Line 25500 - Can you claim the deduction for travel benefits?

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

You can claim the deduction for travel benefits for expenses you incurred to travel or the value of travel provided by your employer if you meet all of the following conditions:

  • you qualify to claim northern residents deductions (go to Do you qualify for the northern residents deductions?)
  • you are an employee dealing at arm's length with your employer
  • you must have included in your income (in the same year you have the travel expenses) the taxable travel benefits that you received from your employment in a prescribed zone

If you take a trip that begins and ends in one year and you are reimbursed the following year, you cannot claim the deduction for travel benefits for that trip.

You can claim a deduction for travel benefits if you leave on a trip in one year and return the next year. For example, you may leave on a trip in December and come back in January. If you receive non-refundable tickets or travel vouchers, the taxable travel benefit should be included in your T4 slip or T4A slip for the year the trip begins.

Taxable travel benefits include:

  • travel assistance provided by your employer such as airline tickets or a trip on the company owned airplane
  • a travel allowance or a lump-sum payment you received from your employer for travel expenses you incurred

Any travel expenses, excluding those for employment purposes, which are paid for by your employer, are generally considered taxable benefits.

Complete the charts in Step 3 of Form T2222, Northern Residents Deductions to list the names and addresses of all individuals who lived in your residence during the period(s) indicated in Step 1 for the tax year and to calculate the deduction for travel benefits.

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