Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
December 5, 2000
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable Martin Cauchon, Minister of National Revenue, has asked me to respond to your letter of September 28, 2000, concerning travel and accommodation expenses of employees working in the construction industry.
I understand that you feel that there exists an inequity with respect to the tax treatment of construction employees that receive no assistance from their employer, versus those that are reimbursed by their employer, for travel and accommodation expenses they incur while working at special work sites or remote work locations. You request that the employees who receive no assistance be entitled to deduct these expenses.
As you point out, there is no provision in the Income Tax Act that would generally permit an employee to deduct personal or living expenses in the circumstances described in your letter. Accordingly, the tax relief that you request would require amendments to the Act.
The role of the Canada Customs and Revenue Agency is to administer and enforce the Act as passed by Parliament. The concerns raised in your letter relate to tax policy, which is the responsibility of the Department of Finance. Therefore, I have forwarded a copy of your correspondence to Mr. Munir Sheikh, Assistant Deputy Minister of the Tax Policy Branch of that department, for his consideration.
I appreciate being made aware of your concerns.
Yours sincerely,
Bill McCloskey
Assistant Commissioner
Policy and Legislation Branch
C.C. Mr. Munir Sheikh
Assistant Deputy Minister
Tax Policy Branch
Department of Finance
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