An Act to amend the Income Tax Act (transportation benefits)

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.


Denise Savoie  NDP

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


Introduced, as of Oct. 27, 2009
(This bill did not become law.)


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

This enactment amends the Income Tax Act to provide for a tax exemption for employee transportation benefits.


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 ActRoutine Proceedings

October 27th, 2009 / 10:15 a.m.
See context


Denise Savoie NDP Victoria, BC

moved for leave to introduce Bill C-466, An Act to amend the Income Tax Act (transportation benefits).

Mr. Speaker, I am please to introduce my commuter choices bill this morning. The twin threats of climate change and poor air quality demand that we creatively encourage alternative modes of transportation to the single occupancy vehicle.

Today, I am proposing to allow employees to receive tax-free employer-provided benefits to cover the costs of transit, carpooling and bicycle commuting. This bill compliments and is an improvement to the current government transit tax credit. The employer-related commuter benefits that are proposed for tax exemption would apply to an employee's highest personal income tax rate. It would also save payroll costs for employers and remove administrative barriers that exist presently.

As this bill illustrates, government can help make better commuter choices easier for Canadians. It would help us to meet our eventual commitments to reduce our greenhouse gas emissions.

I want to thank my constituents, Sarah Webb and Dan Pollock, who inspired this bill, and CUTA, the Canadian Urban Transit Association, for the policy work it did on this bill.

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