Bill C-412

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	1st Session, 36th Parliament, 46-47 Elizabeth II, 1997-98
	The House of Commons of Canada
	BILL C-412
	An Act to amend the Income Tax Act (food expenses)
R.S., c. 1, 2 (5th Supp.); 1994, cc. 7, 8, 13, 21, 28, 29, 38, 41; 1995, cc. 1, 3, 11, 18, 21, 38, 46; 1996, cc. 11, 21, 23; 1997, cc. 10, 12, 25, 26	Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
	*1. (1) Paragraph 18(1)(h) of the Income Tax Act* is replaced by the following:**
	(h) personal or living expenses of the taxpayer, other than
	(i) travel expenses incurred by the taxpayer while away from home in the course of carrying on the taxpayer's business, and
	(ii) prescribed food expenses incurred by the taxpayer in the course of carrying on the taxpayer's business as a bicycle courier;
	(2) Subsection 1 applies to the 1998 taxation year and thereafter.
	2. Subsection 221(1) of the Act is amended by adding the following after paragraph (h):
	(h.1) determining food expenses for the purposes of subparagraph 18(1)(h)(ii);

BILL C-412