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2nd Session, 36th Parliament,
48 Elizabeth II, 1999
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The House of Commons of Canada
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BILL C-211
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An Act to amend the Income Tax Act (travel
expenses for a motor vehicle used by a
forestry worker)
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Her Majesty, by and with the advice and
consent of the Senate and House of Commons
of Canada, enacts as follows:
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R.S., cc. 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; 1998, cc.
19, 21, 34
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1. (1) Subsection 8(1) of the Income Tax
Act is amended by adding the following
after paragraph (h.1):
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(h.2) Travel expenses for a motor vehicle
used by a forestry worker - where the
taxpayer, in the year, was a foresty worker,
and was required under the contract of
employment
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(i) to travel to and from the taxpayer's
ordinary place of residence and the
taxpayer's workplace or work site, and
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(A) a special work site, being a
location at which the duties performed
by the taxpayer were of a temporary
nature, if the taxpayer maintained at
another location a self-contained
domestic establishment as the
taxpayer's principal place of
residence, or
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(B) a location at which, by virtue of its
remoteness from any established
community, the taxpayer could not
reasonably be expected to establish
and maintain a self-contained
domestic establishment,
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amounts expended by the taxpayer in the
year in respect of motor vehicle expenses
incurred for travelling in the course of the
employment - if the period during which
the taxpayer was required by the taxpayer's
duties to be away from the taxpayer's
principal place of residence, or to be at the
special work site or location, was not less
than 36 hours - except where the taxpayer
received an allowance for motor vehicle
expenses that was, because of paragraph
6(1)(b), not included in computing the
taxpayer's income for the year;
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(2) Subsection 8(1) of the Act is amended
by adding the following after paragraph (j):
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(j.1) Travel expenses for a motor vehicle
used by a forestry worker - where a
deduction may be made under paragraph
(h.2) in computing the taxpayer's income
from employment for a taxation year;
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(a) any interest paid by the taxpayer in
the year on borrowed money used for the
purpose of acquiring, or on an amount
payable for the acquisition of, a motor
vehicle to travel to and from the
taxpayer's ordinary place of residence to
the taxpayer's workplace or work site or
on an amount payable for the acquisition
of property used for that purpose, where
the taxpayer was a forestry worker in the
year and was required under the contract
of employment to work at
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(i) a special work site, being a location
at which the duties performed by the
taxpayer were of a temporary nature, if
the taxpayer maintained at another
location a self-contained domestic
establishment as the taxpayer's
principal place of residence, or
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(ii) a location at which, by virtue of its
remoteness from any established
community, the taxpayer could not
reasonably be expected to establish
and maintain a self-contained
domestic establishment,
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- if the period during which the taxpayer
was required by the taxpayer's duties to be
away from the taxpayer's principal place of
residence, or to be at the special work site
or location, was not less than 36 hours, and
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(b) such part, if any, of the capital cost to
the taxpayer of a motor vehicle used by
the taxpayer for the purposes and under
the terms of the contract of employment
described in paragraph (a);
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(3) Section 8 of the Act is amended by
adding the following after subsection (1.1):
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Definition of
``forestry
worker''
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(1.2) For the application of paragraphs
(1)(h.2) and (j.1), ``forestry worker'' has the
meaning assigned to it by regulation.
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(4) Subsections (1) to (3) apply to the 1999
and subsequent taxation years.
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