Line 25500 - Do you qualify for the northern residents deductions?
Note: Line 25500 was line 255 before tax year 2019.
You qualify if you have lived on a permanent basis, in a prescribed northern zone (Zone A) or a prescribed intermediate zone (Zone B) for a continuous period of at least 6 consecutive months. This period can begin or end in the tax year specified in Step 1 of Form T2222, Northern Residents Deductions.
To determine if you lived in the prescribed zone on a permanent basis, the CRA considers the number of your absences from the prescribed zone and the purpose and length of your absences.
Your period of residency is not affected if you moved from one place in a prescribed zone directly to another place in a prescribed zone.
Absences from a prescribed zone - If you lived in a prescribed zone on a permanent basis, absences from a prescribed zone do not usually affect your period of residency.
If you lived in a prescribed zone for work-related reasons (while your principal place of residence was not in a prescribed zone), you may qualify for the deduction. For more information about special work sites, go to Special work site.
Deceased individuals - A person who died in the year qualifies if they lived in a prescribed zone for 6 months or more before the date of death.
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