(1) Subsection 8(1) of the Income Tax Act is amended by striking out “and” at the end of paragraph (r), by adding “and” at the end of paragraph (s) and by adding the following after paragraph (s):
Marginal note:Labour mobility deduction
(t) if the taxpayer is an eligible tradesperson for the year, an amount equal to the lesser of
(i) $4,000, and
(ii) the total of all amounts each of which is a temporary relocation deduction of the taxpayer for the year in respect of an eligible temporary relocation of the taxpayer.