I-3 - Taxation Act

Section 66 Disposition versions

2006-03-01

66. Where an individual is an employee of a person whose principal business is transport and the individual’s duties require the individual, regularly, to travel 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, on vehicles used by the employer for transport, the individual may deduct the amounts disbursed by the individual in the year for meals and lodging while the individual is so away 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.

1972, c. 23, s. 60; 1973, c. 17, s. 9; 1995, c. 63, s. 261; 1998, c. 16, s. 79; 2004, c. 21, s. 47.