An Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons)

This bill is from the 41st Parliament, 2nd session, which ended in August 2015.

Sponsor

Chris Charlton  NDP

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

Status

Defeated, as of Feb. 5, 2014
(This bill did not become law.)

Summary

This is from the published bill.

This enactment allows tradespersons and indentured apprentices to deduct from their taxable income any travel and accommodation 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 kilometres away from their ordinary place of residence.

Similar bills

C-241 (current session) An Act to amend the Income Tax Act (deduction of travel expenses for tradespersons)
C-275 (43rd Parliament, 2nd session) An Act to amend the Income Tax Act (travel expenses deduction for tradespersons)
C-201 (41st Parliament, 1st session) An Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons)
C-227 (40th Parliament, 3rd session) An Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons)
C-227 (40th Parliament, 2nd session) An Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons)
C-227 (40th Parliament, 1st session) An Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons)
C-390 (39th Parliament, 2nd session) An Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons)
C-390 (39th Parliament, 1st session) An Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons)

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-201s:

C-201 (2021) An Act to amend the Income Tax Act (volunteer firefighting and search and rescue volunteer services)
C-201 (2020) School Food Program for Children Act
C-201 (2020) School Food Program for Children Act
C-201 (2015) An Act to amend the Payments in Lieu of Taxes Act (independent assessment)
C-201 (2010) An Act to amend the Canadian Forces Superannuation Act and the Royal Canadian Mounted Police Superannuation Act (deletion of deduction from annuity)

Votes

Feb. 5, 2014 Failed That the Bill be now read a second time and referred to the Standing Committee on Finance.

Income Tax ActPrivate Members' Business

January 30th, 2014 / 6:25 p.m.

The Acting Speaker Barry Devolin

The question is on the motion. Is it the pleasure of the House to adopt the motion?

Income Tax ActPrivate Members' Business

January 30th, 2014 / 6:25 p.m.

Some hon. members

Agreed.

No.

Income Tax ActPrivate Members' Business

January 30th, 2014 / 6:25 p.m.

The Acting Speaker Barry Devolin

All those in favour of the motion will please say yea.

Income Tax ActPrivate Members' Business

January 30th, 2014 / 6:25 p.m.

Some hon. members

Yea.

Income Tax ActPrivate Members' Business

January 30th, 2014 / 6:25 p.m.

The Acting Speaker Barry Devolin

All those opposed will please say nay.

Income Tax ActPrivate Members' Business

January 30th, 2014 / 6:25 p.m.

Some hon. members

Nay.

Income Tax ActPrivate Members' Business

January 30th, 2014 / 6:25 p.m.

The Acting Speaker Barry Devolin

In my opinion, the nays have it.

And five or more members having risen:

The recorded division stands deferred until Wednesday, February 5, 2014, immediately before the time provided for private members' business.

The House resumed from January 30 consideration of the motion that Bill C-201, An Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons), be read the second time and referred to a committee.

Income Tax ActPrivate Members' Business

February 5th, 2014 / 6:10 p.m.

The Speaker Andrew Scheer

The House will now proceed to the taking of the deferred recorded division on the motion at second reading stage of Bill C-201 under private members' business.

(The House divided on the motion, which was negatived on the following division:)

Vote #51

Income Tax ActPrivate Members' Business

February 5th, 2014 / 6:20 p.m.

The Speaker Andrew Scheer

I declare the motion defeated.