BILL C-211

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

(h.2) Travel expenses for a motor vehicle used by a forestry worker - where the taxpayer, in the year, was a foresty worker, and was required under the contract of employment

(i) to travel to and from the taxpayer's ordinary place of residence and the taxpayer's workplace or work site, and

(ii) to work at

(A) a special work site, being a location at which the duties performed by the taxpayer were of a temporary nature, if the taxpayer maintained at another location a self-contained domestic establishment as the taxpayer's principal place of residence, or

(B) a location at which, by virtue of its remoteness from any established community, the taxpayer could not reasonably be expected to establish and maintain a self-contained domestic establishment,

amounts expended by the taxpayer in the year in respect of motor vehicle expenses incurred for travelling in the course of the employment - if the period during which the taxpayer was required by the taxpayer's duties to be away from the taxpayer's principal place of residence, or to be at the special work site or location, was not less than 36 hours - except where the taxpayer received an allowance for motor vehicle expenses that was, because of paragraph 6(1)(b), not included in computing the taxpayer's income for the year;

(j.1) Travel expenses for a motor vehicle used by a forestry worker - where a deduction may be made under paragraph (h.2) in computing the taxpayer's income from employment for a taxation year;

(a) any interest paid by the taxpayer in the year on borrowed money used for the purpose of acquiring, or on an amount payable for the acquisition of, a motor vehicle to travel to and from the taxpayer's ordinary place of residence to the taxpayer's workplace or work site or on an amount payable for the acquisition of property used for that purpose, where the taxpayer was a forestry worker in the year and was required under the contract of employment to work at

(i) a special work site, being a location at which the duties performed by the taxpayer were of a temporary nature, if the taxpayer maintained at another location a self-contained domestic establishment as the taxpayer's principal place of residence, or

(ii) a location at which, by virtue of its remoteness from any established community, the taxpayer could not reasonably be expected to establish and maintain a self-contained domestic establishment,

- if the period during which the taxpayer was required by the taxpayer's duties to be away from the taxpayer's principal place of residence, or to be at the special work site or location, was not less than 36 hours, and

(b) such part, if any, of the capital cost to the taxpayer of a motor vehicle used by the taxpayer for the purposes and under the terms of the contract of employment described in paragraph (a);