This 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:

• Deduction — tradesperson’s travel expenses

  Start of inserted block

  (q.‍1) amounts 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 taxpayer

  • (i) was required under the contract of employment to pay those expenses,

  • (ii) did not receive an allowance in respect of those expenses that is not included in computing the taxpayer’s income for the year, and

  • (iii) does not claim those expenses as an income deduction or a tax credit for the year under any other provision of this Act;

    End of inserted block