Travel expenses- relocation - employment expenses

Thank you so much for your thoughts. But I think my client is qualified for the Labour Mobility Deduction.

The Labour Mobility Deduction provides eligible
tradespeople and apprentices working in the construction
industry with a deduction for certain relocation expenses.
To qualify for the labour mobility deduction (LMD), you
must be an eligible tradesperson who had an eligible
temporary relocation and incurred temporary relocation
expenses. This deduction applies to the 2022 and
subsequent taxation years and allows an eligible
tradesperson to deduct up to $4,000 in eligible temporary
relocation expenses per year. The maximum amount of
eligible temporary relocation expenses that could be
claimed for a particular eligible temporary relocation is
limited to 50% of the eligible tradesperson’s employment
income from construction activities at the eligible
temporary work location in the year.
Eligible tradesperson
An eligible tradesperson is a tradesperson or an apprentice
who:
■ has income from employment
■ performs their duties of employment in construction
activities
Construction activities include the erection, excavation,
installation, alteration, modification, repair, improvement,
demolition, destruction, dismantling or removal of all or
any part of a building, structure, surface or sub‐surface
construction, or any similar property.
Eligible Temporary Relocation
To qualify as an eligible temporary relocation the relocation
must be temporary in nature and meets all of the following
conditions:
■ The relocation is undertaken by the eligible tradesperson
to enable them to perform their duties of employment as
an eligible tradesperson at one or more temporary work
locations situated in the same locality
■ Prior to the relocation the eligible tradesperson ordinarily
resided at a residence in Canada
■ The eligible tradesperson was required to be away from
their ordinary residence for at least 36 hours
■ During this period, the eligible tradesperson took up
temporary lodging in Canada
■ The distance between the eligible tradesperson’s
ordinary residence and the temporary work location
must be not less than 150 kilometres greater than the
distance between each temporary lodging and each
temporary work location of the taxpayer
24 canada.ca/taxes
Note
A temporary work location is a location in Canada that
is:
■ where the eligible tradesperson performs their duties
of employment under a temporary employment
contract
■ outside the same locality (e.g., a city) where the
eligible tradesperson is ordinarily employed or carries
on a business.
The temporary relocation deduction is calculated in
respect of each eligible temporary relocation. This means
that you may have multiple temporary relocation
deductions in 2022dit.