An Act to amend the Income Tax Act (travel expenses)

This bill was last introduced in the 40th Parliament, 3rd Session, which ended in March 2011.

This bill was previously introduced in the 40th Parliament, 2nd Session.

Sponsor

Massimo Pacetti  Liberal

Introduced as a private member’s bill. (These don’t often become law.)

Status

Introduced, as of Feb. 10, 2009
(This bill did not become law.)

Summary

This is from the published bill. The Library of Parliament often publishes better independent summaries.

This enactment amends the Income Tax Act to provide that a deduction from a taxpayer’s income may be made in respect of the expense of purchasing tickets for the taxpayer or a child of the taxpayer for non-business travel by airplane, train or bus if the travel involves crossing at least three different provincial boundaries.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, provided by the Library of Parliament. You can also read the full text of the bill.

Income Tax Act
Routine Proceedings

February 10th, 2009 / 10:05 a.m.
See context

Liberal

Massimo Pacetti Saint-Léonard—Saint-Michel, QC

moved for leave to introduce Bill C-303, An Act to amend the Income Tax Act (travel expenses).

Mr. Speaker, when Canadians are considering vacation destinations, how many of them think of Canadian destinations first? That is why I am proud to introduce a bill today that amends the Income Tax Act to make things easier for Canadians and encourage them to choose Canadian destinations.

Under this amendment, taxpayers will be entitled to deduct up to $2,000 from their income in respect of the expense of purchasing airplane, train or bus tickets for the taxpayer or the taxpayer's family members if the travel involves crossing at least three different provincial boundaries.

Promoting travel within Canada is a way to promote Canada's rich cultural diversity. If all Canadians had an easier opportunity to visit distant provinces, it would not only foster a stronger knowledge of our shared history, but would also promote a sense of unity and understanding among Canadians who otherwise seldom interact.

According to my calculations, with the additional money spent during these trips, the economic stimulus in this private member's bill would be revenue neutral for the finance department.

(Motions deemed adopted, bill read the first time and printed)