C-241An Act to amend the Income Tax Act (deduction of travel expenses for tradespersons)
Private member's bill, introduced in the House of Commons on February 8, 2022
- Status
- Defeated at third reading in the Senate
What it does
Lets certain tradespeople and apprentices deduct travel costs to distant construction job sites, starting with the 2022 tax year.
What it does
- Creates a new Income Tax Act deduction for travel expenses to and from a construction job site that is at least 120 km from a worker's ordinary home.
- Limits the deduction to duly qualified tradespersons and indentured apprentices who are working in construction.
- Allows the deduction only if the worker had to pay the travel costs under the employment contract, did not get a non-taxable allowance for them, and does not claim them under another tax rule.
- Applies the change to the 2022 and later taxation years.
Who it affects
- Tradespersons
- Indentured apprentices
- Construction workers
- Construction employers
Background
The bill adds a new travel expense deduction to subsection 8(1) of the Income Tax Act.
Where it is
House of Commons
First reading
Completed.
Second reading
Completed.
Committee
Completed.
Report stage
Completed.
Third reading
Completed.
Senate
First reading
Completed.
Second reading
Completed.
Committee
Completed.
Third reading
Defeated here. Defeated
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
3rd reading and adoption of Bill C-241, An Act to amend the Income Tax Act (deduction of travel expenses for tradespersons)
Vote 273,
Passed
172 yeato152 nay · 2 paired
Party breakdown for vote 273 Party Position Yea Nay Did not vote Liberal Nay1 broke ranks 1 152 4 Conservative Yea 114 0 1 Bloc Yea 29 0 3 NDP Yea 24 0 1 Green Yea 2 0 0 Independent Yea 2 0 0 Total 172 152 2nd reading of Bill C-241, An Act to amend the Income Tax Act (deduction of travel expenses for tradespersons)
Vote 139,
Passed
166 yeato148 nay · 12 paired
Party breakdown for vote 139 Party Position Yea Nay Did not vote Liberal Nay1 broke ranks 1 148 10 Conservative Yea 111 0 8 Bloc Yea 29 0 3 NDP Yea 22 0 3 Green Yea 2 0 0 Independent Yea 1 0 0 Total 166 148
What MPs said
Each party’s first speech on this bill in the House, from Hansard. Excerpts are the speaker’s opening sentences, unedited.
LiberalLena Metlege Diab· March 23, 2022
“I am pleased to rise today to debate Bill C-241, an act to amend the Income Tax Act, deduction of travel expenses for tradespersons. I want to thank my colleague for bringing this important issue forward.”
Read the full speech on openparliament.caConservativeChris Lewis· March 23, 2022
“I gave him my word that, if indeed I was elected, and if indeed I was up early enough in the PMB process, I would bring forward this bill, so I am proud to bring it forward. I am proud that I could actually keep my word to Tomi.”
Read the full speech on openparliament.caBlocXavier Barsalou-Duval· March 23, 2022
“In this case, however, the bill is less than a page long, so I think we can all take a good look at it. Short bills can sometimes be very efficient and within everyone's grasp.”
Read the full speech on openparliament.caNDPMatthew Green· March 23, 2022
“I give the hon. member for Essex the benefit of the doubt, because the hon. member for Essex was not elected in 2013 when this bill was last introduced under Bill C-201, but when it was up for vote in second reading, it was the Conservative Party with a majority that crushed this bill. We have had 15 years of work on this bill.”
Read the full speech on openparliament.ca
Read the source
LEGISinfo status: At third reading in the Senate. Bill data from LEGISinfo, votes from openparliament.ca and the House of Commons. Last updated October 13, 2026.