An Act to amend the Income Tax Act (deduction of travel expenses for tradespersons)
Amends the Income Tax Act to let skilled tradespersons and indentured apprentices deduct travel expenses (transport, meals, lodging) when they travel more than 120 kilometres from their ordinary residence to a job site. Aims to reduce the cost of taking jobs in remote regions. Passed third reading in the House of Commons.
Status
Quick learn
Lets tradespersons and apprentices write off travel costs (transport, meals, lodging) when they work more than 120 kilometres from home. A targeted tax break aimed at labour mobility in construction trades.
Issues this bill touches
- Tax & Fiscal Policy
Lets tradespersons and apprentices write off travel costs over 120 km from home for work.
Legislative history
- First reading
First reading in the House of Commons.
View source - Second reading
Second reading in the House of Commons.
View source - Third reading
Third reading in the House of Commons.
View source - First reading
First reading in the Senate.
View source - Second reading
Second reading in the Senate.
View source
Official source
Read full text on Parliament of Canada