I-3 - Taxation Act

Section 63.1 Disposition versions

2006-03-01

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

An individual shall not claim any deduction under this section if the individual receives an allowance for the use of a motor vehicle that is not required to be included in computing the individual’s income for the year because of section 39 or 40, or if the individual claims a deduction for the year under section 62.

1993, c. 16, s. 37; 1998, c. 16, s. 77.