I-3 - Taxation Act

Section 63 Disposition versions

2006-03-01

63. An individual may deduct amounts expended by the individual in the year, other than motor vehicle expenses, for travelling in the course of the individual’s office or employment, if the individual is required to perform all or part of the duties of the office or employment away from the employer’s place of business or in different places and is required under the contract of employment to pay the travel expenses incurred by the individual in the performance of the duties of the office or employment.

An individual shall not claim any deduction under this section if the individual receives an allowance for travel expenses that is not required to be included in computing the individual’s income for the year because of paragraph e of section 39 or paragraph a or b of section 40, or if the individual claims a deduction for the year under section 62, 65.1, 66 or 67.

1972, c. 23, s. 57; 1977, c. 26, s. 5; 1979, c. 18, s. 5; 1983, c. 49, s. 12; 1993, c. 16, s. 36; 1997, c. 85, s. 47; 1998, c. 16, s. 76.