Bill C-227 explained in plain English
An Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons)
Federal Parliament bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Parliament of Canada snapshot for 40th Parliament, 1st Session. MP vote breakdowns appear when the House of Commons publishes a recorded division export for that bill. Senate and House stage details include official debate/sitting links when LEGISinfo publishes them.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
This bill proposes to amend the Income Tax Act to allow tradespersons and indentured apprentices to deduct specific travel and accommodation expenses incurred for construction work at remote job sites.
Bill C-227, if passed, would allow tradespersons and indentured apprentices to deduct certain travel and accommodation expenses from their taxable income. These expenses would be deductible if they were incurred to get or keep a job in construction at a site located at least 80 kilometres from their usual home. The bill specifies conditions for this deduction, including that the individual must have paid the expenses under their employment contract, not received a tax-exempt allowance for them from their employer, and not claimed them under any other provision of the Income Tax Act.
- Allows tradespersons and indentured apprentices to deduct travel and accommodation expenses from their taxable income.
- Specifies that these expenses must be related to securing and maintaining employment in a construction activity.
- Requires the job site to be located at least 80 kilometres from the taxpayer's ordinary place of residence.
- Sets conditions for the deduction, including the taxpayer paying the expenses, not receiving a tax-exempt allowance for them, and not claiming them elsewhere in the Income Tax Act.
- Tradespersons
- Indentured apprentices
- Employers of tradespersons and apprentices
- Canada Revenue Agency
- Tradespersons and indentured apprentices have the right to deduct eligible travel and accommodation expenses if conditions are met.
- Employers are involved as their allowances could affect the deductibility of expenses.
- Taxpayers are obligated to meet the specified conditions for claiming the deduction.
- Tradespersons and indentured apprentices may see a reduction in their taxable income, potentially leading to lower income tax payable.
- Potential reduction in federal tax revenue if a significant number of tradespersons and apprentices claim this deduction.
- The bill does not specify the exact definition of 'duly qualified tradesperson' or 'indentured apprentice' beyond what is implied by the terms.
- The bill does not detail how the Canada Revenue Agency will verify these expenses or the conditions for the deduction.
- The bill does not specify a start date for these provisions; it would come into effect upon Royal Assent if passed.
- The bill does not specify what constitutes an 'allowance in respect of those expenses that is excluded from the taxpayer’s income under paragraph 6(1)(b)' beyond referencing an existing section of the Income Tax Act.
Adds a new provision allowing certain tradespersons and apprentices to deduct travel and accommodation expenses under specific conditions.
Source: Section 1 of the Bill
Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.
Official textParliamentary Process
We don't have a plain-language summary for First reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Third reading yet. The official source linked below is the full record.
Bill C-227, concerning travel and accommodation deductions for tradespersons, completed its first reading in the House of Commons on November 24, 2008, and is currently outside the order of precedence.
This record indicates that on November 24, 2008, Bill C-227, an Act to amend the Income Tax Act concerning travel and accommodation deductions for tradespersons, completed its first reading in the House of Commons. The bill's status is currently listed as 'Outside the Order of Precedence'. The record also notes that a similar bill, C-390, was introduced in a previous Parliament.
During the first reading debate in the House of Commons on November 24, 2008, Bill C-227, an Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons), was introduced amidst broader discussions on the economy and the Speech from the Throne.
On November 24, 2008, in the House of Commons, Bill C-227, an Act to amend the Income Tax Act concerning travel and accommodation deductions for tradespersons, was introduced and debated during its first reading. The debate included discussions from various Members of Parliament on the economy, the Speech from the Throne, and specific industry concerns. Although the bill was mentioned, the provided text does not detail its specific procedural steps beyond introduction and first reading debate.
We don't have a plain-language summary for Second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Consideration in committee yet. The official source linked below is the full record.
We don't have a plain-language summary for Report stage yet. The official source linked below is the full record.
We don't have a plain-language summary for Third reading yet. The official source linked below is the full record.
Debate and sitting links point to official parliamentary sources when LEGISinfo publishes them. Any plain-language discussion summaries should be generated from those official texts and reviewed before public display.
Vote Summary
This bill is still active. We only show vote counts after the legislature publishes a recorded division.
No published representative vote breakdown
This bill is still moving through the process. When a recorded division is published, representative positions can be listed here.
Official sources
Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.
How this data is sourced