An Act to amend the Income Tax Act (travel expenses deduction for tradespersons)
Bill C-222 was a Conservative Private Member's Bill sponsored by MP Matt Jeneroux (Edmonton-Riverbend) creating a federal Income Tax Act deduction for skilled-trades workers who travel for work, allowing up to $4,000 in annual eligible travel-and-temporary-lodging expenses. Building Trades of Alberta and Canada's Building Trades Unions had lobbied for the deduction for over a decade as comparable to deductions available to long-haul truckers under section 8 of the Income Tax Act. The Liberal government adopted the substance into Bill C-19 (Budget Implementation Act, 2022, No. 1) as the Labour Mobility Deduction for Tradespeople, royal assent June 23, 2022 (S.C. 2022, c. 10, sections 1 to 8).
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Would have created a federal Income Tax Act deduction for skilled-trades workers travelling for work, allowing up to $4,000 in eligible annual travel and temporary-lodging expenses (comparable to long-haul truckers' existing deduction under section 8 of the Income Tax Act). Tabled by Conservative MP Matt Jeneroux. The Liberal government adopted the substance through Bill C-19 (Budget Implementation Act, 2022, No. 1) as the Labour Mobility Deduction for Tradespeople, royal assent June 23, 2022 (S.C. 2022, c. 10).
Issues this bill touches
- Tax & Fiscal Policy
Tradesperson travel expense deduction (PMB precursor to C-241).
Legislative history
- First reading
First reading in the House of Commons.
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Official source
Read full text on Parliament of Canada