I-3 - Taxation Act

Section 67 Disposition versions

2006-03-01

67. An individual who is an employee of a railway company may deduct the amounts disbursed by the individual in the year for meals and lodging while performing, away from the individual’s ordinary place of residence, the duties of a relieving telegrapher or station agent or of a maintenance and repair worker.

There may also be deducted any such amounts disbursed by the individual while

(a)  away from the local municipal territory and, as the case may be, the metropolitan area where the individual’s home terminal is located; and

(b)  at a location from which, by reason of distance from the place where the individual maintains a self-contained domestic establishment in which the individual resides and actually supports a spouse or a person dependent on the individual for support and connected with the individual by blood relationship, marriage or adoption, the individual cannot reasonably be expected to return daily to that place.

The amounts contemplated in this section are deductible to the extent that the individual is not reimbursed and is not entitled to be reimbursed in respect thereof.

1972, c. 23, s. 61; 1989, c. 77, s. 13; 1995, c. 63, s. 261; 1998, c. 16, s. 80; 2004, c. 21, s. 48.