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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.
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