S.L. 123.179 Art. 4Conditions.

The deduction available under these rules may only be availed of if the undertaking benefiting thereunder:

(a) maintains proper records of the employee transportation costs in respect of which the deduction is claimed;

(b) claims the deduction in its income tax return relative to the basis year in which the employee transportation costs were incurred;

(c) submits with its income tax return a declaration by a Certified Public Accountant confirming that the undertaking has correctly computed the said costs, in such manner as the Commissioner may require.