Line 25500 - Northern residents deductions

Note: Line 25500 was line 255 before tax year 2019.

There are 2 northern residents deductions:

• a residency deduction (Step 2 of Form T2222) for having lived in a prescribed zone
• a travel deduction (Step 3 of Form T2222)

Topics

• Do you qualify for the northern residents deductions?
• How to calculate the residency deduction
• Can you claim the travel deduction?
• How much can you claim as a travel deduction?
• Lowest Return Airfare Table
• Completing your tax return
• Places located in prescribed zones
• Meal and vehicle rates used to calculate travel expenses
• Simplified northern residents travel deduction

Forms and publications

• Income Tax Package - Guide, Return, and Schedules
• Form T2222, Northern Residents Deductions
• Information Sheet RC4650, Northern Residents Deductions
• Interpretation Bulletin IT-91, Employment at Special Work Sites or Remote Work Locations

We welcome your feedback

We work to make the process of claiming the travel deduction easier for northern residents.

Please email us at NRDcomments-DHREcommentaires@cra-arc.gc.ca if you have any feedback regarding the simplified northern residents travel deduction or the airfare tables pilot project.

If you have specific enquiries related to your account, please contact the Canada Revenue Agency.