Bill C-275 (Historical)

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

This enactment amends the Income Tax Act to allow tradespersons and indentured apprentices to deduct from their income any travel 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 km away from their ordinary place of residence.

Income Tax Act

[Scott Duvall, NDP, Hamilton Mountain, ON]

moved for leave to introduce Bill C-275, an act to amend the Income Tax Act (travel expenses deduction for tradespersons).

Madam Speaker, this bill, an act to amend the Income Tax Act, would accomplish three things: eliminate a long-standing tax unfairness for building trade workers, improve labour mobility, and give businesses access to an effectively larger pool of qualified tradespeople.

Currently, paragraph 8(1)(h) of the Income Tax Act generally allows an income tax deduction for employees who have work-related travel expenses that have not been reimbursed. However, a CRA interpretation continues to deny that to those working in the building trades because of the nature of the work on what are called “job sites”, often making it difficult to avoid social programs such as employment insurance. My bill would fix that by allowing a tax deduction for travel expenses for tradespeople or apprentices who are required to secure or maintain employment in construction activity at a job site.

The passing of this bill would project a net savings to the government and is the right thing to do.

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