Line 25500 - Northern residents deductions

• Tax year: 2024
• Return type: Personal income tax and benefit return

The northern residents deductions consist of a residency deduction (for living costs) and a travel deduction.

These 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.

On this page

• Determine if you qualify
• Calculating your deductions
• Completing your tax return

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
• a prescribed intermediate zone (Zone B)
  Places located in prescribed zones

  Place names followed by numbers are Indian reserves.

  If you live in a place that is not listed below and you think you live in a prescribed zone, contact the Canada Revenue Agency.

  Select a province or territory to see the places located in a prescribed zone:

  • Alberta

    Table of the prescribed northern or intermediate zones for Alberta

    Zone A – Prescribed Northern Zones

    Zone B – Prescribed Intermediate Zones

    Place names followed by an asterisk "*" indicates that the location is in Wood Buffalo National Park. Adams Landing Amber River 211 Angus Tower * Assumption   Beaver Ranch 163 Berdinskies Big Slough Bistcho Lake 213 Boyer Boyer 164 Boyer Settlement Buffalo Head Prairie Bushe River 207   Carcajou Carlson Landing Chateh Cherry Mountain * Child Lake 164A Chipewyan 201 Chipewyan 201A Chipewyan 201B Chipewyan 201C Chipewyan 201D Chipewyan 201E Chipewyan 201F Chipewyan 201G   Davidson Lake *   Embarras (Athabasca River) Embarras Portage   Fifth Meridian Fitzgerald (Slave River) Footner Lake Forestry West Zama (airfield) Fort Chipewyan Fort Smith Settlement Fort Vermilion Fox Lake Fox Lake 162   Garden Creek Garden River (Pakwanutik River)   Habay Hay Camp Hay Lake 209 High Level High Rock * Hutch Lake   Indian Cabins   Jackfish Jackfish Point 214 Jackfish River John D'Or Prairie John D'Or Prairie 215   Keg River Kemp River Kenny Woods   La Crête Lambert Creek Tower Little Fishery Little Red River Lutose   Margaret Lake Meander River Meander River Station Metis   North Vermilion Settlement   Old Fort   Paddle Prairie Paddle Prairie Metis Settlement Parsons Lake * Peace Point Pine Lake * Point Brule   Quatre Fourches   Rainbow Imperial (airfield) Rainbow Lake Rocky Lane   Slavey Creek Steen River Sweetgrass Landing   Tall Cree 173 Tall Cree 173A   Upper Hay River 212   Vermilion Chutes   Wadlin Tower Warden Station * Wentzel Lake   Zama Lake Zama Lake 210

    Aggie Agnes Lake Albright Algar Amesbury Anzac Arcadia Assineau Assineau River 150F Atikameg Avenir   Bad Heart Ballater Bay Tree Bear Canyon Beaverlodge Behan Belloy Berwyn Bezanson Bison Lake Bitumount Blueberry Mountain Bluesky Bonanza Braeburn Brainard Breynat Bridgeview Brownvale Buffalo Lake   Cadotte Lake Calais Calling Lake Calling River Canyon Creek Chard Cheecham Cherry Point Chinook Valley Chipewyan Lake Clairmont Clarkson Valley Clear Hills Clear Hills 152C Clear Prairie Cleardale Clearwater 175 Codesa Conklin Cowper (airfield) Crooked Creek Culp Culp Station   Deadwood Debolt Decrene Deer Hill Demmitt Devenish Dimsdale Dixonville Donnelly Draper Dreau Drift Pile River 150 Driftpile Duncan's 151A Dunvegan   Eaglesham Early Gardens Elmworth Enilda Erin Lodge Eureka River   Fairview Falher Faust Fawcett Lake Fitzsimmons Forest View Fort MacKay Fort McKay 174 Fort McMurray Freeman 150B Friedenstal   Gage Gift Lake Gift Lake Metis Settlement Gilwood Girouxville Glen Leslie Goodfare Goodwin Gordondale Grande Prairie Gregoire Lake 176 Gregoire Lake 176A Gregoire Lake 176B Griffin Creek Grimshaw Grist Lake (airfield) Grouard Grouard Mission Grovedale Guy   Halcourt Halcro 150C Harmon Valley Hawk Hills Hayfield Hazelmere Heart River Heart Valley Hermit Lake High Prairie Highland Park Hines Creek Hinton Trail Homestead Hondo Horse Lakes 152B Hotchkiss House River Indian Cemetery 178 Huallen Hythe   Imperial Mills   Janvier 194 Jean Baptiste Gambler 183 Jean Côté Joussard Judah   Kathleen Kenzie Kinosis Kinuso Kleskun Hill Ksituan   La Glace Lac Magloire Lake Saskatoon Last Lake Leddy Leicester Leighmore Leismer Lenarthur Lesser Slave Lake Settlement Little Buffalo Loon Lake Loon River Lothrop Lubicon Lake Lymburn Lynton   Manir Manning Manning Station Margie Mariana Lake Marie-Reine Marie-Reine Station Marina Marten River McLennan Mildred Lake Mitsue Moose Portage Mount Valley   Nampa Namur Lake 174B Namur River 174A New Fish Creek Niobe Normandville North Star Northmark Notikewin   Overlea   Pakashan 150D Peace Grove Peace River Peerless Lake Pelican Portage Peoria Philomena Pingle Pipestone Creek Pitlochrie Poplar Hill Poplar Ridge Prairie Echo Prestville   Quigley   Ranch Red Earth Creek Red Star Reno Rio Grande Roma Roma Junction Roxana Royce Rycroft   St. Isidore Salt Prairie Sandy Lake Saulteaux Sawridge 150G Sawridge 150H Scotswood Sexsmith Shaver Silver Valley Silverwood Simon Lakes Slave Lake Smith Smithmill Smoky Heights Spirit River Springburn Spurfield Sturgeon Heights Sturgeon Lake 154 Sturgeon Lake 154A Sucker Creek 150A Sunset House Swan River 150E Sweathouse Creek Sylvester   Tangent Tar Island Teepee Creek Three Creeks Tolstad Triangle Trout Lake Trumpeter (near Beaverlodge, CFS) Twin Lakes   Utikoomak Lake 155 Utikoomak Lake 155A Utikoomak Lake 155B   Valhalla Valhalla Centre Valleyview Vanrena   Wabasca 166 Wabasca 166A Wabasca 166B Wabasca 166C Wabasca 166D Wabasca-Desmarais Wagner Wandering River Wanham Warrensville Warrensville Centre Waterhole Watino Weberville Webster Wembley Wesley Creek Whitburn Whitelaw Whitemud Creek Widewater William McKenzie 151K Woking Worsley

  • British Columbia

    Table of the prescribed northern or intermediate zones for British Columbia

    Zone A – Prescribed Northern Zones

    Zone B – Prescribed Intermediate Zones

    Andy Bailey Recreation Area Atlin Atlin Park Atlin Recreation Area Atlin-Teslin Indian Cemetery 4   Bear Camp Ben-My-Chree Bennett Blue River 1 Boulder City Boya Lake Park   Callison Ranch Cariboo Meadows Cassiar (Troutline Creek) Centreville Classy Creek 8 Coal River   Days Ranch Dease Lake Dease Lake 9 Dease River 2 Dease River 3 Defot   Eddontenajon Ekwan Elleh Engineer   Fireside Five Mile Point 3 Fontas Fontas 1 Fort Nelson Fort Nelson 2 Fraser (White Pass)   Gleam Glenora Good Hope Lake Gutah   Hiusta's Meadow 2 Horse Ranch Pass 4 Hyland Post Hyland Ranch Hyland River Park   Iskut   Jacksons Jennings River 8   Kahntah Kahntah 3 Kledo Creek Park Klua Kluachon Lake 1   Laketon Liard River Liard River 3 Liard River Hotsprings Park Lindeman Log Cabin Lower Post   Magnum Mine Maxhamish Lake Park McDame McDames Creek 2 McDonald Lake 1 Meadows Mosquito Creek 5 Mosquito Flats Mount Edziza Park Mount Edziza Recreation Area Muddy River 1 Muncho Lake Muncho Lake Park Muskwa   Nelson Forks New Polaris Mine Niteal   Old Fort Nelson One Mile Point 1   Pavey Pennington Pleasant Camp Porter Landing Prophet River Prophet River 4 Prophet River Recreation Area   Rainy Hollow Rupert   Salmon Creek 3 Saloon Scotia Bay Sheslay Sikanni (railway siding) Silver Salmon Lake 5 Skooks Landing Smith River Smith River Military Reserve Snake 5 Snake River Steamboat Stikine River 7 Stikine River Recreation Area Stone Mountain Park Summit Lake Mile 392 Surprise   Tahltan Tahltan 1 Tahltan 10 Tahltan Forks 5 Taku Taku 6 Taku River Tamarack Tarahne Park Tatcho Creek 11 Telegraph Creek Telegraph Creek 6 Telegraph Creek 6A Teslin Lake 7 Teslin Lake 9 Tetsa River Park Toad River Trutch Tulsequah   Upper Tahltan 4   Weissener Lake 3 White Pass

    All places in the Queen Charlotte Islands/Haida Gwaii are in a prescribed intermediate zone. Altona Arras Attachie   Baldonnel Bear Flat Bear Lake (Cassiar Land District) Bear Lake 1A (Upper Driftwood) Bear Lake 1B (Tsaytut Bay) Bear Lake 4 (Fort Connelly) Bear River 3 (Sustut River) Beatton Ranch Beryl Prairie Bessborough Blueberry River 205 Bob Quinn Lake Bond Boring Ranch Brady Ranch Briar Ridge Buick Buick (post office) Bulkley House   Cecil Lake Charlie Lake Chetwynd Cheztainya Lake 11 Clairmont Clayhurst Crying Girl Prairie   Dawson Creek District Municipality of Mackenzie Doe River Doig River 206 Dokie Dokie Siding Driftwood River 1 (Kastberg Creek)   East Moberly Lake 169 East Pine   Falls Farmington Farrell Creek Federal Ranch Fellers Heights Flatrock Fort St. John Fort Ware 1 Fowler   Georgie 17 Germansen Landing Goodlow Grand Haven Groundbirch Gundy   Haida Gwaii Halfway Lodge Halfway Ranch Halfway River 168 Hasler Flat Hickethier Ranch Hudson's Hope Hulcross   Ingenika Ingenika Mine Iracard   Kelly Lake Kilkerran Kisgegas Kiskatinaw Klewaduska 6 (Cataract) Kotsine 2 (Skutsil) Kshwan 27 Kshwan 27A Kuldo Kuldoe 1   Lexau Ranch Lone Prairie Lynx Creek   Mackenzie, District Municipality of Manson Creek Mason Creek McKearney Ranch McLean Ranch Mesilinka River Meziadin Lake Mile 62 1 / 2 Moberly Lake Moberly Lake 168A Moberly Lake 169 Monias Montney Murdale   North Pine North Tacla Lake 10 (Bates Creek) North Tacla Lake 11A (North End Meadow) North Tacla Lake 12   Old Hogem   Parkland Peejay Pine Valley Pineview Pink Mountain Police Meadow 2 Pouce Coupe Premier Prespatou Progress   Queen Charlotte Islands   Reine-Charlotte, (îles de la) Rolla Rose Prairie   Scamakounst 19 Seven Mile Corner Shearer Dale Sikanni Chief Simpson Ranch South Dawson South Parcel of Beaton River 204 Stewart Stikine Strandberg Creek Sucker Lake 2 Sundance Sunrise Valley Sunset Prairie Sweetwater   Taylor Teko Tomslake Tremblay Tsaytut Island 1C Tsupmeet 5 (Patcha Creek) Tumbler Ridge Tupper Twidwell Bend Two Rivers   Upper Cutbank Upper Halfway Urquhart   Valley View   Wabi Wagner Ranch Ware West Moberly Lake 168A Willow Valley Willowbrook Wonowon (Mile 101) Worth

  • Manitoba

    Table of the prescribed northern or intermediate zones for Manitoba

    Zone A – Prescribed Northern Zones

    Zone B – Prescribed Intermediate Zones

    Amery   Back Belcher Bird Brochet Brochet 197 Burge Lake Provincial Recreation Park Bylot   Charlebois Chesnaye Churchill Cromarty   Digges Drybrough Duck Lake Post   Fort Churchill Fort Hall Fox Lake (Bird) 2 Fox Lake 1 Fox Mine   Garden Hill Gillam Gods Lake Gods Lake 23 Gods Lake Narrows Gods River   Herchmer Herriot   Island Lake Island Lake 22 Island Lake 22A   Jacam Johnsonkank   Kakapawanis Kapaneewekamik Place Kapuskaypachik Kellett Kettle (generating station) Kettle Rapids Kitchiokonim Place Kitchisakik Kosapachekaywinasinne Kosapechekanesik   Lac Brochet Lac Brochet 197A Lamprey Lawledge Le Pensie Leaf Rapids Limestone (railway siding) Long Spruce Long Spruce (generating station) Luke Lynn Lake   Matawak Mathias Columb (Granville Lake) M'Clintock McVeigh Mistuhekasookun   Nonsuch North Knife Lake North River Nunalla   O'Day Omineeseenowenik Oxford House Oxford House 24   Piponshewanik Port Churchill Port Nelson   Red Sucker Lake Red Sucker Lake 1976 Ruttan Mine   St. Theresa Point Sawbill Shamattawa Shamattawa 1 Silcox South Indian Lake South Knife Lake Starnes Sundance   Tadoule Lake Thibaudeau Tidal   Waasagomach Weesakachak Weir River Willbeach Wivenhoe   York Factory   Zed Lake Provincial Recreation Park

    Arnot Athapap Atik Atikameg Lake   Bakers Narrows Baldy Berens River Berens River 13 Big Black River Big Eddy Settlement Boyd Bridgar Budd   Channing Charles Chisel Lake Claw Lake Clearwater Lake Cold Lake Cormorant Cranberry Portage Cross Lake (south of Thompson) Cross Lake 19 Cross Lake 19A Cross Lake 19B Cross Lake 19C   Dering Dunlop Dyce   Earchman   Fay Lake Finger Flin Flon (Manitoba) Flin Flon Junction Fox Lake West 3 Freshford   Grace Lake Granville Lake   Halcrow Heaman Heming Lake Herb Lake Herb Lake Landing Highrock Highrock 199 Hockin Hone   Ilford   Jenpeg Jetait Johnson   Kelsey Kelsey (generating station) Kinusisipi Kississing   La Pérouse Laurie River Leven Little Grand Rapids Little Grand Rapids 14 Lyddal   Matago Mathias Columb (Pukatawagan) Medard Millwater Moak Lake Moose Lake Moose Lake 31A (near The Pas) Moose Lake 31C Moose Lake 31G Moose Lake 31J Munk   Negginan Nelson House Nelson House 170 Nelson House 170A Nelson House 170B Nelson House 170C Norway House Norway House 17 Notigi   Odhill Opaskwayak Cree First Nation Optic Lake Orok   Paint Lake Parlee Paterson Pauingassi Pawistik Payuk Pigeon River 13A Pikwitonei Pipun Pit Siding Ponton Poplar River 16 Prospector Pukatawagan   Rafter Ralls Island Rawebb Roblaytin Rocky Lake 21L Root Lake Root Lake 231 Rossville Ruddock   Salt Channel 21D Schist Lake Sherridon Sherritt Junction Simonhouse Sipiwesk Snow Lake Split Lake Split Lake 171 Split Lake 171A Split Lake 171B Stitt Stony Point 21   Takipy The Pas The Pas 21A The Pas 21B The Pas 21C The Pas 21D The Pas 21E The Pas 21F The Pas 21G The Pas 21I The Pas 21J The Pas 21K The Pas 21N The Pas 21P The Pas Airport Thicket Portage Thompson Thompson Junction Tremaudan Turnberry Turnbull Tyrrell   Umpherville   Venables   Wabowden Wanless Warren Landing Wekusko Westray Whithorn Wilde   York Landing Young Point

  • Newfoundland and Labrador

    Table of the prescribed northern zones for Newfoundland and Labrador

    Zone A – Prescribed Northern Zones
    All places in Labrador, including Belle Isle, are in a prescribed northern zone.

  • Nova Scotia

    Table of the prescribed intermediate zones for Nova Scotia

    Zone B – Prescribed Intermediate Zones
    Sable Island

  • Ontario

    Table of the prescribed northern or intermediate zones for Ontario

    Zone A – Prescribed Northern Zones

    Zone B – Prescribed Intermediate Zones

    Angling Lake Attawapiskat Attawapiskat 91 Attawapiskat 91A   Bearskin Lake Bearskin Lake (reserve) Big Beaver House Big Lake (south of Winisk) Big Trout Lake Big Trout Lake (reserve)   Cape Henrietta-Maria Wilderness Area   Deer Lake (Northern Ontario)   Factory Island 1 Fort Albany Fort Albany 67 Fort Hope Fort Hope 64 Fort Hope, Eabamet P.O. Fort Severn Fort Severn 89   Galeton Ghost River (west of Moosonee)   Kasabonika Kasabonika Lake Kashechewan Keewaywin (reserve) Kingfisher 1 Kingfisher Lake   Lake River Lansdowne House Lingman Lake   Marten Falls 65 Moose Factory Moose Factory 68 Moosonee Muskrat Dam Lake   North Spirit Lake   Ogoki Old Fort Albany Wilderness Area Opasquia Opasquia Provincial Park   Peawanuck (north of Webequie) Polar Bear Provincial Park Ponask   Sachigo Lake Sachigo Lake 1 Sachigo Lake 2 Sachigo Lake 3 Sandy Lake Sandy Lake 88 Sandy Lake, Favourable Lake P.O. Summer Beaver Sutton Lake Gorge Wilderness Area   Tidewater Provincial Park   Wapekeka 1 Wapekeka 2 Wawakapewin (Long Dog Lake) Weagamow Lake Weagamow Lake 87 Webequie Winisk Winisk 90 Winisk River Provincial Park Wunnumin 1 Wunnumin 2 Wunnumin Lake 86 Wunnummin Lake

    Balmertown Bruce Lake   Casummit Lake Cat Lake Cat Lake 63C Central Patricia Cochenour   Ear Falls   Goldpines   MacDowell (northeast of Red Lake) Madsen Manitou Falls McKenzie Island Moose River   Narrow Lake New Osnaburgh   Onakawana Osnaburgh 63A Osnaburgh House   Pickle Crow Pickle Lake Pikangikum Pikangikum 14 Poplar Hill (north of Kenora)   Rat Rapids Red Lake Renison   Skibi Lake Slate Falls (north of Sioux Lookout) Snake Falls South Bay (northwest of Sioux Lookout) Spirit Lake Starratt-Olsen Swain Post   Uchi Lake

  • Quebec

    Table of the prescribed northern or intermediate zones for Quebec

    Zone A – Prescribed Northern Zones

    Zone B – Prescribed Intermediate Zones

    Achiwapaschikisit Aguanish Akulivik Anaukaskayach Askwasimwakwanan Aupaluk Awikwataukach Aylmer Sound   Baie-des-Ha!Ha! (North Shore) Baie-des-Loups Baie-des-Moutons Baie-Johan-Beetz Baie-Rouge Blanc-Sablon Bonne-Espérance Border-Beacon Bradore-Bay Brisay Burnt Creek   Canatiche Caniapiscau (Duplanter) Cape Hopes Advance Chevery Chico Chiman Uchimaskwaw Chisasibi (Fort-George)   Déception   Eastmain Eric Etamamiou   Factory Point Fermont Fire Lake Forget Fort MacKenzie   Gagnon   Harrington Harbour   Île-du-Vieux-Fort Île-Verte, (L'Archipel-du-Vieux-Fort) Intowin (reserve) Inukjuak (Port Harrison) Istuyakamikw Ivujivik   Kachimumiskwanuch Kanaaupscow Kangiqsualujjuaq (George River, Port-Nouveau-Québec) Kangiqsujuaq (Maricourt, Wakeham Bay) Kangirsuk (Bellin, Payne Bay) Kapistauchisitanach Kattiniq Kawawachikamach Kegaska Keyano Killiniq (Port Burwell) Kutawanis Kuujjuaq (Fort Chimo) Kuujjuarapik (Poste-de-la-Baleine)   L'Île-Michon La Grande-Deux (LG2) La Grande-Quatre (LG4) La Grande-Trois (LG3) La Grande-Un (LG1) La John La Romaine La Tabatière Lac-Dufresne (North Shore) Lac Eon Lac-Salé Laforge Les Mélèzes Lourdes-de-Blanc-Sablon   Machisatat Matimekosh Middle Bay Mikwasiskwaw Umitukap Aytakunich Mont-Wright Musquaro Mutton Bay   Naskapis Natashquan Natashquan 1 Nemiscau (Nemaska) Nitchequon   Old Fort Bay   Passe-Gagnon Penney's Room Pischu Amakwayitach Pointe-à-Maurier Pointe-Parent Pointe-Rocheuse Port-Saint-Servan Povungnituk (Puvirnituq) Premio Purtuniq   Quaqtaq (Koartak)   Radisson Rivière-Saint-Paul Rochers-du-Cormoran Roggan River Romaine 2   Saint-Augustin (North Shore) Sakami Salluit (Sugluk) Salmon Bay Sangumaniq Schefferville Shekatika Spar Mica Stick Point   Tasiujaq Tête-à-la-Baleine   Umingmaqautik Umiujaq   Vieux-Comptoir Vieux-Fort Vieux-Poste   Waco Waskaganish (Fort-Rupert, Rupert House) Wawaw Pimi Emichinanuch Wemindji (Nouveau-Comptoir) Whapmagoostui (Poste-de-la-Baleine) Wolf Bay

    All places in the Anticosti Island and Magdalen Islands are in a prescribed intermediate zone. Anticosti Island Anville Arseneault Aurigny (Le Moulin)   Baie-du-Poste Baie-du-Renard Baie-Sainte-Claire Bassin Betchouane Boisville Brouillan   Cap-aux-Meules Cap-de-Rabast Cap-Vert (Îles-de-la-Madeleine) Chapais Chemin-des-Buttes Chibougamau Comtois (township)   Daubree (township) Desmaraisville Ducharme Dune-du-Sud   Étang-des-Caps Étang-du-Nord   Fatima   Gand (township) Grand-Ruisseau Grande-Entrée Gros-Cap (Îles-de-la-Madeleine) Grosse-Île (Îles-de-la-Madeleine)   Havre-Aubert Havre-aux-Maisons Havre-Saint-Pierre Heath Point   Île Brion Île-d'Entrée   Joutel   Kaawiipuuskasich   La Martinique La Vernière Lac-Allard Lac-Bachelor Lac-Cameron (near Chibougamau) Lac David (Scott township) L'Anse-à-la-Cabane L'Anse-aux-Fraises Le Corps-Mort Le Martinet (La Baie) Le Pré Lebel-sur-Quévillon Les Caps Les Sillons Leslie L'Étang-du-Nord L'Île-d'Entrée L'Immaculée-Conception (Îles-de-la-Madeleine) Longue-Pointe   Magdalen Islands Magpie Matagami Millerand Mingan Miquelon Mistassini (north of Chibougamau) Morris   Old-Harry Oujé-Bougoumou   Petite-Baie Pointe-aux-Loups Pointe-Basse Pointe-Carleton Pointe-de-l'Ouest Portage-du-Cap Port-Menier   Queylus (township)   Rivière-à-la-Chaloupe Rivière-au-Tonnerre Rivière-aux-Graines Rivière-Boisvert Rivière-Chalifour Rivière-de-la-Chaloupe Rivière-Saint-Jean Rocher aux Oiseaux (lighthouse)   Scott (township) Sheldrake Soissons (township)   Table Head Tika Trois-Ruisseaux   Vigneau   Waswanipi

  • Saskatchewan

    Table of the prescribed northern or intermediate zones for Saskatchewan

    Zone A – Prescribed Northern Zones

    Zone B – Prescribed Intermediate Zones

    Beaver Lake Black Lake Bushell   Camsell Portage Chicken 224 Chicken 225 Chicken 226 Cluff Lake Collins Bay   Eldorado   Fond du Lac Fond du Lac 227 Fond du Lac 228 Fond du Lac 229 Fond du Lac 231 Fond du Lac 232 Fond du Lac 233   Goldfields Gunnar   Lac la Hache 220 Lorado   Points North Landing (north of Wollaston Lake)   Stony Rapids   Uranium City   Waterloo Lake Wollaston Lake

    Air Ronge Amisk Lake 184   Beauval Bélanger (east of La Loche) Birch Portage 184A Brabant (Brabant Lake) Budd's Point 20D Buffalo Narrows   Canoe Lake Canoe Lake 165 Canoe Lake 165A Canoe Lake 165B Canoe Narrows Canoe River Cantyre Carrot River 29A Churchill Lake 193A Clearwater River Dene 221 Clearwater River Dene 222 Clearwater River Dene 223 Cole Bay Cree Lake Creighton Cumberland 20 Cumberland House   Denare Beach Deschambault Lake Descharme Lake Dillon Dipper Rapids Dipper Rapids 192C   Elak Dase 192A   Flin Flon (Saskatchewan) Fort Black Four Portages 157C Fox Point 157D Fox Point 157E   Garson Lake Grandmother's Bay 219   Hall Lake (near Besnard Lake)   Île-à-la-Crosse Île-à-la-Crosse 192E Island Falls   Jan Lake Jans Bay   Kinoosao Kitsakie 156B Knee Lake 192B   La Loche La Loche West La Plonge 192 La Ronge Lac la Ronge 156 Landing Little Hills 158 Little Hills 158A Little Hills 158B   McLennan Lake Michel Village Mirond Lake 184E Missinipe Molanosa Morin Lake 217 Muskeg River 20C   Nemebien River 156C   Old Fort 157B Opaskwayak Cree First Nation 27A   Pakwaw Lake Patuanak Pelican Narrows Pelican Narrows 184B Pemmican Portage Peter Pond Lake 193 Phantom Beach Pine Bluff 20A Pine Bluff 20B Pine River Pinehouse Potato River 156A Primeau Lake Primeau Lake 192F   Red Earth Red Earth 29   St. George's Hill Sakamayack Sandy Bay Sandy Lake Sandy Narrows Sandy Narrows 184C Shoal Lake Shoal Lake 28A Southend 200 Southend Reindeer Southend, Reindeer Lake Stanley 157 Stanley 157A Stanley Mission Sturgeon Landing Sturgeon Weir 184F Sucker River Sucker River 156C   The Two Rivers Turnor Lake Turnor Lake 193B Turnor Lake 194   Wadin Bay Wapachewunak 192D Weyakwin Woody Lake 184D

  • Yukon, Nunavut, and the Northwest Territories

    Table of the prescribed northern zones for Yukon, Nunavut, and the Northwest Territories

    Zone A – Prescribed Northern Zones
    All places in the Yukon, Nunavut, and the Northwest Territories are located in a prescribed northern zone.

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

If you lived 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

Calculating your deductions

There are two types of nothern residents deductions: 

• residency deduction, claimed in Step 2 of Form T2222 for living in a prescribed zone
• travel deduction, claimed in Step 3 of Form T2222 for eligible travel expenses

Completing your tax return

Use Form T2222, Northern Residents Deductions, to calculate the northern residents deductions that you can claim.

Enter the amount from line 19 of Form T2222 on line 25500 of your return.

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 your return.

Keep your receipts and other supporting documents

Have all your supporting documents on hand (including the lowest return airfare available at the time of the trip) when you are completing Form T2222.

Keep all the receipts and documents to support your claim for at least six years in case your return is being reviewed.

 Electronic filing

Keep all your supporting documents in case the CRA asks to see them at a later date.

 Paper filing

Attach your completed Form T2222, but do not send your other documents. Keep them in case the CRA asks to see them at a later date. 

Note: A travel itinerary or other proof of travel, including the receipts for accommodations may be required to support the travel part of a claim.

Forms and publications

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

Related topics

• Lowest Return Airfaire Table
• Meal and vehicle rates used to calculate travel expenses
• Simplified northern residents travel deduction