Bill C-241

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

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.

[Chris Lewis, Conservative, Essex, ON]

Thank you so much, Mr. Chair. Thank you to each committee member.

It's certainly an exciting day. We've been waiting for this for an awfully long time. Thank you for being all ears at least for the first five minutes. Let me tell you what a strange feeling it is to be on this side of the desk and not on that side of the desk.

Again, I'm extremely excited for the study of Bill C-241. I love to call it the fair travelling tradesperson's bill. What's neat and unique about this is that I don't know anyone around this table who doesn't have trades shortages, labour shortages, in their ridings. We've been hearing it for a number of years now. Quite frankly, it's only getting worse.

It brings me great pride to say that I have met with numerous trades folks, from the carpenters to the sheet metal workers, from masons, crane operators and electricians to water, plumbing and gas fitters. You name it, and I've probably met with them. I have yet to find one union and/or non-unionized group that doesn't completely endorse this private member's bill.

To really simplify it, if I'm a businessman today and I leave Windsor and fly to Calgary, I can write off my airplane flight, I can write off my hotel, and I can write off my meals. There's no cap on how many times I can fly to Calgary to get business done every year. Unfortunately, for our union and non-union skilled trades folks, the ones who are expected to travel across Canada to build our roads, to build our bridges, to ensure their electrical grid is solid and to work in our mines for our critical minerals, they can't do that today. This bill is the fairest way that we can get them to get moving.

If we look across Canada, yes, there's a major labour shortage, but we also have folks such as the incredible folks who are down at the Gordie Howe international bridge, which will be the largest and the busiest international bridge in North America when it's completed. Of those folks, 54% are not local to the area. They've come in from out of town. In 2024 or 2025, depending on when the bridge is completed, they're going to need a home. I'm quite certain that there are many projects from coast to coast to coast for which these incredibly skilled trades workers could fill those voids and could fill those gaps. It's time to give the skilled trades workers, the skilled trades force, all of the tools—pardon the pun—they need to travel across the country and build our country and our infrastructure.

I guess it's as simple as this. I don't know of anyone around this table—committee members, we as members of Parliament—who can't write off their own expenses. If it's good enough for the folks who are around this table, then certainly it's good enough for our trades folks.

With that, Mr. Chair, I only used three and a half minutes because I truthfully want to dive into the questions. It's a very simple bill. I'm looking forward to entertaining questions.

Thank you.

[The Chair, Liberal, Peter Fonseca]

I will call this meeting to order. Welcome to meeting number 66 of the House of Commons Standing Committee on Finance.

Pursuant to the order of reference adopted on Wednesday, June 8, 2022,the committee is meeting to discuss Bill C-241, an act to amend the Income Tax Act related to the deduction of travel expenses for tradespersons. Today's meeting is taking place in a hybrid format pursuant to the House Order of June 23, 2022. Members are attending in person in the room, and remotely using the Zoom application.

I'd like to make a few comments for the benefit of witnesses and members.

Please wait until I recognize you by name before speaking. For those participating by video conference, click on the microphone icon to activate your mike. Please mute yourself when you are not speaking. As for interpretation, for those on Zoom, you have the choice at the bottom of your screen of floor, English or French. For those in the room, you can use the earpiece and select the desired channel.

This is a reminder that all comments should be addressed through the chair. For members in the room, if you wish to speak, please raise your hand. For members on Zoom, please use the “raise hand” function. The clerk and I will manage the speaking order as best we can. We appreciate your patience and understanding in this regard.

Members, just before we move on to our witnesses, I have a quick note. We will be setting aside 10 minutes at the end of the meeting to discuss our schedule when we come back from our constituency week.

Now we will introduce our witness. We welcome the MP for Essex, Mr. Chris Lewis. He is the sponsor and author of this piece of legislation.

The floor is yours, MP Lewis, for your opening remarks.

[Brian Masse, NDP, Windsor West, ON]

Thank you, Mr. Chair.

Ms. Johnston and Professor Tremblay, the skilled trades issue is really important, especially getting women involved in the skilled trades. Parliament just referred Bill C-241, from the member for Essex, to committee. He's my neighbour. The bill is for a tax credit for skilled tradespeople who have to travel further distances. Where I'm from in Windsor, Ontario, oftentimes our skilled tradespeople have gone to Alberta or other places, and it's added a bit of a cushion in terms of expenses, etc.

I wonder what your opinion is on this bill, because it will go to a committee. I'd like to see it passed. It's another bit of a bump for those who have to deal with travel costs, especially for young women involved. There are extra costs that they have in such a profession, and they're often still the primary care person for their children.

Ms. Johnston and Professor Tremblay, I'd like to hear your thoughts on that.

Income Tax Act

[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 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.

[Chris Lewis, Conservative, Essex, ON]

Madam Speaker, I will start out this way: They often say the best way to sell something is to have everybody else sell it on one's behalf. To each and every one of the speakers today in the House, including my hon. colleague across the way for just telling the truth, I thank them very much. I really appreciate it. We look forward to everybody's support, but I certainly appreciate today's support from the NDP, the Bloc and, of course, my Conservative colleagues.

A gentleman by the name of Eric Nevin was a friend, conservationist, avid angler and hunter. He was a man of many jokes and a man of many skilled trades. He passed away yesterday, and I want to say my condolences to Suzie and his family.

I want to give congratulations to Anthony Leardi, who is the newly elected MPP for Essex, and to Andrew Dowie, the newly elected MPP for Windsor-Tecumseh. I bring them up specifically because I know how hard they campaigned on skilled trades. I heard it time and again. I saw it. They understand the importance of it for our region. Just as the hon. member for Windsor West spoke about, this is much larger than just Essex, Windsor West or Windsor-Tecumseh. Bill C-241 is truly Canada-wide.

I would also be remiss if I did not thank the member for Carleton. When the member for Carleton was the shadow minister for finance, I went up and spoke to him about this and asked him what his thoughts were. He said to make sure, whatever I did, to make it a tax deduction. I want to thank the member for Carleton and I also want to congratulate the member for Carleton, as it is his birthday today.

I have to thank Canada's Building Trades Unions. I have had extensive conversations with many of the CBTU union heads, and quite frankly people on the ground. They have been instrumental in helping me to gather information, and to understand what the real needs are and how to make this bill that much stronger. Specifically, and I have mentioned him before, I thank Tommy Holkenin for being, I will say, a thorn in my side, but he was probably one of the best thorns there could have been to make sure we brought this forward, as well as Carl Lovett. I thank both gentlemen so much.

We do not have to look very far when we go to the new Gordie Howe International Bridge. I visited there last week, and I had an opportunity to meet with who I call the “boots on the ground”, and the amazing folks from a variety of skilled trades. To see the work they are doing is absolutely remarkable. Further to that, come 2025, they are going to need a place to go. We have lots of jobs across Canada, and we need to be doing work now to ensure that their travel expenses are taken care of when the new bridge is built.

Thanks to each and every member in the House. I am super excited. This is a great Friday.

[Nathalie Sinclair-Desgagné, Bloc, Terrebonne, QC]

Madam Speaker, we are here to talk about Bill C-241, which was introduced by my hon. colleague from Essex. This bill amends the Income Tax Act to allow tradespeople and apprentices to deduct travel-related expenses from their income.

As my hon. colleague, the member for Joliette, pointed out, we support this bill. It can be described as a common sense bill, because it directly addresses the issue of fairness. The Bloc Québécois will be voting in favour of it.

Under this legislation, tradespeople can deduct travel expenses:

where the taxpayer was employed as a duly qualified tradesperson or an indentured apprentice in a construction activity at a job site that was located at least 120 km away from their ordinary place of residence, amounts expended by the taxpayer in the year for travelling to and from the job site, if the taxpayer:

(i) was required under the contract of employment to pay those expenses,

(ii) did not receive an allowance in respect of those expenses that is not included in computing the taxpayer’s income for the year, and

(iii) does not claim those expenses as an income deduction or a tax credit for the year under any other provision of this Act;

Let us talk a bit about the construction industry. It is a very important sector in Quebec, both for its contribution to the economy and for its value added. Houses and buildings can be built from scratch. Without this industry, we would not have our magnificent House of Commons, for example. In 2019, $53 billion was invested in the construction industry and 264,000 direct jobs were created on average every month. In Quebec alone, one in 20 jobs are in this sector, and thousands of jobs in other sectors are linked to the construction industry.

This bill is being introduced in a particular economic context marked by a labour shortage and inflation. Inflation is now Quebeckers' main concern. It affects the cost of housing, staple foods and, of course, gas.

The Bloc Québécois has proposed a number of measures to give some relief to workers struggling with the rising cost of gas. In this very specific context, Bill C‑241 would help tradespeople do their jobs and be compensated for these expenses and the rising cost of gas, which is quite fair. If they travel for work and agree to take on a contract far from where they live, it just makes sense that they be reimbursed for the expenses they incur on the job.

Inflation has multiple causes, one of which was government spending during the pandemic. This spending was necessary and we supported it, but it may be partially responsible for today's inflation. In addition, the shortages of essential equipment created backlogs in a number of industries. Supply chain issues, the unfortunate war in Ukraine and the labour shortage also contributed to the significant inflation problems.

The labour shortage is boosting wages, but it is also creating a problem in the construction industry. It is a vicious circle. There is a shortage of workers for job sites. The construction industry cannot find people to take on jobs that are so important to our economy.

We think that this bill could help tradespeople do their jobs and accept contracts far from home, which is essential for many remote communities.

At the same time, tradespeople are forced to turn down contracts far from home because they would have to spend hundreds of dollars just to get to work. It is clear that, in many cases, they are forced to turn down these contracts. They are often forced to reluctantly apply for EI because they cannot find a contract near their home and cannot see themselves spending hundreds, if not thousands, of dollars on gas just to get to work, given the exorbitant price of gas today.

Ultimately, this bill will not only help address the labour shortage in this industry, but it will also enable people to accept new contracts, which could reduce the EI benefit envelope. These are significant numbers. For example, the government could save $347 million in EI benefits thanks to this bill.

We believe that this bill will be able to constructively and concretely deal with economic issues such as gas price inflation and labour shortages.

The Bloc Québécois has proposed several solutions to the labour shortage. More specifically, with regard to immigration control, we have asked for a transfer of the temporary foreign worker program to Quebec. Who better than Quebec to know what it needs?

We also proposed greater integration of older, more experienced workers.

We also suggest supporting technologies designed to increase flexibility for the workforce. We know that is one solution. According to the Canadian Federation of Independent Business, technologies that make work more flexible are one of the most important solutions to the labour shortage. Another solution is to eliminate entry barriers for employees. One entry barrier is the cost of accessing these contracts.

That brings us back to this bill. If we make it possible for workers in the construction industry to accept these contracts without the entry barrier of the cost of travelling to the job site, then we are helping to solve the serious labour shortage problem.

We also proposed solutions to inflation. They do not necessarily target inflation directly, since the Bank of Canada, which is independent, is doing that already. Our solutions seek to protect the people who are struggling because of inflation. We proposed help for dealing with the housing shortage. The member for Longueuil—Saint-Hubert is actively working on that. We proposed help for families and individuals who are having difficulty because of inflation.

What really matters, as I said, is finding a way to make the labour market more flexible by letting more workers in and giving workers who are already in the market access to jobs or contracts. As everyone knows, we want greater equity, but we also want to tackle labour shortages for an industry that really needs workers, the construction industry, which is especially important in Quebec.

[Dan Mazier, Conservative, Dauphin—Swan River—Neepawa, MB]

Madam Speaker, I am pleased to rise today to express my full support for Bill C-241, an act to amend the Income Tax Act. Before I begin, I would like to commend my colleague for Essex for introducing this great piece of legislation. The bill clearly shows his commitment to serving his community and working-class Canadians.

We must first recognize the essential role of Canada's hard-working tradespeople. The trades are the cornerstone of our economy and we must support the workers in this critically important sector. In my province of Manitoba, the trades and construction represent 21.3% of all Manitoba workers. The bill would have a positive impact on many tradespeople across my province and across our country.

Bill C-241 would allow for qualified tradespeople or indentured apprentices to claim travel-related expenses for their work. This legislation would allow tradespeople to claim travel for work at least 120 kilometres away from their residence. Currently, corporations and self-employed individuals enjoy the benefit of claiming eligible travel-related expenses.

If a corporation incurs transportation expenses for business operations, it subtracts these expenses from taxable profits. The bill would extend these benefits to the trades so that tradespeople have equal treatment.

I would like to tell members about a licensed electrician working in my constituency. She is forced to travel a long distance for work because there is no substantial amount of construction work in her area. She needs to travel to pay her bills. Money is already tight and she now has to foot the bill for travel, accommodations and food. She realizes that not every worker has the same struggle while travelling for work. Although business workers and construction workers both travel, not everyone will be reimbursed for their work expenses. It should not matter if a worker is in a suit or a hard hat: they should both be fairly reimbursed for their work.

Bill C-241 is important for all of Canada, but it is even more important for rural Canada. As an MP who proudly represents a rural region, I understand the challenges of travelling long distances to get from point A to point B. There are not many short trips and cheap gas bills for rural Canada.

I was in Dauphin last week and met a constituent named Jeff Hockridge. Jeff recently opened Hockridge Trade School. Over the past few months, he has been working hard to offer training services for heavy equipment operations in the Parkland region of Manitoba. Jeff and his team are working to support the next generation of trades and are teaching the skills that are among the most desired in our country. Jeff understands that operating a business in rural Canada carries additional burdens that make it difficult to work in the skilled trades.

Most notably, operating in rural regions requires a significant amount of travel among various communities. This means that tradespeople are often required to travel long distances for their work. This travel is unavoidable and tradespeople must bear these additional costs to simply do their jobs. When Canada's tradespeople incur more costs, they take home less for themselves. They take home less money to support their families and they take home less money to reinvest in their communities.

Bill C-241 would also help address our nation's current economic challenges. Canada is in the middle of a cost of living crisis, and goods and services are becoming unaffordable for millions of Canadians. One of these essential goods is fuel. With gas prices reaching record levels, Canadians, especially rural Canadians, deserve a break. The bill would ensure that tradespeople enjoy the same taxable benefits as corporations and self-employed individuals for travel.

Bill C-241 would decrease the financial burden of transportation and by extension, allow tradespeople to sign up for jobs farther away from where they live. Canada is facing a labour shortage and I believe, as parliamentarians, we must work to fill these gaps. Canada's trades industry is one of the sectors most impacted by the national labour shortage.

In my province of Manitoba, the trades sector will account for the highest number of vacancies over the next three years. If we want to attract talent in Canada's trades, we need to support these Canadians in their field of choice. It is no secret that the trades offer excellent careers through highly skilled, highly paid positions. We must ensure that they are treated as such. Workers in the trades must be appropriately compensated for their skills and their work. We cannot wait any longer to train the next generation of skilled tradespeople.

Bill C-241 would help address the national labour shortage and help folks like Jeff increase student enrolment in Canada's trades. Bill C-241 is a pro-worker, pro-jobs, pro-paycheque bill. This bill would provide the support that tradespeople need. This bill would help grow the skilled trades sector.

It is no surprise that trade unions around the country have expressed their widespread support for this bill. They have been advocating for these measures for years. The working class people of this country have often fallen through the cracks, and it is time for the government to step up.

In conclusion, I would like to again thank my colleague from Essex for his great work in drafting this bill. Bill C-241 recognizes that working class Canadians are the backbone of this country. At a time when Canadians are experiencing significant financial hardship, when they deserve a break and when our nation is in desperate need of skilled trades, we must address these challenges. I urge members of the House to send this bill to committee so it could be further studied.

It is important to hear expert testimony on this legislation so we, as parliamentarians, could better understand the positive impact it would have on Canadian trades. I will be proudly voting in favour of this legislation, and I encourage all other members of the House to do the same.

[Brian Masse, NDP, Windsor West, ON]

Madam Speaker, I am pleased to speak today on this bill, Bill C-241. I want to thank the member for Essex for putting this forward. I would also like to thank him for reaching out to me about my private member's bill and his private member's bill. I have been here for a while, but at the same time, it was really nice to have the member take the initiative. He deserves a lot of credit for that because we all get busy here in our own little worlds, and it was nice to get the reminder with a conversation. His bill is really exciting, and I believe my bill is really exciting, and the fact that two members who are such close neighbours got pulled in the first top 10 of the PMBs is something I have not seen in my years here. We are actually going to have the votes on the same day as well.

His bill is very important for workers not only in Essex but also in Windsor, Windsor—Tecumseh, a number of different municipalities in our general region and across this country. What excites me about this is that our former member Chris Charlton from the NDP in the Hamilton area had introduced this bill originally, and there have been others. Most recently, the member for Hamilton Mountain introduced this bill, which had a bit of a variation to it. He proposed 80 kilometres with respect to travel distance for skilled trades getting a tax deduction. This bill proposes 120 kilometres, so there is a minor difference between the two that can be worked out at committee.

I do not understand how members cannot support the bill going to committee. It blows my mind. I am in the same boat with my bill, Bill C-248, which proposes to create a national urban park for the constituents of Windsor and Essex County, and to protect 130 endangered species for all of Canada. To find reasons not to support this bill is kind of twisted and bizarre, quite frankly, because these things can be sent to committee to be identified and examined. In the past, the Liberals have supported some of this legislation, so I would be shocked if they did not do it here.

I think the member for Essex deserves credit for doing this in very much a complementary way with respect to what we want to see this Parliament work toward in the next number of years. If it stays together and goes together, this is a bill that can get passed.

What is important is that the skilled trades people who the member is trying to help are men, women and sometimes new Canadians who need to get the support that businesses already receive. Some of the largest corporations can write off all kinds of things, from sports, entertainment and booze, basically anything they want. What we are talking about here is helping people in the skilled trades, which we have a shortage of, with travel costs to get across our country. This also indirectly helps build the bonds of this country.

I know that when Windsor had high unemployment rates, many of the skilled tradespeople would fly out every single day to Alberta and Saskatchewan where they were needed, which built bonds among Canadians. The extra stress, the pain of the loss of contact with their families and the loss of income with the things they are doing should be identified. There are small but significant gestures for those workers.

I would suggest as well, when we look at this issue, that we are trying to get more women involved in skilled trades, so this small tax deduction would help them and their families, especially as they primarily raise the children. That would be another thing to look at with respect to this bill, so the people who we want to fill the void and the ever-increasing gap would actually get a bit of benefit here.

The member for Essex has a bill that has been lurking around the House for a bit here and there in different ways. He has presented it in a way that builds co-operation and support. He has done so in a way that also connects his local community and the rest of the country, and it is about more than just those individuals getting something. It is also about nation-building.

The timing for the member's bill could not be better, knowing that right now we have to fight to keep and retain employees in Canada. I can tell members that, for all the studies at the industry and international trade committees that I sit on, we have heard testimony after testimony about Canadians getting poached internationally. That is something that is taking place right now, so this is a very good step, because it shows those workers that their country needs and wants them.

It also shows new entrants who are getting into this business that they are going to get some extra financial support because they often have to purchase their own equipment, tools and training. These are all things that continue in these professions, and it is very important to have those skills in our community. That is why I think the bill is also about the community because it is better to have these skilled trades.

Who did not go around in their neighbourhood and try to get help from a skilled tradesperson to do their deck, to help them on the driveway, to get a home renovation evaluated as they go through building permits, and have family and friends pitching in for all kinds of different things and doing all the right work? That community capacity building is part of having skilled trades there. Bricklayers are needed everywhere. There are all kinds of metalworkers who are necessary. It goes on and on. Carpenters are needed. We have seen that all those organizations, whether independent or unionized, want to support this type of legislation.

When a member of Parliament puts forth a private member's bill, if they can do one that connects priorities in their community with the rest of the country, it is an important thing to do. I have seen other members present bills in here with no hope of actually pushing them forward, just kind of pushing buttons on things to try to get people excited. They know their bill is doomed to failure but present it because they want to make a point. However, this is a bill we should be fast-tracking because of its history and the way that it is being presented to us in the House of Commons. Also, we can move it toward the Senate.

I know that the government has been doing some work on skilled trades or some things that look like they are pretty good, but they are taking a while to wind themselves through the system. Here is something controllable that we have right here, and that is why I really like this bill. It is because it does not try to solve everything that we have to do all at once. It looks at a policy that has been advocated by professionals and those in the system, so it has been around and it has that type of support. It is just going to elevate that issue more quickly and it will be one of the boxes we can check off right away.

This bill should actually get unanimous consent to go to committee at the very least. It is one that has been around the table many times in different ways, and I was glad to see it presented here because my people in Windsor and Essex County, as I mentioned before, have had to travel to other places for work and may have to do so again. We are booming in many respects right now. We have some good developments that have taken place because we have worked really hard and laid the foundation. Part of that is because of the quality of labour and skill sets that we have. We are actually winning jobs and contracts because the quality of the people we have living in the Windsor, Essex and Tecumseh area is attracting not only domestic investment but foreign investment.

That is another thing that the member for Essex needs to be supported on here. If we can build up the skilled trades in this country, other communities are going to receive better investments, because the shortages of skilled trades are not just here in Windsor and Essex County and the rest of Canada but across the globe, so that is critically important.

As well, Windsor West is the fourth most diverse community among urban cities in Canada. A lot of our history is tied to skilled trades coming into this country. My grandfather, Fred Attwood, served in the Ark Royal in the Royal Navy and in the merchant marine. Then he worked for Hiram Walker. I am lucky to have in my garage his tools from Hiram Walker from when he retired there. They did a nice thing for him, as a gift, and presented it in a box and everything.

I look through the tools once in a while. I can see that he had to buy all those different things. I would go over to his house every Sunday and cut the lawn and hang out and listen to the stories of the Second World War and do gardening and a number of different projects with him, and I did not realize until later on that he had doubles and triples of different tools because he used them at work and at home, and that was a considerable expense.

We know, as members of Parliament, that when people are travelling, often they have to buy a second or third toothbrush because they did not remember to bring things with them and they are racing to get to the airport or a job or an event or whatever it might be. It is no different for some of these men and women who are in the skilled trades, because it is also very important for them to get to emergency situations as well. This is how this bill is very appropriate. It would help to take care of some of those things that otherwise would be a burden on the family. In reducing stress and giving more support, especially as the industry is transitioning for the future, this bill meets all of those check boxes, so I want to thank the member for Essex.

I was very happy to be able to be here in person to speak to this bill today. One of the reasons I stayed to do so is that the member for Essex showed courtesy and respect by reaching out to me to work on our legislation together, and he should be commended for that.

[Gabriel Ste-Marie, Bloc, Joliette, QC]

Madam Speaker, I would like to congratulate the member for Essex on his Bill C‑241. Before speaking to this bill, the Bloc Québécois did its homework and its research, and I can tell the member that we will vote in favour of this important bill.

As members know, Bill C‑241 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 kilometres away from their ordinary place of residence.

Subsection 8(1) of the Income Tax Act is amended by adding the following after paragraph (q):

Tradesperson's travel expenses

(q.‍1) where the taxpayer was employed as a duly qualified tradesperson or an indentured apprentice in a construction activity at a job site that was located at least 120 km away from their ordinary place of residence, amounts expended by the taxpayer in the year for travelling to and from the job site, if the taxpayer

(i) was required under the contract of employment to pay those expenses,

(ii) did not receive an allowance in respect of those expenses that is not included in computing the taxpayer's income for the year, and

(iii) does not claim those expenses as an income deduction or a tax credit for the year under any other provision of this Act;

This bill acts on recommendations from Canada's Building Trades Unions, the national voice of over half a million Canadian construction workers, members of 14 international unions who work in more than 60 different trades and occupations and generate 6% of this country's GDP.

Salespeople, professionals and various other workers in different sectors can already claim a tax deduction for the cost of their travel, meals and accommodation. It stands to reason that these expenses could be claimed by skilled workers whose job sites are located in a different region or province from their primary residence. It is a question of fairness.

Growth rates and infrastructure investment often vary from one region to the next, which may in part explain why the labour shortage is particularly acute in certain regions. The labour shortage is one of the main impediments to the economic recovery. One way to address rising prices is to tackle this shortage. Improving labour mobility can help alleviate the shortage.

When expenses are not covered by the employer, workers must pay out of pocket. For workers with a family, additional expenses for travel can be very high and can impede the worker's mobility.

This tax deduction is a concrete and effective means of enhancing the mobility of construction workers. Additionally, it has been calculated that this measure could save the federal government a net amount of $347 million.

Other countries, such as the United States, allow this type of tax deduction for skilled workers. Under the U.S. internal revenue code, these employees are entitled to deduct the cost of meals, travel and accommodation for a temporary job that is far from their residence. This already exists.

Such a measure would encourage employees to return to work while also addressing labour shortages and reducing dependence on government programs such as employment insurance.

Allow me to provide some clarification on what is already available. An employee can only deduct expenses that are specifically provided for in the act. Generally speaking, employees may claim expenses if their employment contract requires them to pay their own expenses, if the employee is regularly required to work away from their employer's place of business, and if they do not receive a non-taxable allowance for travel expenses. The employer must certify that the employee's working conditions enable the employee to deduct certain expenses.

Commission employees may deduct all their expenses, except capital expenditures, professional dues, and memberships in sports or leisure associations, up to the amount of the commissions received. This limit does not apply to depreciation and interest with respect to an automobile.

Tradespeople are entitled to a tax deduction of up to $500 per year for the purchase of new tools acquired as a condition of their employment. However, the first $1,257 of such expenses, or $1,215 in Quebec, is not deductible.

As I have previously mentioned, the cost of travelling to a job site far from the worker's home can influence their decision to accept a contract. Inflation is high, so travel-related costs are also soaring. Just look at the price of gas.

This new deduction will make a real difference for workers who have to travel for work. According to a recent poll by Canada’s Building Trades Unions, three-quarters of skilled trades workers say that a tax deduction will give them access to a greater number of job opportunities. With inflation the way it is, this is the right time to implement a tax deduction to help ease the pressure on some workers' wallets.

I will illustrate the absurdity of the current situation and how Bill C‑241 can correct it. Currently, someone who sells rebar or conduits for the construction of a new building can deduct their work-related travel expenses, meals and accommodation from their income, yet that option is unfairly denied to the skilled trades workers who install the rebar or conduits. That is unfair. With Bill C‑241, this option would also be offered to those workers.

The bill will therefore help reduce the labour shortages in some sectors, and the Bloc Québécois is proposing a suite of measures to alleviate labour shortages across Quebec. We need to increase the productivity of Quebec businesses, produce more with less, let Quebec manage the foreign worker program, and encourage seniors who want to remain in the workforce by eliminating any tax penalties they may face. I also have a number of other suggestions. For example, we are also proposing that the temporary foreign worker program be transferred to Quebec. We are very satisfied with Quebec's training model.

We are proposing all of these things, and we fully recognize that Bill C‑241 will help address the labour shortage, ease the burden on workers who need to travel far from home, and make the tax system a little more fair. That is why we will be voting in favour of the bill.

[Sherry Romanado, Liberal, Longueuil—Charles-LeMoyne, QC]

Madam Speaker, it is a real pleasure to be here today to participate in the debate on Bill C-241.

I am a pretty pratico-pratique kind of person, and I am not going to beat around the bush. I am really happy that my colleague across the way brought forward this legislation. My father and my brothers have worked in the field of construction, and I am very interested in the piece of legislation my hon. colleague brought forward. I have not decided yet whether I am going to support it, but I will be speaking with the member across the way to get a bit more information from him, because I have a couple of concerns and questions.

To that point, I just want to say that when it comes to the tradespeople working in Canada, throughout the pandemic they really stepped up. I know the demand for tradespeople to work across Canada has boomed, whether it be in the construction industry, in plumbing or in electricity. I want to commend the member opposite for supporting the trades and supporting those who are making sure that our economy continues.

I am not going to speak for very long on this bill. I just wanted to let the member know that I am looking forward to speaking to him to determine whether I will be supporting it.

The House resumed from March 23 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.

[Chris Lewis]

Thank you, Mr. Strickland.

In our final 35 seconds, could you quickly talk about temporary foreign workers and the impact Bill C-241 might have on helping them, perhaps?

[Chris Lewis]

Excellent. Thank you.

Through you, Mr. Chair, back to Mr. Strickland. You had touched upon cross-border mobility. Ironically, in my riding of Essex, we have a new battery plant coming. We have the Gordie Howe bridge, which will be.... Well, the Ambassador Bridge is already the busiest international border crossing in North America, with huge amounts of trade, but I know they're having a tough time getting skilled trades workers there to complete these projects.

Could you touch upon how Bill C-241 may enhance getting more skilled trades to our area to build this infrastructure that's so desperately needed?

[Chris Lewis]

Thank you very much.

To build off of your testimony, you had mentioned about three million workers in North America who are represented. I do believe it to be true that another 350,000 skilled trades workers will be needed by 2025 in Ontario alone.

In and through Bill C-241, I'm a really big believer that if we're going to build Canada back—if we're going to build our bridges, sewers, electrical systems and the homes that we all agree we desperately need—we have to get skilled trades and get skilled trades moving.

In and through the introduction of Bill C-19, there was an introduction from the government. It's a great start, but it has a cap of $4,000. That $4,000 could equate to a month and a half or two months of travel. Under C-241, my private member's bill, there's no cap because if we are going to have our skilled trades moving to various areas across the country, I believe that they should not have any restrictions. As a business person myself, there are no restrictions as to how many times I can get on an airplane, stay in a hotel or have a meal out of town.

I'm curious, sir. Could you expand on how exactly you think this would perhaps be more beneficial to the legislation than Bill C-19?