SoVote

Decentralized Democracy

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.
  • H1
  • H2
  • H3
  • S1
  • S2
  • S3
  • RA
  • Yea
  • Nay
  • star_border

First Session, Forty-fourth Parliament,

70 Elizabeth II, 2021

HOUSE OF COMMONS OF CANADA

BILL C-222
An Act to amend the Income Tax Act (travel expenses deduction for tradespersons)
FIRST READING, December 16, 2021

Mr. Green
441052


SUMMARY

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 80 km away from their ordinary place of residence.

Available on the House of Commons website at the following address:
www.ourcommons.ca


1st Session, 44th Parliament,

70 Elizabeth II, 2021

HOUSE OF COMMONS OF CANADA

BILL C-222

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

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

R.‍S.‍, c. 1 (5th Supp.‍)

Income Tax Act

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

  • Tradesperson’s travel expenses
    Start of inserted block

    (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 80 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;

      End of inserted block

(2) Subsection (1) applies to the 2022 and subsequent taxation years.

Published under authority of the Speaker of the House of Commons