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Published | Category : Income tax - businesses

Introduction of Tax Relief for Public Transportation Organized by Employers

Tax legislation will be amended so that an employer that organizes, alone or jointly with other employers, a public transportation service for employees who live outside the local municipal territory where the establishment they normally work at is located may deduct, in the calculation of its income from a business for a given taxation year, an additional amount equal to 100% of the deductible amount for the setting up and operation of such a service, if the following conditions are met:

  • The transport service is provided at least five days a week, except during holidays or a slowdown in the business' activities.
  • Employees are transported in a vehicle with a design capacity of at least 15 people (coach, minibus or van).
  • Employees can get on and off the vehicle only at pre-determined places.

Where the employer owns the vehicle used for the intermunicipal transport system supplied to its employees, the portion of the additional amount of the deduction that is attributable to a deducted amount as depreciation on the vehicle will not be recaptured further to the disposition of the property.

In addition, the tax legislation will be amended so that employees are not required to include, in the calculation of their income from an office or employment, the value of the benefits relating to the use of an intermunicipal public transportation service organized by their employer, where such service meets the conditions giving entitlement to the additional deduction of 100% for employers.

These changes will apply as of the 2012 taxation year. For further information, see page 29 in Additional Information on the Fiscal Measures of the Budget, published by the Ministère des Finances.

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