Line 25500 – Determine if you qualify

You qualify if you lived, on a permanent basis, for a continuous period of at least six consecutive months in:

• a prescribed northern zone (Zone A) or 
• prescribed intermediate zone (Zone B)

This period can begin or end in the tax year specified in Step 1 of Form T2222, Northern Residents Deductions.

If you live in a prescribed:

• northern zone (Zone A), you can claim the full amount of the deductions
• intermediate zone (Zone B), you can claim one-half of the deductions

Absences from a prescribed zone – If you lived in a prescribed zone on a permanent basis, a temporary absence from a prescribed zone does not usually affect your period of residency.

To determine if you lived in the prescribed zone on a permanent basis, the CRA considers the number of your absences from the prescribed zone, and the purpose and length of your absences.

If you have not lived in a prescribed zone for a continuous period of at least six consecutive months at the time you file your return, you do not yet qualify. File your return without making the claim. When you qualify, you can ask the CRA to adjust your return. To do so, follow the instructions at How to change a return.

Deceased persons – A person who died in the year qualifies if they lived in a prescribed zone for six months or more before the date of death.

Moving – Your period of residency is not affected if you moved from one place in a prescribed zone directly to another place in a prescribed zone.

Forms and publications

• Income Tax Package
• Form T2222, Northern Residents Deductions
• Archived Interpretation Bulletin IT-91R4, Employment at Special Work Sites or Remote Work Locations