Line 25500 - Can you claim the travel deduction?
Note: Line 25500 was line 255 before tax year 2019.
You can use the value of taxable travel benefits provided by your employer in the calculation in Step 3 if you meet both of the following conditions:
- you are an employee dealing at arm's length with your employer
- you had to include 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.
However, you can claim a travel deduction 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, such as airline tickets or a trip on a company-owned airplane
- a travel allowance or a lump-sum payment you received from your employer for travel expenses you incurred
Payments from your employer for travel that was not for employment purposes are generally considered taxable benefits. Box 32 of your T4 slip or box 028 of your T4A slip shows the taxable travel benefits you received in the year. This includes the benefits received specifically for medical travel, which are shown in box 33 of your T4 slip or box 116 of your T4A slip. You can use the benefit for medical travel in the calculation in Step 3, Chart B – column 3 only if the medical services were for you or an eligible family member and were not available where you lived.
If you received a benefit that was not for any particular trip, you have to split it reasonable between the trips you are claiming.
Complete Chart A in Step 3 of Form T2222, Northern Residents Deductions to identify the individuals (under proposed changes, you and any eligible family members) who lived with you during the period(s) indicated in Step 1 and to show how you allocated each individual's $1,200 standard amount (if applicable). Complete Chart B to calculate your travel deduction.
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