Line 25500 – Can you claim the travel deduction?

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

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.

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 on support for you, your spouse or common-law partner, or both and who is either:
  • your spouse 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 the individuals (you and any eligible family members) who lived with you during the period(s) indicated in Step 1 and show how you allocated each individual's $1,200 standard amount (if applicable).

Complete Chart B in Step 3 of Form T2222 to calculate your travel deduction.

Forms and publications

• Income Tax Package – Guide, Return, and Schedules
• Form T2222, Northern Residents Deduction

Related topics

• Line 25500 – How much can you claim as a travel deduction?
• Meal and vehicle rates used to calculate travel expenses for 2022