Bill C-275: An Act to amend the Income Tax Act (travel expenses deduction for tradespersons)

Bill C-275 If you have any questions or comments regarding the accessibility of this publication, please contact us at [email protected]. First Reading LEGISinfo Bilingual view XML PDF Skip to Document Navigation Skip to Document Content ENGLISHSUMMARYSUMMARY1 Income Tax Act1 Income Tax Act Second Session, Forty-third Parliament, 69-70 Elizabeth II, 2020-2021 HOUSE OF COMMONS OF CANADA BILL C-275 An Act to amend the Income Tax Act (travel expenses deduction for tradespersons) FIRST READING, March 11, 2021 Mr. Duvall 432074 SUMMARY 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. Available on the House of Commons website at the following address: www.ourcommons.ca 2nd Session, 43rd Parliament, 69-70 Elizabeth II, 2020-2021 HOUSE OF COMMONS OF CANADA BILL C-275 An Act to amend the Income Tax Act (travel expenses deduction for tradespersons) 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 Act 1 (1) Subsection 8(1) of the Income Tax Act is amended by adding the following after paragraph (q): Deduction — tradesperson’s travel expenses (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; (2) Subsection (1) applies to the 2021 and subsequent taxation years. Published under authority of the Speaker of the House of Commons Publication Explorer Publication Explorer ParlVU