February 24, 1998
To: Urban Environment and Development Committee
From: City Clerk
Subject: Foot and Bicycle Couriers - Revenue Canada Taxation
Recommendation:
The Metropolitan Cycling and Pedestrian Committee on February 23, 1998, recommended to the Urban Environment and Development Committee, and Council, the endorsement of the concept outlined in Mr. A.W. Scott's communication, dated January 21, 1998, that foot and bicycle couriers should be permitted to apply for business expense deductions for tax purposes for the extra nutrition over and above the norm required as a condition of their employment because this nutritional increment is the equivalent of fuel used by transport vehicles; and, further, that the Toronto Hoof and Cycle Courier Coalition be invited to make a deputation to the Urban Environment and Development Committee at the appropriate time.
The Metropolitan Cycling and Pedestrian Committee reports, for the information of the Urban Environment and Development Committee and Council, having requested the Toronto Hoof and Cycle Courier Coalition to submit more detailed information.
Background:
The Metropolitan Cycling and Pedestrian Committee had before it a communication dated January 21, 1998, from Mr. A. W. Scott, Charter Member, Toronto Hoof and Cycle Courier Coalition, advising that a Federal hearing will take place in either late winter or the early spring respecting his request that Revenue Canada allow foot and bicycle couriers to claim as business expenses, the cost of monies spent fuelling their deliveries; and requesting the Committee to provide him with a letter of support concerning this matter.
Mr. A. W. Scott, Charter Member, Toronto Hoof and Cycle Courier Coalition, appeared before the Metropolitan Cycling and Pedestrian Committee in connection with the foregoing matter:
City Clerk
