Finance committee  The particular financial projection of the CBTU assumed that, for the purpose of a costing, about 10% of construction workers would relocate each year. Their estimate of savings from reduced draw on EI was based on the same population of people who, based on their estimates, were

Finance committee  I guess I can give a first answer, but others may wish to jump in. In terms of practical differences, it's challenging to lay out the concrete implications. One of the difficulties in terms of lacking some definitions is that essentially it means that the Canada Revenue Agency w

Finance committee  This is again a place where the CRA would have to ultimately interpret the language, but one possible implication is that the language under the existing deduction is explicitly intended to say that you moved closer to the work site. You found temporary lodging that was closer to

Finance committee  Yes. You wouldn't necessarily if it was every day, but the distance from Winnipeg to Brandon to that lodging would be sort of a one-time amount that would be deductible. Once you were in Brandon, your travel between your lodging and the work site would be just ordinary commuting,

Finance committee  That's unclear to me. It says travel to and from the job site provided that the job site is 120 kilometres away from home. It would be a question of interpretation, perhaps, as to whether that's to and from the job site only from home or whether that could be to and from the job

Finance committee  One way or the other, they would probably have to provide guidance, yes.

Finance committee  Sure. Thank you for the question. As you mentioned, there is a $4,000 cap in the existing deduction. There is also a restriction that effectively says you can't deduct more than half of the income you earned from the job. The idea there is essentially that we recognize that peop

Finance committee  Just to build on Lindsay's comment—

Finance committee  Maybe I can take this question. As my colleague was indicating, there is a general rule in the tax system in Canada that limits deductions for employees to a greater extent than for self-employed workers. Part of the rationale behind that is that there is an expectation that emp

Finance committee  Thank you for the question. Certainly there is not a substantive difference between the $4,000 and the next dollar. It is common in tax law for different provisions to contain maximum amounts. It's a typical practice when it comes to tax measures. It's not universal. As Pierre m

Finance committee  Thank you for the question. This is Mark Maxson here from the personal income tax division at Finance. The labour mobility deduction comes out of a context in which the income tax provides recognition for some expenses for mobility, but generally those include cases in which som

Finance committee  Thank you for the question. This is a brand new measure, so we don't know with certainty what the costs will be, but we've estimated a cost of $595 million over the forecast period out through 2026-27.