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House Bill

Bill C-222

44th Parl. 1st Sess.
December 16, 2021
An Act to amend the Income Tax Act (travel expenses deduction for tradespersons)
  • Bill C-222 is an amendment to the Income Tax Act that allows tradespersons and apprentices in the construction industry to deduct their travel expenses from their income. This deduction applies if they were employed at a job site that is at least 80 km away from their usual place of residence. To qualify for the deduction, the tradesperson must have personally paid for their travel expenses, not received an allowance for those expenses, and not claimed them as a deduction or tax credit under any other provision of the Income Tax Act. This amendment applies to the 2022 tax year and onwards.
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SteelmanSpren in Favour

  • A steelman argument in favor of Bill C-222, An Act to amend the Income Tax Act (travel expenses deduction for tradespersons), is as follows: The amendment proposed in Bill C-222 is beneficial for tradespersons and indentured apprentices who are employed in construction activities at job sites located at least 80 km away from their usual place of residence. By allowing them to deduct their travel expenses from their income, this amendment recognizes the financial burden that these individuals face due to the nature of their work. Tradespersons and apprentices often have to travel long distances to job sites, which can result in significant expenses such as transportation costs, accommodation, and meals. These expenses can take a toll on their overall income and make it harder for them to make ends meet. By providing a deduction for these travel expenses, the government is acknowledging the unique challenges faced by these workers and p

SteelmanSpren Against

  • Steelman Argument Opposing Bill C-222: While it is understandable that tradespersons and apprentices may incur additional expenses for traveling to job sites located far from their ordinary place of residence, allowing them to deduct these travel expenses may not be advantageous. Firstly, the proposed amendment may lead to increased complexity in the tax system. Additional rules and regulations may need to be implemented to determine the eligibility of tradespersons and apprentices for this deduction. This could increase administrative burdens for both taxpayers and the Canada Revenue Agency, requiring additional resources and potentially leading to errors and discrepancies in tax filings. Secondly, the proposed deduction may lead to inequities between different professions. While tradespersons and apprentices may be eligible for travel expense deductions, other individuals who also face similar challenges when traveling for work, s
House First Reading
  • Dec. 16, 2021, 10 a.m.
  • In Progress
  • Read