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Deduction of Travel Expenses for Tradespersons

Published on December 1, 2022 PDF(opens a new window)

Bill C-241, an Act to amend the Income Tax Act (deduction of travel expenses for tradespersons), proposed an amendment to provide tax recognition for travel and temporary relocation expenses to eligible tradespersons and apprentices. Under this amendment, the distance between the job site and the person’s ordinary place of residence is as least 120km rather than the 150km in the existing deduction. Additionally, the amendment does not have a limit on the amount of eligible travel and temporary relocation expenses that can be claimed. This measure will apply to the 2022 tax year and any subsequent taxation years and this report considers the incremental cost associated with the proposed measure when compared with the existing measure.