Northern residents

Before you start

The northern residents deductions provide relief to those who live in a prescribed zone and recognize that such individuals are often faced with a higher cost of living, environmental hardships, and limited access to services. They consist of a residency deduction (for living costs) and a deduction for travel benefits. The deduction is calculated on form T2222 and claimed on line 25500.

To claim northern residents deductions, an individual must have lived on a permanent basis, in a prescribed northern zone (Zone A), or in a prescribed intermediate zone (Zone B), for at least 6 consecutive months, beginning or ending in the tax year for which you are preparing the return.

If they have not lived in a prescribed zone for a continuous period of at least 6 consecutive months at the time of filing their return, they do not yet qualify. You can file their return without making the claim and, when they qualify, they can ask the CRA to adjust their return.

To determine whether the individual’s residence is in Zone A or Zone B, go to Line 25500 - Northern residents deductions and click Places located in prescribed zones.

The UFile tax software also provides a list of places, by province, that are prescribed as Zone A or Zone B. This can be accessed by searching zone in the ?help function.

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