I-3 - Taxation Act

Section 421.1.1 Disposition versions

2015-10-21

421.1.1. An amount paid or payable in respect of the consumption of food or beverages by a long-haul truck driver during an eligible travel period of the driver is deemed to be equal to the amount obtained by multiplying the specified percentage in respect of the amount so paid or payable by the lesser of

(a)  the amount so paid or payable; and

(b)  a reasonable amount in the circumstances.

In this section,

“eligible travel period” in respect of a long-haul truck driver is a period of at least 24 continuous hours during which the driver is away from the municipality or metropolitan area where the specified place in respect of the driver is located for the purpose of driving a long-haul truck that transports goods to, or from, a location that is beyond a radius of 160 km from the specified place;

“long-haul truck” means a truck or a tractor that is designed for hauling freight and that has a gross vehicle weight rating, within the meaning of subsection 1 of section 2 of the Motor Vehicle Safety Regulations (C.R.C., c. 1038) made under the Motor Vehicle Safety Act (S.C. 1993, c. 16), that exceeds 11,788 kg;

“long-haul truck driver” means an individual whose principal business or principal duty of employment is driving a long-haul truck that transports goods;

“specified percentage” in respect of an amount paid or payable is

(a)  60%, if the amount is paid or becomes payable after 18 March 2007 and before 1 January 2008;

(b)  65%, if the amount is paid or becomes payable in the year 2008;

(c)  70%, if the amount is paid or becomes payable in the year 2009;

(d)  75%, if the amount is paid or becomes payable in the year 2010; and

(e)  80%, if the amount is paid or becomes payable after 31 December 2010;

“specified place” means, in the case of an employee, the employer’s establishment to which the employee ordinarily reports for work and, in the case of an individual whose principal business is to drive a long-haul truck to transport goods, the place where the individual resides.

2009, c. 15, s. 84; 2015, c. 21, s. 171.

2009-06-04

421.1.1. An amount paid or payable by a long-haul truck driver in respect of the consumption of food or beverages by the driver during an eligible travel period of the driver is deemed to be equal to the amount obtained by multiplying the specified percentage in respect of the amount so paid or payable by the lesser of

(a)  the amount so paid or payable; and

(b)  a reasonable amount in the circumstances.

In this section,

“eligible travel period” in respect of a long-haul truck driver is a period of at least 24 continuous hours during which the driver is away from the municipality or metropolitan area where the specified place in respect of the driver is located for the purpose of driving a long-haul truck that transports goods to, or from, a location that is beyond a radius of 160 km from the specified place;

“long-haul truck” means a truck or a tractor that is designed for hauling freight and that has a gross vehicle weight rating, within the meaning of subsection 1 of section 2 of the Motor Vehicle Safety Regulations (C.R.C., c. 1038) made under the Motor Vehicle Safety Act (S.C. 1993, c. 16), that exceeds 11,788 kg;

“long-haul truck driver” means an individual whose principal business or principal duty of employment is driving a long-haul truck that transports goods;

“specified percentage” in respect of an amount paid or payable is

(a)  60%, if the amount is paid or becomes payable after 18 March 2007 and before 1 January 2008;

(b)  65%, if the amount is paid or becomes payable in the year 2008;

(c)  70%, if the amount is paid or becomes payable in the year 2009;

(d)  75%, if the amount is paid or becomes payable in the year 2010; and

(e)  80%, if the amount is paid or becomes payable after 31 December 2010;

“specified place” means, in the case of an employee, the employer’s establishment to which the employee ordinarily reports for work and, in the case of an individual whose principal business is to drive a long-haul truck to transport goods, the place where the individual resides.

2009, c. 15, s. 84.