Line 25500 – Lowest Return Airfare Table

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Claiming a northern residents travel deduction

To claim a northern residents travel deduction, you must use the applicable lowest return airfare (LRA). The LRA is the cost of the cheapest round-trip airfare available when your travel began, between the airport closest to your residence and the nearest designated city.

For more details about the LRA, see notes 3 and 4 on Form T2222, Northern Residents Deductions. Learn how to identify an LRA by visiting Line 25500 – Determine your maximum deduction

To determine the LRA, you can use one of the following methods:

Lowest return airfare tables

The lowest return airfare (LRA) tables show you the lowest level of return economy airfares for eligible airports, almost all of which are operating in the prescribed zones. Each table identifies more than 135 airports that offer regularly scheduled flights to a designated city, with the airfares ordinarily available in a period of time indicated on the table.

The numbers published in the tables represent the lowest economy fares that are ordinarily available during that period of time. We work with a business travel service provider to identify these airfare amounts for airlines operating in the prescribed zones, using prices for flights between eligible airports and designated cities. To reflect fare adjustments that the airlines make, we will add a new table when a new period begins, every quarter.


As of January 2024, new tables released will cover three-month periods. This change comes following feedback we received during the 2023 Simplified Northern Residents Travel Deduction (SNRTD) consultations.

If you want to use an airfare amount that is different than one given in one of the LRA tables, keep receipts and documents to support the amount, in case we request proof.


The cost for charter flights is not part of the amounts in the tables.

Using one of the tables

To determine your LRA using a table, follow these steps:

  1. Find and open the table that matches the period of time when travel started. For example, if you travelled in November of 2022, find the table for the period of October 2022 to March 2023.
  2. In the table, choose the airport closest to your residence. 
  3. Use the amount associated with the closest airport as your LRA and complete column 5 in Chart B of your form T2222, Northern Residents Deductions.

Airfare tables

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