Mr. Speaker, if someone in the member's riding were to accept a job 150 kilometres away from his or her home, they would be able to deduct the travel and accommodation costs. The costs for getting to the job site 150 kilometres away, as well as their accommodation for the six months while they are working away from their primary residence, would be deductible on their federal income tax in the next year that they file their income tax return.
In the House of Commons on October 31st, 2013. See this statement in context.