C-222An Act to amend the Income Tax Act (travel expenses deduction for tradespersons)
Private member's bill, introduced in the House of Commons on December 16, 2021
- Status
- At second reading in the House of Commons since December 16, 2021
What it does
Lets some tradespersons and indentured apprentices deduct travel costs for certain construction jobs far from home.
What it does
- Creates a new Income Tax Act deduction for travel costs to and from a construction job site that is at least 80 km from the worker’s ordinary home.
- Limits the deduction to duly qualified tradespersons and indentured apprentices who were required by their employment contract to pay those costs.
- Blocks the deduction if the worker received a non-taxable travel allowance or already claims the same costs under another tax deduction or credit.
- Applies the change to the 2022 tax year and later.
Who it affects
- Tradespersons
- Indentured apprentices
- Construction workers at remote job sites
- Employers with travel cost terms in contracts
Where it is
House of Commons
First reading
Completed.
Second reading
Current stage. Now here
Committee
Not reached.
Report stage
Not reached.
Third reading
Not reached.
Senate
First reading
Not reached.
Second reading
Not reached.
Committee
Not reached.
Third reading
Not reached.
Royal assent
Royal assent
Not reached.
Introduced by an MP who is not a minister. These bills compete in a lottery for debate time, and most do not become law. How a bill becomes law
How the House voted
No recorded votes yet
What MPs said
Each party’s first speech on this bill in the House, from Hansard. Excerpts are the speaker’s opening sentences, unedited.
NDPMatthew Green· December 16, 2021
“Moved for leave to introduce Bill C-222, An Act to amend the Income Tax Act (travel expenses deduction for tradespersons). I am proud to rise in the House today to carry forward the work of the always honourable Scott Duvall and table a bill entitled, “an act to amend the Income Tax Act for travel expenses deduction for tradespersons”.”
Read the full speech on openparliament.ca
Read the source
LEGISinfo status: Outside the Order of Precedence. Bill data from LEGISinfo, votes from openparliament.ca and the House of Commons. Last updated October 13, 2026.