MP Scott Duvall has introduced an amendment to the Income Tax Act regarding travel expenses for tradespeople. This enactment amends the Income Tax Act to allow tradespersons and indentured apprentices to deduct from their income any travel expenses that they have incurred in order to secure and maintain employment in a construction activity at a job site that is located at least 80 km away from their ordinary place of residence.

 

The amendment will allow tradespeople to deduct travel expenses for jobsites 80km away if the taxpayer was required under the contract of employment to pay those expenses; did not receive an allowance in respect of those expenses that is not included in computing the taxpayer’s income for the year; and does not claim those expenses as an income deduction or a tax credit for the year under any other provision of this Act.