9 October 2025 APFF Roundtable, Q.5

Policy Tabs

Summaries

Summary Under

s. 8(14)(e)(iii) does not preclude deduction for the excess of the relocation expense over a non-taxable allowance received

Ss. 8(1)(t) and 8(14) provided the labour mobility deduction to an eligible tradesperson for eligible temporary relocation expenses, which include...

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Summary Under

excess of relocation expenses over allowance received was deductible

A tradesperson, who satisfied the other requirements for the deduction, could deduct the difference between their accommodation expenses of $200...

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Words and Phrases