Isolation Allowance

Year
2019
Number
B22
Sponsor(s)
Port Hardy

Whereas it is challenging to attract and retain employees in isolated communities because of a lack of full services and the extra cost to obtain these services elsewhere; And whereas the provincial and federal governments recognize this challenge by providing isolation allowance to their employees: Therefore be it resolved that the provincial and federal governments provide a tax creditdeduction to all employees living in and around the same communities that those governments recognize with Isolation Allowance.

Provincial Response

Ministry of Finance Government recognizes the challenges that British Columbians living in remote areas of the province face. Under the tax collection agreement with the Government of Canada, BC must adopt the federal definition of taxable income and this prevents the implementation of a tax deduction. Eligible individuals can deduct from their income a northern resident allowance for income tax purposes if they live in the northern and intermediate zones. They may also be able to deduct some of the cost of travel to or from their residence if the travel costs were provided by their employers and included in their income. As well, travel costs for medical purposes may be claimed under the medical expense tax credit. There are also some income tax deductions available related to employment, including deductions for accommodation and travel.

Convention Decision
Endorsed