The House is on summer break, scheduled to return Sept. 15

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 (44th Parliament, 1st 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 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 (2025) An Act to amend the Canada Health Act (mental, addictions and substance use health services)
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

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

February 13th, 2023 / 11:45 a.m.


See context

NDP

Matthew Green NDP Hamilton Centre, ON

Mr. Speaker, it is indeed a pleasure to join the House today from Hamilton Centre in support of this bill at third reading. I extend my sincere congratulations to the hon. member for Essex. We had quite some time joking around about the fact that he got to be an honorary New Democrat while presenting this private member's bill, Bill C-241. I think he even promised to wear an orange tie, although I am not quite sure that I have seen that in the House, but I have done my best today.

I wanted to make sure that as New Democrats we get a chance to set the record straight today. This bill has been proposed five times since 2006. The then hon. member Chris Charlton for Hamilton Mountain introduced this bill in 2006, 2008 and 2013. In fact, she had introduced Bill C-201 in 2013, which was crushed by a Conservative majority. I will give the hon. member for Essex the benefit, because I know from his remarks that he was not elected in 2013. However, I will note that the Conservative leader, the hon. member for Carleton, voted against it.

We, as New Democrats, continued to fight alongside the building trades, and in 2021 this was introduced by my dear friend, the always honourable Scott Duvall from Hamilton Mountain, and of course myself. In 2021, one of my first orders of business, and a promise I made to our Hamilton-Brantford Building Trades Council and all of its affiliates, was that I would pick it up and run with it in Bill C-222.

As pointed out by the previous Liberal member, there is only a small difference between what the government has introduced and what this bill provides with respect to distance. Members may recall in the previous reading that this was an issue I brought up. It was clear that in our bill, Bill C-222, we had suggested that the 120-kilometre radius was too far. It would have excluded too many people, particularly those who had to commute through hours of traffic in the GTA. In our bill it was 80 kilometres. If the Parliamentary Budget Officer had run those numbers, he would have seen that more people could have taken advantage of the deduction in our proposal. One of my regrets is that it was not carried through during its time at committee.

I acknowledge and give credit where it is due to the organized labour of Ontario. These are the Building and Construction Trades Council of Ontario, Canada's Building Trades Unions, the Hamilton—Brantford Building & Construction Trades Council, the people I worked with and the people we are all familiar with, such as the recently retired Pat Dillon here in Ontario. Throughout his entire 20-year career he worked on this. He was dogmatic across all parties that it was something that had to happen because of the general fairness imbued in the bill and the differences identified among the corporate, the Bay Street and the management classes of the country. They got to travel around the world and deduct all of that. That privilege is not extended by the CRA to those who actually build wealth and generate true value in this economy, which is the working class.

I want to make a correction, and will do so even perhaps to my own embarrassment, but it certainly needs to be said in the House. It has been said many times that MPs get to write off their travel. That is not true. An MP's travel is covered by our members' budgets, so it is a very different scenario. I hope that we would ensure that what is good enough for us would be good enough for the working class.

I call again for the same spirit from our new-found socialist Conservative friends who are looking to extend these rights and privileges to the working class. Keep that energy up when it comes to things like dental care and pharmacare. These are things that we, as members of Parliament, have the privilege of receiving and some of us for our entire lives. Let us be clear. There are members in the House who speak about work and working class issues in a completely abstract way, because they have never actually worked in the private sector. That is a fact.

While I do not know the history of my friend from Essex, I am grateful that in his trips to the airport he was able to engage in a dialectical materialism with the working class. It identified that the real-world conditions of the working class and the contradictions of the class considerations provide a general unfairness in how we treat our blue-collar workers compared to the white-collar management class in this country. A person, such as a real estate lawyer or a developer, can fly across the country and write all of that off. However, the worker who actually builds that wealth and who constructs the actual material does not get the same consideration. It is indeed one of the inherent contradictions of our tax code and our general economy.

To go further, to talk about the exploitation of the building trades workers, the hon. member for Essex brought up the notion of affordability in housing. This is an issue that comes up in my community when I am talking to folks about the issues of their housing costs and how far away their ability is, through their wages, to purchase the things they make. This is indeed a perversion of the capitalism and the impacts of capitalism in this country that divorces the working class from the end product of their labour. It is an alienation of the working class. It is an estrangement of labour.

In the example I used, the building a house metaphor, while the cost of building the house varies between provinces and because of factors like materials, currently the housing construction costs range between $120 to $250 per square foot. If we were to average this out, it would be about $185 per square foot or approximately $370,000 to build a 2,000 square foot home in Canada. That is twice as much, and sometimes three times as much, as the average market cost. StatsCan listed the average Canadian house price in 2022 at approximately $704,000.

The average salary I could find of a union carpenter is about $70,000. That means it is 10 times as much, or 10 years' worth of work, for the person who builds the house to be able to purchase the house. The surplus value of their labour goes to people who have never swung a hammer in their entire lives. It goes to the banking class, the Bay Street class, the developer class and those who go to Doug Ford's family weddings and pay to increase their access to construction within provinces like Ontario. The money and the obscene profits that are made never make their way to the working class of this country.

It is the ultra-elite and the well-connected, those who have political ties, those who would seek to keep wages low and recall the Bank of Canada calling to keep the wages of workers low while the costs continue to run amok. It is shareholders, private investors in the investing class in this country, who are the ones taking the surplus value of workers' wages. It is not because workers are fighting for higher wages.

Under this economic system of private ownership, society only has two classes. These are the property class, or those who have access to capital, and everybody else. The workers are suffering from not only impoverishment but also from exploitation and estrangement from their work. That is why this very meagre private member's bill, Bill C-241, is literally the least we can do in the House to acknowledge that there is a general unfairness in our tax system.

I hope the hon. members from the Conservative Party, who crushed this bill some 10 years ago, who now have found their way in supporting this private member's bill, will keep that same energy up and understand it is the working class of this country who creates the value. That is who we should be prioritizing in the policies of the House.

Income Tax ActPrivate Members' Business

March 23rd, 2022 / 6:25 p.m.


See context

NDP

Matthew Green NDP Hamilton Centre, ON

Madam Speaker, I feel the need to begin my comments by recapitulating the words of the hon. member for Essex, who shared that he would happily call himself a New Democrat to get this PMB passed, if even just for a day.

I am glad it is in the Hansard. As I shared in my question to the hon. member for Essex, the New Democratic Party has been in the Hansard on this very bill five times since 2006. I am going to take a moment to recapitulate. The first was in 2006, Bill C-390, under the always hon. Chris Charlton, and then again in 2008 as Bill C-227, introduced by the hon. Chris Charlton, and in 2013, as Bill C-201, again by Chris Charlton. When Chris Charlton retired, she handed it over to a working class hero from Hamilton, the always hon. Scott Duvall, who introduced this same bill in 2021 as Bill C-275.

I have the honour, being from Hamilton, to continue the working class values of our city and our party by introducing Bill C-222. The hon. member for Essex was in fine form, using his newly found New Democratic talking points to sell this very bill in the House. I give the hon. member for Essex the benefit of the doubt, because the hon. member for Essex was not elected in 2013 when this bill was last introduced under Bill C-201, but when it was up for vote in second reading, it was the Conservative Party with a majority that crushed this bill.

We have had 15 years of work on this bill. We have had six years where the working class people of this country could have benefited from these types of tax considerations. The hon. member is quite right when he says he wants for working class people what we have in the House as MPs when it comes to writing off some of our travel expenses. I would go one step further, and I would suggest that all MPs in the House ought to carry the same spirit by wanting for others what we ourselves have in here when it comes to dental care and pharmacare and pensions.

Here we are. The challenge we have is that the newly found New Democrat, in his New Democratic talking points, showed the disconnect that he has with the building trades because the example he gave in his answer relating to the distance, using his county of Essex, suggesting that an hour and a half travel is about 120 kilometres, tells us that he has never spoken to skilled tradespeople in southern Ontario. If he had, he would know that people from Hamilton could sit in traffic for three hours just on their way to Toronto, which is 60 kilometres away.

He is quite right that skilled tradespeople have fought for this over decades. Let us be clear. He was right when he says this is a bipartisan and non-partisan issue. This is not a win for the Conservatives who found their new working class values under their previous leader. I will remind them, though, that their previous leader from Durham, in 2014, did vote against this, as did their interim leader, as did the hon. member for Carleton. All of them voted against this. Why now?

I would put to the House that it is because the Conservative Party uses working class issues and working class people in the same way that one would use a pair of old dirty sneakers. They only bring them out when it time to cut the grass, to pretend that the grass is green on the other side, when it is clear that this bill comes up short by lengthening that distance and excluding so many people from areas like my city and Hamilton Centre.

I am going to take my time, but I am going to give credit where credit is due, which is in the organized labour of the Ontario building trades council, of the Canada's Building Trades Unions, of the Hamilton-Brantford building trades council, the people I work with, people like Pat Dillon, who for his entire career worked on this, for 20 years, and in fact was successful under their previous leader to have this implemented into darn near all the platforms.

Following in the spirit of the New Democratic Party, we saw willingness from the government side to finally give lip service to this. Why it failed to act on it until now is beyond me, but in the spirit of moving things forward to improve the material conditions of working-class people in this country, I am happy we are here. Our Parliament works better when we work together for working-class people.

To Pat Dillon, and Pat's retirement, I suspect that many members from all parties showed up to honour Pat in that moment. Let today be his victory. Let future votes on this be his victory, when hopefully we get to a place where this bill covers all the aspects that it needs to cover. Let this be the victory of Mark Ellerker, from the Hamilton-Brantford Building Trades Council, who I have had the privilege of working with since my time as a city councillor. He has always fought with the building trades, not just for organized labour but for unorganized labour too, because the notion that what is good for the manager or the salesperson in tax considerations absolutely must be a tax fairness question that is applied to all working-class people, whether it is for their travel expenses or their tools, which was a very appropriate point brought up by members on the government side. I encourage the government's side to bring these types of real considerations for working-class people into their legislation, into their throne speeches and, most importantly, into their budget.

Lastly, I want to once again thank my good friend, Stuart McLellan, from IBEW Local 105. We would have long conversations about the ability for workers to travel where they do not have to do that calculus. The truth is that not all collective agreements have within them travel expenses. The ones that do not are limited by them. They have to go out of pocket.

Let us be clear about one thing. It is not MPs, it is not entrepreneurs, it is not CEOs or big developers who create value in this country. Value in this economy is only built by working-class people. It is taken by the ultrawealthy. In this respect, when we talk about those members who are being considered in this space, and they talk about how 120 kilometres might look like an hour and a half to them, those members should sit in traffic from Hamilton to Toronto, or from Montreal to anywhere, for that matter. They should know that travel time is not just a tax expense that can be written off. It is time away from family. It is a sacrifice that has to be made as a worker in order to put food on the table and to pay the rent.

Let us get this bill right for Pat. Let us get this bill right for Mark and Stuart, and for all of the incredible working-class people across this country who truly put value in this economy and are truly building this country.

With that, to my temporary and honorary member of the New Democratic Party, I congratulate him on his private member's bill and I am happy to stand and see that be reflected in the Hansard today.

Income Tax ActPetitionsRoutine Proceedings

February 5th, 2014 / 3:25 p.m.


See context

NDP

Wayne Marston NDP Hamilton East—Stoney Creek, ON

Mr. Speaker, I am pleased to present a petition in support of a bill introduced by the member for Hamilton Mountain. Bill C-201 would allow tradespeople and apprentices to deduct travel and accommodation expenses from their taxable incomes when they secure and maintain employment at a construction site more than 80 kilometres from their homes.

Income Tax Deductions for TradespeoplePetitionsRoutine Proceedings

February 4th, 2014 / 10:05 a.m.


See context

NDP

Kennedy Stewart NDP Burnaby—Douglas, BC

Mr. Speaker, I rise today to present a petition about the enactment of Bill C-201. The member for Hamilton Mountain has introduced Bill C-201, which would allow tradespersons and indentured apprentices to deduct travel and accommodation expenses from their taxable incomes, so they can secure and maintain employment at construction sites that are more than 80 kilometres from their homes. This is signed by many petitioners from my riding and local ridings, who are all in favour of this.

Income Tax Deductions for TradespeoplePetitionsRoutine Proceedings

January 29th, 2014 / 3:20 p.m.


See context

NDP

Alexandre Boulerice NDP Rosemont—La Petite-Patrie, QC

Mr. Speaker, I am pleased to present a petition in support of Bill C-201, introduced by my colleague from Hamilton Mountain, which would allow tradespeople and their apprentices to deduct accommodation and travel expenses. These are people from Quebec, Nova Scotia and New Brunswick who support my NDP colleague's bill.

Income Tax ActPetitionsRoutine Proceedings

January 29th, 2014 / 3:15 p.m.


See context

NDP

Chris Charlton NDP Hamilton Mountain, ON

Mr. Speaker, as you know, my private member's bill, Bill C-201, is going to be coming to a vote in the House next Wednesday, and I have more petitions in support of the bill from Cornwall, Prescott, Ottawa, Napanee, Kanata and Oshawa. All of the petitioners want the government to support Bill C-201 so that trades people and indentured apprentices would be able to deduct travel and accommodation expenses from their taxable income so they can secure and maintain employment at a construction site that is more than 80 kilometres from their home.

Income Tax ActPetitionsRoutine Proceedings

January 29th, 2014 / 3:15 p.m.


See context

NDP

Linda Duncan NDP Edmonton Strathcona, AB

Mr. Speaker, the second petition is from a broad array of Alberta communities, from Edmonton, Spruce Grove, Grand Cache, Camrose, Sherwood Park, St. Albert, Devon, Calmar, and Turner Valley.

The petitioners support Bill C-201, introduced by the member for Hamilton Mountain, to allow tradespeople and indentured apprentices to deduct travel and accommodation expenses from taxable income to support workers who are required to secure employment outside their region.

Income Tax Deductions for TradespeoplePetitionsRoutine Proceedings

December 10th, 2013 / 10:15 a.m.


See context

NDP

Robert Chisholm NDP Dartmouth—Cole Harbour, NS

Mr. Speaker, I have a petition signed by many Canadians. It is on the issue of tradespeople travelling to other parts of the country, trying to find work.

It is certainly something that happens a lot in the Atlantic provinces. The petition supports Bill C-201, introduced by my colleague, the member for Hamilton Mountain. It allows tradesperons and indentured apprentices to deduct travel and accommodation expenses from their taxable income so they can secure and maintain employment at a construction site that is more than 80 kilometres from their home, a very important issue. I am happy to affix my signature and table said petition.

EmploymentPetitionsRoutine Proceedings

December 9th, 2013 / 3:20 p.m.


See context

NDP

Chris Charlton NDP Hamilton Mountain, ON

Mr. Speaker, I am pleased to table a number of petitions today from Manitoba, Saskatchewan, southwestern Ontario and the Golden Horseshoe, including my community of Hamilton Mountain. The petitioners are asking the House of Commons to enact my bill, Bill C-201, on an urgent basis, because it does not make any sense that tradespeople be out of work in one area of the country while another region suffers from temporary skilled labour shortages.

Income Tax Deductions for TradespeoplePetitionsRoutine Proceedings

December 6th, 2013 / 12:15 p.m.


See context

NDP

Chris Charlton NDP Hamilton Mountain, ON

Mr. Speaker, as members know, the Conservatives have said for quite some time that they are concerned about regional skills shortages in our country, and yet the government has not done very much to address labour mobility.

In fact, the petitioners point out that many tradespeople can be out of work in one area of the country, while another region suffers from temporary skilled labour shortages simply because the cost of travelling is too high. Out of work tradespeople currently have to finance their own travel and accommodation should they wish to move to another region where jobs are available.

The petitioners therefore support my bill, Bill C-201, and urge everyone in Parliament to do the same because the bill would allow tradespeople and indentured apprentices to deduct travel and accommodation expenses from their taxable income so they could secure and maintain employment at a construction site that would be more than 80 kilometres from their home.

Income Tax Deductions for TradespersonsPetitionsRoutine Proceedings

December 5th, 2013 / 10:05 a.m.


See context

NDP

Yvon Godin NDP Acadie—Bathurst, NB

Mr. Speaker, I have two petitions to present.

My first petition comes from 170 people. It calls upon the Parliament of Canada to support Bill C-201, which would allow tradespersons and indentured apprentices to deduct travel and accommodation expenses from their taxable income so that they can secure and maintain employment at a construction site that is more than 80 kilometres from their homes.

Income Tax Deductions for TradespeoplePetitionsRoutine Proceedings

November 29th, 2013 / 12:15 p.m.


See context

NDP

Kennedy Stewart NDP Burnaby—Douglas, BC

Mr. Speaker, the second petition is with respect to Bill C-201 regarding the right of tradespeople and indentured apprentices to deduct travel and accommodation expenses from their taxable income.

I have many friends in the building trades who I know would support this petition, and I really urge the government to take it seriously.

Income Tax Deductions for TradespeoplePetitionsRoutine Proceedings

November 29th, 2013 / 12:15 p.m.


See context

NDP

Linda Duncan NDP Edmonton Strathcona, AB

Mr. Speaker, it is with pleasure I table a petition from the residents of Edmonton, Fort Saskatchewan, Leduc, and Tofield, Alberta. The petitioners bring to the attention of the House that many out-of-work tradespeople currently have to finance their own travel and accommodation if they have to move to another region to obtain a job, which is, of course, what the government is trying to encourage.

The petitioners call on the Parliament of Canada to support private member's Bill C-201, tabled by the member for Hamilton Mountain, which would allow tradespeople and indentured apprentices to deduct travel and accommodation expenses from their taxable income so they could secure and maintain employment at construction sites more than 80 kilometres from their homes.

Income Tax DeductionsPetitionsRoutine Proceedings

November 26th, 2013 / 10:05 a.m.


See context

NDP

Chris Charlton NDP Hamilton Mountain, ON

Mr. Speaker, I am delighted to table four petitions today that come from Newfoundland, New Brunswick, Ontario, Alberta, and British Columbia, all in support of my bill, Bill C-201.

As members know, many tradespersons can be out of work in one area of the country while another region suffers from temporary skilled labour shortages, simply because the cost of travelling is too high. My bill would allow tradespersons and indentured apprentices to deduct travel and accommodation expenses from their taxable income so that they could secure and maintain employment at a construction site that is more than 80 kilometres from their homes.

The petitioners are urging this Parliament to pass that bill immediately.

TaxationPetitionsRoutine Proceedings

November 22nd, 2013 / 12:05 p.m.


See context

NDP

Jean Crowder NDP Nanaimo—Cowichan, BC

Mr. Speaker, the second petition calls on the Parliament of Canada to support Bill C-201, which would allow tradespersons and indentured apprentices to deduct travel and accommodation expenses from their taxable income so they could secure and maintain employment at a construction site that would be more than 80 kilometres from their home.

That bill was presented by the member for Hamilton Mountain.