Bill C-241 (Historical)

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

This bill is from the 44th Parliament, 1st session, which ended in January 2025.

Sponsor

Chris Lewis Conservative

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

Status

Third reading (Senate), as of Nov. 7, 2024
(This bill did not become law.)

Summary

This is from the published bill.

This enactment amends the Income Tax Act to allow tradespersons and indentured apprentices to deduct from their income amounts expended for travelling where they were employed in a construction activity at a job site that is located at least 120 km away from their ordinary place of residence.

Similar bills

C-222 (44th Parliament, 1st session) An Act to amend the Income Tax Act (travel expenses deduction 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, 2nd session) An Act to amend the Income Tax Act (travel and accommodation 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)

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-241s:

C-241 (2020) An Act to amend the Parliament of Canada Act (change of political affiliation)

C-241 (2016) An Act to amend the Excise Tax Act (school authorities)

C-241 (2013) An Act to amend the Canadian Bill of Rights (right to housing)

Votes

March 22, 2023 Passed 3rd reading and adoption of Bill C-241, An Act to amend the Income Tax Act (deduction of travel expenses for tradespersons)

June 8, 2022 Passed 2nd reading of Bill C-241, An Act to amend the Income Tax Act (deduction of travel expenses for tradespersons)

Debate Summary

This is a computer-generated summary of the speeches below. Usually it’s accurate, but every now and then it’ll contain inaccuracies or total fabrications.

Bill C-241 aims to amend the Income Tax Act to allow qualified tradespeople and indentured apprentices to deduct travel expenses from their income for construction work performed at least 120 kilometers from their ordinary residence. This deduction applies if the taxpayer is required to pay these expenses, does not receive allowances for them, and does not claim the expenses under any other provision of the Act. The bill seeks to provide tax relief for tradespeople who often travel long distances for work, addressing concerns about fairness, labor shortages, and the rising costs of living and gas prices.

Conservative

Supporting trades workers: The Conservatives support Bill C-241, which seeks to amend the Income Tax Act to allow tradespersons to deduct travel expenses. They argue that this bill will provide much-needed financial relief and fairness for trades workers who often travel long distances for work.
Addressing labor shortages: Members highlight the critical need for skilled tradespeople in Canada, emphasizing that this bill could help attract more individuals to the trades by reducing the financial burden of travel. They state that Ontario alone will need an additional 350,000 tradespeople by 2025 to fill the current demand.
Fairness and equity: The Conservatives argue that the current Income Tax Act is inequitable because it allows other professions and corporations to deduct travel expenses, while trades workers are denied the same benefit. They seek to level the playing field by extending this deduction to skilled trades workers.
Bipartisan support welcomed: The Conservatives are calling for bipartisan support for Bill C-241, framing it as a common-sense measure that benefits all Canadians. They believe this is an opportunity for all parties to come together and support skilled trades workers.

NDP

Support for bill C-241: The NDP supports Bill C-241, highlighting its alignment with the party's long-standing advocacy for working-class people and their contributions to the Canadian economy. They praise the bill's intention to provide tax considerations for skilled tradespeople's travel expenses, considering it a matter of fairness.
Building on past efforts: The NDP acknowledges the bill's origins in previous NDP initiatives, particularly those championed by former MPs like Chris Charlton and Scott Duvall, who introduced similar bills in the past. They frame the current bill as a continuation of these efforts to address the financial challenges faced by skilled tradespeople.
Commitment to working class: The NDP emphasizes the need to extend the same benefits enjoyed by MPs, such as travel expense write-offs, to working-class individuals. They advocate for broader support for workers, including dental care, pharmacare, and pensions.
Community and economic value: The NDP stresses that value in the economy is built by working-class people. The bill is meant to recognize the sacrifices made by tradespeople, including time away from family, to contribute to the economy.

Bloc

Supports bill C-241: The Bloc Québécois supports Bill C-241, which amends the Income Tax Act to allow tradespersons to deduct travel expenses for work at job sites located at least 120 km from their residence. The Bloc believes the bill makes sense and addresses a matter of fairness for workers in the construction industry.
Fairness for tradespeople: The Bloc argues that tradespeople deserve the same tax deductions for travel expenses as other professionals, such as salespeople and parliamentarians. This deduction would help to offset the high costs of traveling to remote job sites, a financial burden that can be demotivating and limit job opportunities.
Addressing labor shortages: The Bloc believes the bill can help alleviate the labor shortage in the construction industry by incentivizing workers to accept jobs in regions further from their homes. The deduction would make it more financially viable for workers to take on these contracts, helping to ensure construction projects are completed and reducing reliance on government programs like employment insurance.
Economic context of inflation: In the context of high inflation and rising gas prices, the Bloc sees this bill as a crucial measure to alleviate the financial strain on tradespeople. It helps offset the increased costs of traveling to job sites, making it easier for them to afford to work and support their families.

Liberal

Supports tax deduction: The Liberal party is generally supportive of providing tax breaks on travel expenses for tradespeople, noting that this will help address the skilled labor shortage and support small businesses.
Questions on specifics: The member raises questions about the 120km minimum distance, the lack of definition for traveling expenses, and the absence of safeguards regarding the scope and cost of the bill. They seek clarification on these aspects during the committee review.
Labour mobility tax credit: The government is working on a new labour mobility tax credit for workers in the building and construction industry. It would be an additional tool to support tradespeople.

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Income Tax ActPrivate Members' Business

June 3rd, 2022 / 2:05 p.m.

The Assistant Deputy Speaker (Mrs. Alexandra Mendès) Alexandra Mendes

Pursuant to order made on Thursday, November 25, 2021, the recorded division stands deferred until Wednesday, June 8, at the expiry of the time provided for Oral Questions.

It being 2:09 p.m., the House stands adjourned until Monday at 11 a.m., pursuant to Standing Order 24(1).

(The House adjourned at 2:09 p.m.)

The House resumed from June 3 consideration of the motion that Bill C-241, An Act to amend the Income Tax Act (deduction of travel expenses for tradespersons), be read the second time and referred to a committee.

Income Tax ActPrivate Members' Business

June 8th, 2022 / 3:50 p.m.

The Speaker Anthony Rota

Pursuant to order made on Thursday, November 25, 2021, the House will now proceed to the taking of the deferred recorded division on the motion at second reading stage of Bill C-241 under Private Members' Business.

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

Vote #139

Income Tax ActPrivate Members' Business

June 8th, 2022 / 4 p.m.

The Speaker Anthony Rota

I declare the motion carried. Accordingly, the bill stands referred to the Standing Committee on Finance.

(Bill read the second time and referred to a committee)