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 120 km away from their ordinary place of residence.

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

• Tradesperson’s travel expenses

  (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 120 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;