T4 slip - Box 32 - Travel in a prescribed zoneThe amount displayed in Box 32 of the T4 represents a taxable benefit for one or more trips in a prescribed zone. This amount is already included in the amount in Box 14 of the T4.
This amount is a benefit for travel you have made, either for family or medical reasons, and must be entered on the page of "T2222 - Northern residents deduction".
If you received a benefit that was not for any particular trip, you have to split it reasonably between the trips you are claiming.
We suggest you consult the following link:
For the CRA:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/segments/northern-residents.html
For Revenu Québec:
https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/tp-350.1-v/
To access page "T2222 - Northern residents deduction", follow the procedure below:
1. On the left-side menu of the " Interview " tab, select "Other deductions and credits".
2. On the screen to your right, click the plus sign "+" icon to the right of the line "Federal line 255 - T2222 - Northern residents deduction".
3. On the new page generated, enter the information for the "Residency deduction", then go to the "Northern travel expenses" section and enter the relevant information.
4. On the "Employee benefits with respect to northern travel" line, enter the amount from box 32 of T4 slip or the reasonable portion if this amount is for multiple trips.
5. Subsequently, enter other information relevant to your trip. Please note that according to CRA rules, the maximum deduction you can claim for each eligible trip is the lowest of the following three amounts: "The taxable travel benefits you received", "the total travel expenses paid for the trip" or "the cost of the lowest return airfare available at the time of the trip".
However, if an amount is shown in Box 33 of T4, it is for travel for medical care and the portion of the amount in Box 33 is included in the amount in Box 32 of T4 slip.
ID: 20211029145357CA.xml
Webpage: KPA390-20211029145357CA.htm