Line 25500 – Calculate your travel deduction

You can claim the travel deduction for a trip for medical or other reasons (such as vacation) that started from a prescribed zone and was taken either by you or by an eligible family member.

Determine who an eligible family member is

An eligible family member is someone who lived with you at the time of the trip and was one of the following:

• your spouse or common-law partner
• your or your spouse's or common-law partner's child under the age of 18
• another individual who is wholly dependent for support on you, your spouse or common-law partner, or both and who is either:
  • your or your spouse's or common-law partner's parent or grandparent
  • related to you and wholly dependent by reason of mental or physical infirmity

Complete Chart A in Step 3 of Form T2222, Northern Residents Deductions to identify yourself and any eligible family members who lived with you during the period(s) indicated in Step 1. Show how you allocated each individual's $1,200 standard amount (if applicable).

Complete Chart B to calculate your travel deduction.

Forms and publications

• Income Tax Package
• Form T2222, Northern Residents Deduction

Related topics

• Line 25500 – Determine your maximum deduction
• Meal and vehicle rates used to calculate travel expenses for 2023