. It provides that, beginning in the 1998 taxation year, a taxpayer may deduct from income prescribed food expenses incurred by the taxpayer in the course of carrying on the taxpayer's bicycle courier business.