I-3 - Taxation Act

Section 65.1 Disposition versions

2006-03-01

65.1. An individual who regularly collects or delivers goods for the individual’s employer by means of vehicles that are used by the employer to transport goods away from the local municipal territory or the metropolitan area, as the case may be, where the employer’s establishment to which the individual ordinarily reports for work is located, may deduct the amounts disbursed by the individual in the year for meals and lodging while the individual is required by the individual’s duties to be away for not less than 12 consecutive hours from that territory or metropolitan area or to go to a place located at least 80 kilometres from that territory or metropolitan area, to the extent that the individual is not reimbursed and is not entitled to be reimbursed in respect thereof.

1979, c. 18, s. 6; 1995, c. 63, s. 261; 1998, c. 16, s. 79.