Third reading of Bill C-241, An Act to amend the Income Tax Act (deduction of travel expenses for tradespersons)

By: The Hon. Andrew Cardozo

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Maman statue and the National Gallery of Canada, Ottawa

Hon. Andrew Cardozo: Honourable senators, I want to thank the honourable senator for her speech. She has covered the issue very well. I want to take this opportunity to say a few words about the origins of this bill.

Apart from all the reasons she has given, one of the reasons I like this bill is it has an all-party history. It started with the New Democratic Party in the House of Commons. There have been about five attempts by the NDP to put forward a private member’s bill over the past 20 years. Interestingly, at that point, the other parties were not in favour, but over time, they have moved.

Chris Charlton and Matthew Green are two members of the New Democratic Party who put forward private members’ bills in this regard.

In 2021, the Liberal Party put it in their platform. Then in 2022, as Senator Martin noted, Finance Minister Chrystia Freeland included it in her budget, with a limit of $4,000. That’s an interesting figure because in negotiations between the government and the union, it was Canada’s Building Trades Unions that suggested the $4,000 limit. In their view, that would be the median amount that workers would be asking for. That’s why it was set, at that time, at a level of $4,000.

Bill C-241, introduced by Conservative MP Chris Lewis, takes that further and has said that it shouldn’t have a limit. In many ways, I think that the ideas that were put forward by the New Democratic Party 20 years ago — continuously for a system that wouldn’t have a limit — would finally be coming into force.

I extend my compliments to all three parties: first, the NDP for having put it forward for a long time and supporting the union movement on it, and subsequently the Liberals and Conservatives for coming onside and putting this forward.

I will certainly be supporting this bill, and I urge colleagues to think about it positively.

Hon. Rodger Cuzner: Would Senator Cardozo take a question?

Senator Cardozo: Yes.

Senator Cuzner: Let me start with Senator Martin first. I very much appreciated her speech today.

Senator Cardozo, I come from Cape Breton, where we’ve long been a deep pool of mobile labour, and many Cape Bretoners have moved across the country and across borders to work and back to provide for their families.

We do our best as Canadians when we are able to connect job opportunities with those who are looking for work and those who are looking for work with job opportunities, and there should never be a disincentive. Certainly, the unfairness in the Income Tax Act — handling contractors and individuals quite differently —

The Hon. the Speaker pro tempore: Senator Cuzner, do you have a question?

Senator Cuzner: The question is this: Now that more companies and contractors have cut back on living-out allowances and travel expenses, which were once covered, do you see this as almost urgent in order to make sure that workers are able to find and secure those opportunities?

Senator Cardozo: Thank you, Senator Cuzner, for that. First, in my list of people who have been pivotal in making this day possible, I should mention the name of Senator Rodger Cuzner. I don’t know if I’m going by rumour or not, but I would suggest the reason the Liberal Party moved on this has a lot to do with Senator Cuzner having worked on this and been a real ally for the building trades for a long time. So congratulations to you, too, sir.

Absolutely, it is urgent, and I hope that we can pass it soon and that it would go into effect to the extent that it can for this calendar year. Thank you.

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