Skip to main content

Bill C-233

If you have any questions or comments regarding the accessibility of this publication, please contact us at

1st Session, 39th Parliament,
55 Elizabeth II, 2006
house of commons of canada
BILL C-233
An Act to amend the Income Tax Act (public transportation costs)
R.S., c. 1 (5th Supp.)
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1. The Income Tax Act is amended by adding the following after section 118.95:
Credit for public transportation costs
118.96 (1) For the purpose of computing an individual’s tax payable under this Part for a taxation year, there may be deducted the amount determined by the formula
A x B
A      is the appropriate percentage for the year; and
B      is the total of all reasonable amounts paid by the individual in the year for the use of a public transportation system.
Definition of “public transportation”
(2) For the purposes of this section, “public transportation” includes a public transportation service by bus, subway, commuter train or light rail.
(3) The individual shall provide supporting vouchers indicating the amounts paid by the individual for the use of a public transportation system.
Published under authority of the Speaker of the House of Commons
Available from:
Publishing and Depository Services
Public Works and Government Services Canada