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Bill C-201

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1st Session, 41st Parliament,
60 Elizabeth II, 2011
house of commons of canada
BILL C-201
An Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons)
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. Subsection 8(1) of the Income Tax Act is amended by adding the following after paragraph (q):
(q.1) amounts expended in the year by a taxpayer in respect of travel and accommodation expenses incurred by the taxpayer in order to secure and maintain employment as a duly qualified tradesperson or an indentured apprentice in a construction activity at a job site that was located at least 80 kilometres away from the taxpayer’s ordinary place of residence, if the taxpayer
(i) was required under the contract of employment to pay those expenses,
(ii) did not receive from his or her employer an allowance in respect of those expenses that is excluded from the taxpayer’s income under paragraph 6(1)(b), and
(iii) does not claim those expenses as a deduction for the year under any other provision of this Act;
Published under authority of the Speaker of the House of Commons