Northern residents deduction (T2222) |
Use NorthernDeduct to claim the northern residents deductions.
DT Max will generate the T2222 and TP-350.1 (for Quebec tax purposes) for the northern residents deductions claim. The deduction is made up of two deductions: - a residency deduction for having lived in a prescribed zone; and
- a deduction for travel benefits the taxpayer received from employment in a prescribed zone that was included in the income.
To qualify for northern residents deductions, the taxpayer must have lived, on a permanent basis, in a prescribed northern or intermediate zone for a continuous period of at least six consecutive months. This period can begin or end in the current year.
The deduction for travel may only be claimed by an employee, not related to the employer, who received taxable travel benefits while employed in a designated area (as per the T4 slip).
Consult the northern residents deductions guide for more information.
The following options are applicable for the keyword NorthernDeduct.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 25500 - Northern residents deductions (T2222)
For northern residents, select the prescribed northern zone (Zone A) or prescribed intermediate zone (Zone B) were the taxpayer lived for a continuous period of at least six consecutive months. This period can begin or end in the tax year.
The following options are applicable for the keyword Residence.nr.
Zone A - Resident of Northern Zones
Zone A . Prescribed Northern Zones
Place names followed by numbers are Indian reserves.
YUKON, NUNAVUT, AND THE NORTHWEST TERRITORIES: All places in the Yukon, Nunavut, and the Northwest Territories are located in a prescribed northern zone.
BRITISH COLUMBIA: Andy Bailey Recreation Area Atlin Atlin Park Atlin Recreation Area Bear Camp Ben-My-Chree Bennett Boulder City Boya Lake Park Callison Ranch Cariboo Meadows Cassiar (Troutline Creek) Centreville Coal River Days Ranch Dease Lake Defot Eddontenajon Ekwan Elleh Engineer Fireside Fontas Fort Nelson Fraser (White Pass) Gleam Glenora Good Hope Lake Gutah Hyland Post Hyland Ranch Hyland River Park Iskut Jacksons Kahntah Kledo Creek Park Klua Laketon Liard River Liard River Hotsprings Park Lindeman Log Cabin Lower Post Magnum Mine Maxhamish Lake Park McDame Meadows Mosquito Flats Mount Edziza Park Mount Edziza Recreation Area Muncho Lake Muncho Lake Park Muskwa Nelson Forks New Polaris Mine Niteal Old Fort Nelson Pavey Pennington Pleasant Camp Porter Landing
Prophet River Prophet River Recreation Area Rainy Hollow Rupert Saloon Scotia Bay Sheslay Sikanni (railway siding) Skooks Landing Smith River Smith River Military Reserve Snake River Steamboat Stikine River Recreation Area Stone Mountain Park Surprise Tahltan Taku Taku River Tamarack Tarahne Park Telegraph Creek Tetsa River Park Toad River Trutch Tulsequah White Pass
Reserves: Atlin-Teslin Indian Cemetery 4 Blue River 1 Classy Creek 8 Dease Lake 9 Dease River 2 Dease River 3 Five Mile Point 3 Fontas 1 Fort Nelson 2 Hiusta's Meadow 2 Horse Ranch Pass 4 Jennings River 8 Kahntah 3 Kluachon Lake 1 Liard River 3 McDames Creek 2 McDonald Lake 1 Mosquito Creek 5 Muddy River 1 One Mile Point 1 Prophet River 4 Salmon Creek 3 Silver Salmon Lake 5 Snake 5 Stikine River 7 Summit Lake Mile 392 Tahltan 1 Tahltan 10 Tahltan Forks 5 Taku 6 Tatcho Creek 11 Telegraph Creek 6 Telegraph Creek 6A Teslin Lake 7 Teslin Lake 9 Upper Tahltan 4 Weissener Lake 3
ALBERTA (*location is in Wood Buffalo National Park) Adams Landing Angus Tower * Assumption Berdinskies Big Slough Boyer Boyer Settlement Buffalo Head Prairie Carcajou Carlson Landing Chateh Cherry Mountain * Davidson Lake * Embarras (Athabasca River) Embarras Portage Fifth Meridian Fitzgerald (Slave River) Footner Lake Forestry West Zama (airfield) Fort Chipewyan Fort Smith Settlement Fort Vermilion Fox Lake Garden Creek Garden River (Pakwanutik River) Habay Hay Camp High Level High Rock * Hutch Lake Indian Cabins Jackfish Jackfish River John D'Or Prairie Keg River Kemp River Kenny Woods La Crête Lambert Creek Tower Little Fishery Little Red River Lutose Margaret Lake Meander River Meander River Station Metis North Vermilion Settlement Old Fort Paddle Prairie Paddle Prairie M
etis Settlement Parsons Lake * Peace Point Pine Lake * Point Brule Quatre Fourches Rainbow Imperial (airfield) Rainbow Lake Rocky Lane Slavey Creek Steen River Sweetgrass Landing Vermilion Chutes Wadlin Tower Warden Station * Wentzel Lake Zama Lake
Reserves: Amber River 211 Beaver Ranch 163 Bistcho Lake 213 Boyer 164 Bushe River 207 Child Lake 164A Chipewyan 201 Chipewyan 201A Chipewyan 201B Chipewyan 201C Chipewyan 201D Chipewyan 201E Chipewyan 201F Chipewyan 201G Fox Lake 162 Hay Lake 209 Jackfish Point 214 John D'Or Prairie 215 Tall Cree 173 Tall Cree 173A Upper Hay River 212 Zama Lake 210
SASKATCHEWAN Beaver Lake Black Lake Bushell Camsell Portage Cluff Lake Collins Bay Eldorado Fond du Lac Goldfields Gunnar Lorado Points North Landing (north of Wollaston Lake) Stony Rapids Uranium City Waterloo Lake Wollaston Lake
Reserves: Chicken 224 Chicken 225 Chicken 226 Fond du Lac 227 Fond du Lac 228 Fond du Lac 229 Fond du Lac 231 Fond du Lac 232 Fond du Lac 233 Lac la Hache 220
MANITOBA Amery Back Belcher Bird Brochet Burge Lake Provincial Recreation Park Bylot Charlebois Chesnaye Churchill Cromarty Digges Drybrough Duck Lake Post Fort Churchill Fort Hall Fox Mine Garden Hill Gillam Gods Lake Gods Lake Narrows Gods River Herchmer Herriot Island Lake Jacam Johnsonkank Kakapawanis Kapaneewekamik Place Kapuskaypachik Kellett Kettle (generating station) Kettle Rapids Kitchiokonim Place Kitchisakik Kosapachekaywinasinne Kosapechekanesik Lac Brochet Lamprey Lawledge Le Pensie Leaf Rapids Limestone (railway siding) Long Spruce Long Spruce (generating station) Luke Lynn Lake Matawak Mathias Columb (Granville Lake) M'Clintock McVeigh Mistuhekasookun Nonsuch North Knife Lake North Rive
r Nunalla O'Day Omineeseenowenik Oxford House Piponshewanik Port Nelson Port Churchill Red Sucker Lake Ruttan Mine St. Theresa Point Sawbill Shamattawa Silcox South Indian Lake South Knife Lake Starnes Sundance Tadoule Lake Thibaudeau Tidal Waasagomach Weesakachak Weir River Willbeach Wivenhoe York Factory Zed Lake Provincial Recreation Park
Reserves: Brochet 197 Fox Lake 1 Fox Lake (Bird) 2 Gods Lake 23 Island Lake 22 Island Lake 22A Lac Brochet 197A Oxford House 24 Red Sucker Lake 1976 Shamattawa 1
ONTARIO: Angling Lake Attawapiskat Bearskin Lake Big Beaver House Big Lake (south of Winisk) Big Trout Lake Cape Henrietta-Maria Wilderness Area Deer Lake (Northern Ontario) Fort Albany Fort Hope Fort Hope, Eabamet P.O. Fort Severn Galeton Ghost River (west of Moosonee) Kasabonika Kasabonika Lake Kashechewan Kingfisher Lake Lake River Lansdowne House Lingman Lake Moose Factory Moosonee Muskrat Dam Lake North Spirit Lake Ogoki Old Fort Albany Wilderness Area Opasquia Opasquia Provincial Park Peawanuck (north of Webequie) Polar Bear Provincial Park Ponask Sachigo Lake Sandy Lake Sandy Lake, Favourable Lake P.O. Summer Beaver Sutton Lake Gorge Wilderness Area Tidewater Provincial Park Wawakapewin (Long Dog Lake) Weagamow Lake Webequie Winisk Winisk River Provincial Park Wunnummin Lake
Reserves: Attawapiskat 91 Attawapiskat 91A Bearskin Lake (reserve) Big Trout Lake (reserve) Factory Island 1 Fort Albany 67 Fort Hope 64 Fort Severn 89 Kingfisher 1 Marten Falls 65 Moose Factory 68 Sachigo Lake 1 Sachigo Lake 2 Sachigo Lake 3 Sandy Lake 88 Wapekeka 1 Wapekeka 2 Weagamow Lake 87 Winisk 90 Wunnumin 1 Wunnumin 2 Wunnumin Lake 86
QUEBEC: Achiwapaschikisit Aguanish Akulivik Anaukaskayach Askwasimwakwanan Aupaluk Awikwataukach Aylmer Sound Baie-des-Ha!Ha! (North Shore) Baie-des-Loups Baie-des-Moutons Baie-Johan-Beetz Baie-Rouge Blanc-Sablon Bonne-Espérance Border-Beacon Bradore-Bay Brisay Burnt Creek Canatiche Caniapiscau (Duplanter) Cape Hopes Advance Chevery Chico Chiman Uchimaskwaw Chisasibi (Fort-George) Déception Eastmain Eric Etamamiou Factory Point Fermont Fire Lake Forget Fort MacKenzie Gagnon Harrington Harbour Ile-du-Vieux-Fort Ile-Verte, L' (Archipel-du-Vieux-Fort) Inukjuak (Port Harrison) Istuyakamikw Ivujivik Kachimumiskwanuch Kanaaupscow Kangiqsualujjuaq (George River, Port-Nouveau-Québec) Kangiqsujuaq (Maricourt, Wakeham Bay) Kangirsuk (
Bellin, Payne Bay) Kapistauchisitanach Kattiniq Kawawachikamach Kegaska Keyano Killiniq (Port Burwell) Kutawanis Kuujjuaq (Fort Chimo) Kuujjuarapik (Poste-de-la-Baleine) L'Ile-Michon Lac-Dufresne (North Shore) Lac Eon Lac-Salé Laforge La Grande-Deux (LG2) La Grande-Quatre (LG4) La Grande-Trois (LG3) La Grande-Un (LG1) La John La Romaine La Tabatière Les Mélèzes Lourdes-de-Blanc-Sablon Machisatat Matimekosh Middle Bay Mikwasiskwaw Umitukap Aytakunich Mont-Wright Musquaro Mutton Bay Naskapis Natashquan Nemiscau (Nemaska) Nitchequon Old Fort Bay Passe-Gagnon Penney's Room Pischu Amakwayitach Pointe-à-Maurier Pointe-Parent Pointe-Rocheuse Port-Saint-Servan Povungnituk (Puvirnituq) Premio Purtuniq Quaqtaq (Koartak) R
adisson Rivière-Saint-Paul Rochers-du-Cormoran Roggan River Saint-Augustin (North Shore) Sakami Salluit (Sugluk) Salmon Bay Sangumaniq Schefferville Shekatika Spar Mica Stick Point Tasiujaq Tête-à-la-Baleine Umingmaqautik Umiujaq Vieux-Comptoir Vieux-Fort Vieux-Poste Waco Waskaganish (Fort-Rupert, Rupert House) Wawaw Pimi Emichinanuch Wemindji (Nouveau-Comptoir) Whapmagoostui (Poste-de-la-Baleine) Wolf Bay
Reserves: Intowin (reserve) Natashquan 1 Romaine 2
NEWFOUNDLAND AND LABRADOR All places in Labrador, including Belle Isle, are in a prescribed northern zone.
Zone B - Resident of Intermediate Zone
Zone B . Prescribed Intermediate Zones
Place names followed by numbers are Indian reserves.
BRITISH COLUMBIA: All places in the Queen Charlotte Islands are in a prescribed intermediate zone.
Altona Arras Attachie Baldonnel Bear Flat Bear Lake (Cassiar Land District) Beatton Ranch Beryl Prairie Bessborough Bob Quinn Lake Bond Boring Ranch Brady Ranch Briar Ridge Buick Buick (post office) Bulkley House Cecil Lake Charlie Lake Chetwynd Clairmont Clayhurst Crying Girl Prairie Dawson Creek Doe River Dokie Dokie Siding East Pine Falls Farmington Farrell Creek Federal Ranch Fellers Heights Flatrock Fort St. John Fowler Germansen Landing Goodlow Grand Haven Groundbirch Gundy Halfway Lodge Halfway Ranch Hasler Flat Hickethier Ranch Hudson's Hope Hulcross Ingenika Ingenika Mine Iracard Kelly Lake Kilkerran
Kisgegas Kiskatinaw Kuldo Lexau Ranch Lone Prairie Lynx Creek Mackenzie Manson Creek Mason Creek McKearney Ranch McLean Ranch Mesilinka River Meziadin Lake Moberly Lake Monias Montney Murdale North Pine Old Hogem Parkland Peejay Pine Valley Pineview Pink Mountain Pouce Coupe Premier Prespatou Progress Queen Charlotte Islands Reine-Charlotte,(Iles de la) Rolla Rose Prairie Seven Mile Corner Shearer Dale Sikanni Chief Simpson Ranch South Dawson Stewart Stikine Strandberg Creek Sundance Sunrise Valley Sunset Prairie Sweetwater Taylor Teko Tomslake Tremblay Tumbler Ridge Tupper Twidwell Bend
Two Rivers Upper Cutbank Upper Halfway Urquhart Valley View Wabi Wagner Ranch Ware Willow Valley Willowbrook Wonowon (Mile 101) Worth
Reserves: Bear Lake 1A (Upper Driftwood) Bear Lake 1B (Tsaytut Bay) Bear Lake 4 (Fort Connelly) Bear River 3 (Sustut River) Blueberry River 205 Cheztainya Lake 11 Doig River 206 Driftwood River 1 (Kastberg Creek) East Moberly Lake 169 Fort Ware 1 Georgie 17 Halfway River 168 Klewaduska 6 (Cataract) Kotsine 2 (Skutsil) Kshwan 27 Kshwan 27A Kuldoe 1 Mile 62 1 / 2 Moberly Lake 168A Moberly Lake 169 North Tacla Lake 10 (Bates Creek) North Tacla Lake 11A (North End Meadow) North Tacla Lake 12 Police Meadow 2 Scamakounst 19 South Parcel of Beaton River 204 Sucker Lake 2 Tsaytut Island 1C Tsupmeet 5 (Patcha Creek) West Moberly Lake 168A
ALBERTA: Aggie Agnes Lake Albright Algar Amesbury Anzac Arcadia Assineau Atikameg Avenir Bad Heart Ballater Bay Tree Bear Canyon Beaverlodge Behan Belloy Berwyn Bezanson Bison Lake Bitumount Blueberry Mountain Bluesky Bonanza Braeburn Brainard Breynat Bridgeview Brownvale Buffalo Lake Cadotte Lake Calais Calling Lake Calling River Canyon Creek Chard Cheecham Cherry Point Chinook Valley Chipewyan Lake Clairmont Clarkson Valley Clear Hills Clear Prairie Cleardale Codesa Conklin Cowper (airfield) Crooked Creek Culp Culp Station
Deadwood Debolt Decrene Deer Hill Demmitt Devenish Dimsdale Dixonville Donnelly Draper Dreau Driftpile Dunvegan Eaglesham Early Gardens Elmworth Enilda Erin Lodge Eureka River Fairview Falher Faust Fawcett Lake Fitzsimmons Forest View Fort MacKay Fort McMurray Friedenstal Gage Gift Lake Gift Lake Metis Settlement Gilwood Girouxville Glen Leslie Goodfare Goodwin Gordondale Grande Prairie Griffin Creek Grimshaw Grist Lake (airfield) Grouard Grouard Mission Grovedale Guy Halcourt Harmon Valley Hawk Hills Hayfield Hazelmere Heart River
Heart Valley Hermit Lake High Prairie Highland Park Hines Creek Hinton Trail Homestead Hondo Hotchkiss Huallen Hythe Imperial Mills Jean Côté Joussard Judah Kathleen Kenzie Kinosis Kinuso Kleskun Hill Ksituan La Glace Lac Magloire Lake Saskatoon Last Lake Leddy Leicester Leighmore Leismer Lenarthur Lesser Slave Lake Settlement Little Buffalo Loon Lake Loon River Lothrop Lubicon Lake Lymburn Lynton Manir Manning Manning Station Margie Mariana Lake Marie-Reine Marie-Reine Station Marina Marten River McLennan Mildred Lake Mitsue Moose Portage Mount Valley N
ampa New Fish Creek Niobe Normandville North Star Northmark Notikewin Overlea Peace Grove Peace River Peerless Lake Pelican Portage Peoria Philomena Pingle Pipestone Creek Pitlochrie Poplar Hill Poplar Ridge Prairie Echo Prestville Quigley Ranch Red Earth Creek Red Star Reno Rio Grande Roma Roma Junction Roxana Royce Rycroft Salt Prairie Sandy Lake Saulteaux Scotswood Sexsmith Shaver Silver Valley Silverwood Simon Lakes Slave Lake Smith Smithmill Smoky Heights Spirit River Springburn Spurfield St. Isidore Sturgeon Heights Sunset House Sweathouse
Creek Sylvester Tangent Tar Island Teepee Creek Three Creeks Tolstad Triangle Trout Lake Trumpeter (near Beaverlodge, CFS) Twin Lakes Valhalla Valhalla Centre Valleyview Vanrena Wabasca-Desmarais Wagner Wandering River Wanham Warrensville Warrensville Centre Waterhole Watino Weberville Webster Wembley Wesley Creek Whitburn Whitelaw Whitemud Creek Widewater Woking Worsley
Reserves: Assineau River 150F Clear Hills 152C Clearwater 175 Drift Pile River 150 Duncan's 151A Fort McKay 174 Freeman 150B Gregoire Lake 176 Gregoire Lake 176A Gregoire Lake 176B Halcro 150C Horse Lakes 152B House River Indian Cemetery 178 Janvier 194 Jean Baptiste Gambler 183 Namur Lake 174B Namur River 174A Pakashan 150D Sawridge 150G Sawridge 150H Sturgeon Lake 154 Sturgeon Lake 154A Sucker Creek 150A Swan River 150E Utikoomak Lake 155 Utikoomak Lake 155A Utikoomak Lake 155B Wabasca 166 Wabasca 166A Wabasca 166B Wabasca 166C Wabasca 166D William McKenzie 151K
SASKATCHEWAN: Air Ronge Beauval Bélanger (east of La Loche) Brabant (Brabant Lake) Buffalo Narrows Canoe Lake Canoe Narrows Canoe River Cantyre Cole Bay Cree Lake Creighton Cumberland House Denare Beach Deschambault Lake Descharme Lake Dillon Dipper Rapids Flin Flon (Saskatchewan) Fort Black Garson Lake Hall Lake (near Besnard Lake) Ile-à-la-Crosse Island Falls Jan Lake Jans Bay Kinoosao La Loche La Loche West La Ronge Landing McLennan Lake Michel Village Missinipe Molanosa Pakwaw Lake Patuanak Pelican Narrows Pemmican Portage Phantom Beach Pine River Pinehouse Primeau Lake Red Earth St. George's Hill Sakamayack Sandy Bay Sandy Lake Sandy Narrows Shoal Lake Southend
Reindeer Southend, Reindeer Lake Stanley Mission Sturgeon Landing Sucker River The Two Rivers Turnor Lake Wadin Bay Weyakwin
Reserves: Amisk Lake 184 Birch Portage 184A Budd's Point 20D Canoe Lake 165 Canoe Lake 165A Canoe Lake 165B Carrot River 29A Churchill Lake 193A Clearwater River Dene 221 Clearwater River Dene 222 Clearwater River Dene 223 Cumberland 20 Dipper Rapids 192C Elak Dase 192A Four Portages 157C Fox Point 157D Fox Point 157E Grandmother's Bay 219 Ile-à-la-Crosse 192E Kitsakie 156B Knee Lake 192B La Plonge 192 Lac la Ronge 156 Little Hills 158 Little Hills 158A Little Hills 158B Mirond Lake 184E Morin Lake 217 Muskeg River 20C Nemebien River 156C Old Fort 157B Opaskwayak Cree First Nation 27A Pelican Narrows 184B Peter Pond Lake 193 Pine Bluff 20A Pine Bluff 20B Potato River 156A Primeau Lake 192F Red Earth 29 Sandy Narrows 184C Shoal Lake 28A Southend 200 Stanley 157 Stanley 157A Sturgeon Weir 184F Sucker River 156C Turnor Lake 193B Turnor Lake 194 Wapachewunak 192D Woody Lake 184D
MANITOBA: Arnot Athapap Atik Atikameg Lake Bakers Narrows Baldy Berens River Big Black River Big Eddy Settlement Boyd Bridgar Budd Channing Charles Chisel Lake Claw Lake Clearwater Lake Cold Lake Cormorant Cranberry Portage Cross Lake (south of Thompson) Dering Dunlop Dyce Earchman Fay Lake Finger Flin Flon (Manitoba) Flin Flon Junction Freshford Grace Lake Granville Lake Halcrow Heaman Heming Lake Herb Lake Herb Lake Landing Highrock Hockin Hone Ilford Jenpeg Jetait Johnson Kelsey Kelsey (generating station) Kinusisipi Kississing La Pérouse Laurie River Leven
Little Grand Rapids Lyddal Matago Mathias Columb (Pukatawagan) Medard Millwater Moak Lake Moose Lake Munk Negginan Nelson House Norway House Notigi Odhill Opaskwayak Cree First Nation Optic Lake Orok Paint Lake Parlee Paterson Pauingassi Pawistik Payuk Pikwitonei Pipun Pit Siding Ponton Prospector Pukatawagan Rafter Ralls Island Rawebb Roblaytin Root Lake Rossville Ruddock Schist Lake Sherridon Sherritt Junction Simonhouse Sipiwesk Snow Lake Split Lake Stitt Takipy The Pas The Pas Airport Thicket Portage Thompson Thompson Junction
Tremaudan Turnberry Turnbull Tyrrell Umpherville Venables Wabowden Wanless Warren Landing Wekusko Westray Whithorn Wilde York Landing Young Point
Reserves: Berens River 13 Cross Lake 19 Cross Lake 19A Cross Lake 19B Cross Lake 19C Fox Lake West 3 Highrock 199 Little Grand Rapids 14 Moose Lake 31A (near The Pas) Moose Lake 31C Moose Lake 31G Moose Lake 31J Nelson House 170 Nelson House 170A Nelson House 170B Nelson House 170C Norway House 17 Pigeon River 13A Poplar River 16 Rocky Lake 21L Root Lake 231 Salt Channel 21D Split Lake 171 Split Lake 171A Split Lake 171B Stony Point 21 The Pas 21A The Pas 21B The Pas 21C The Pas 21D The Pas 21E The Pas 21F The Pas 21G The Pas 21I The Pas 21J The Pas 21K The Pas 21N The Pas 21P
ONTARIO: Balmertown Bruce Lake Casummit Lake Cat Lake Central Patricia Cochenour Ear Falls Goldpines MacDowell (northeast of Red Lake) Madsen Manitou Falls McKenzie Island Moose River Narrow Lake New Osnaburgh Onakawana Osnaburgh House Pickle Crow Pickle Lake Pikangikum Poplar Hill (north of Kenora) Rat Rapids Red Lake Renison Skibi Lake Slate Falls (north of Sioux Lookout) Snake Falls South Bay (northwest of Sioux Lookout) Spirit Lake Starratt-Olsen Swain Post Uchi Lake
Reserves: Cat Lake 63C Osnaburgh 63A Pikangikum 14
QUEBEC: Anville Arseneault Aurigny (Le Moulin) Baie-du-Poste Baie-du-Renard Baie-Sainte-Claire Bassin Betchouane Boisville Brouillan Cap-aux-Meules Cap-de-Rabast Cap-Vert (Iles-de-la-Madeleine) Chapais Chemin-des-Buttes Chibougamau Comtois (township) Daubree (township) Desmaraisville Ducharme Dune-du-Sud Étang-des-Caps Étang-du-Nord Fatima Gand (township) Grand-Ruisseau Grande-Entrée Gros-Cap (Iles-de-la-Madeleine) Grosse-Ile (Iles-de-la-Madeleine) Havre-Aubert Havre-aux-Maisons Havre-Saint-Pierre Heath Point Ile-d'Entrée Ile Brion Joutel Kaawiipuuskasich L'Anse-à-la-Cabane L'Anse-aux-Fraises L'Étang-du-Nord L'Ile-d'Entrée L'Immaculée-Conception (Iles-de-la-Madeleine) La Martinique La Vernière Lac-Allard Lac-Bachelor Lac-Cameron (near hibougamau) Lac David (Scott ownship) Le Corps-Mort
Le Martinet (La Baie) Le Pré Lebel-sur-Quévillon Les Caps Les Sillons Leslie Longue-Pointe Magpie Matagami Millerand Mingan Miquelon Mistassini (north of Chibougamau) Morris Old-Harry Oujé-Bougoumou Petite-Baie Pointe-aux-Loups Pointe-Basse Pointe-Carleton Pointe-de-l'Ouest Port-Menier Portage-du-Cap Queylus (township) Rivière-à-la-Chaloupe Rivière-au-Tonnerre Rivière-aux-Graines Rivière-Boisvert Rivière-Chalifour Rivière-de-la-Chaloupe Rivière-Saint-Jean Rocher aux Oiseaux (lighthouse) Scott (township) Sheldrake Soissons (township) Table Head Tika Trois-Ruisseaux Vigneau Waswanipi
NOVA SCOTIA: Sable Island
Zone B - Intermediate Zone (Fed.) / Northern Zones (Que.)
Zone B - Intermediate Zone (Fed.) / Northern Zones (Que.)
Prior to Quebec's budget on March 28, 2017, Quebec's tax regulations provided for northern and intermediate zones are those prescribed by section 7303.1 of the Income Tax Regulations of the income tax act.
As of the 2017 taxation year, Quebec's tax regulations will be amended so that all the locations in the Iles-de-la-Madeleine are recognized as a northern zone rather than an intermediate zone for the purposes of the Quebec deduction.
For the purposes of the federal deduction, all places in the Iles-de-la-Madeleine are considered intermediate zones.
Enter the name of the street of the northern resident.
Enter the name of the city of the northern resident.
Indicate the province of the northern resident. It will appear on the T2222 and TP-350.1 (when the province is Quebec).
Use this keyword to enter the postal code of northern residence (T2222).
Enter the other resident's first and last name. This entry is required for each family member living in residency with the taxpayer. The keyword will repeat as many time as you need in order to enter every person living in the same dwelling. Do the same for the third and fourth person.
The name(s) will appear on the TP-350.1 (Quebec).
Enter the beginning and ending dates the taxpayer lived at the place of residence. Start with the beginning date.
Although the beginning date or ending date may not coincide with the current tax year, they will help determine the 6-month residency requirement. The northern residency deduction, however, will be based on the number of days of residency in the current taxation year. If not entered, DT Max will determine the residency period to be "0" days, and no deduction will be claimed.
Basic residency amount You can claim the basic amount for the number of days in the year that the taxpayer lived in a prescribed zone.
Additional residency amount You can claim the additional amount for those days you used to calculate the basic amount if the taxpayer maintained and lived in a dwelling in the prescribed zone during that time and the taxpayer is the only person claiming the basic amount for living in that same dwelling for that period.
Note: If only one person in a household claims the basic residency amount for a particular period and dwelling, that person can also claim the additional residency amount. To claim the deduction that most benefits your household, you should consider the taxable income of all the members of the household when deciding which one will claim the residency deduction.
A dwelling means a self-contained domestic establishment. Generally, this is a complete and separate living unit with a kitchen, bathroom, sleeping facilities, and its own private access. It includes a house, apartment, mobile home, or other similar place of residence in which a person usually sleeps and eats. It does not include a bunkhouse, dormitory, hotel room, or room in a boarding house.
The government consider the taxpayer to have maintained and lived in a dwelling, even if the employer let the taxpayer live there rent-free and paid all the utility, maintenance, and other costs related to the dwelling. Each person living in the dwelling can claim the basic residency amount as a deduction on their return. However, if more than one person claims the basic residency amount for a particular period and dwelling, no one in that household can claim the additional residency amount for that period and dwelling.
The following options are applicable for the keyword Date.nr.
Residency - basic amount, start
Residency - basic amount, end
Residency - additional amount, start
Residency - additional amount, end
Use DaysClaimOV to override the number of days of residency in a northern zone or area as determined by DT Max. Use [Alt-J] to enter different values for other jurisdictions.
Use Add-DaysOV to override the number of days of residency in a northern area for the additional residency amount determined by DT Max. Use [Alt-J] to enter different values for other jurisdictions.
Enter the non taxable amount for board received from employer per the T4 slip. DT Max will not compare the amount of this entry with the amount entered in the T4 group.
The following options are applicable for the keyword NonTaxBoard.
Zone A - Resident of Northern Zones
Zone A . Prescribed Northern Zones
Place names followed by numbers are Indian reserves.
YUKON, NUNAVUT, AND THE NORTHWEST TERRITORIES: All places in the Yukon, Nunavut, and the Northwest Territories are located in a prescribed northern zone.
BRITISH COLUMBIA: Andy Bailey Recreation Area Atlin Atlin Park Atlin Recreation Area Bear Camp Ben-My-Chree Bennett Boulder City Boya Lake Park Callison Ranch Cariboo Meadows Cassiar (Troutline Creek) Centreville Coal River Days Ranch Dease Lake Defot Eddontenajon Ekwan Elleh Engineer Fireside Fontas Fort Nelson Fraser (White Pass) Gleam Glenora Good Hope Lake Gutah Hyland Post Hyland Ranch Hyland River Park Iskut Jacksons Kahntah Kledo Creek Park Klua Laketon Liard River Liard River Hotsprings Park Lindeman Log Cabin Lower Post Magnum Mine Maxhamish Lake Park McDame Meadows Mosquito Flats Mount Edziza Park Mount Edziza Recreation Area Muncho Lake Muncho Lake Park Muskwa Nelson Forks New Polaris Mine Niteal Old Fort Nelson Pavey Pennington Pleasant Camp Porter Landing
Prophet River Prophet River Recreation Area Rainy Hollow Rupert Saloon Scotia Bay Sheslay Sikanni (railway siding) Skooks Landing Smith River Smith River Military Reserve Snake River Steamboat Stikine River Recreation Area Stone Mountain Park Surprise Tahltan Taku Taku River Tamarack Tarahne Park Telegraph Creek Tetsa River Park Toad River Trutch Tulsequah White Pass
Reserves: Atlin-Teslin Indian Cemetery 4 Blue River 1 Classy Creek 8 Dease Lake 9 Dease River 2 Dease River 3 Five Mile Point 3 Fontas 1 Fort Nelson 2 Hiusta's Meadow 2 Horse Ranch Pass 4 Jennings River 8 Kahntah 3 Kluachon Lake 1 Liard River 3 McDames Creek 2 McDonald Lake 1 Mosquito Creek 5 Muddy River 1 One Mile Point 1 Prophet River 4 Salmon Creek 3 Silver Salmon Lake 5 Snake 5 Stikine River 7 Summit Lake Mile 392 Tahltan 1 Tahltan 10 Tahltan Forks 5 Taku 6 Tatcho Creek 11 Telegraph Creek 6 Telegraph Creek 6A Teslin Lake 7 Teslin Lake 9 Upper Tahltan 4 Weissener Lake 3
ALBERTA (*location is in Wood Buffalo National Park) Adams Landing Angus Tower * Assumption Berdinskies Big Slough Boyer Boyer Settlement Buffalo Head Prairie Carcajou Carlson Landing Chateh Cherry Mountain * Davidson Lake * Embarras (Athabasca River) Embarras Portage Fifth Meridian Fitzgerald (Slave River) Footner Lake Forestry West Zama (airfield) Fort Chipewyan Fort Smith Settlement Fort Vermilion Fox Lake Garden Creek Garden River (Pakwanutik River) Habay Hay Camp High Level High Rock * Hutch Lake Indian Cabins Jackfish Jackfish River John D'Or Prairie Keg River Kemp River Kenny Woods La Crête Lambert Creek Tower Little Fishery Little Red River Lutose Margaret Lake Meander River Meander River Station Metis North Vermilion Settlement Old Fort Paddle Prairie Paddle Prairie M
etis Settlement Parsons Lake * Peace Point Pine Lake * Point Brule Quatre Fourches Rainbow Imperial (airfield) Rainbow Lake Rocky Lane Slavey Creek Steen River Sweetgrass Landing Vermilion Chutes Wadlin Tower Warden Station * Wentzel Lake Zama Lake
Reserves: Amber River 211 Beaver Ranch 163 Bistcho Lake 213 Boyer 164 Bushe River 207 Child Lake 164A Chipewyan 201 Chipewyan 201A Chipewyan 201B Chipewyan 201C Chipewyan 201D Chipewyan 201E Chipewyan 201F Chipewyan 201G Fox Lake 162 Hay Lake 209 Jackfish Point 214 John D'Or Prairie 215 Tall Cree 173 Tall Cree 173A Upper Hay River 212 Zama Lake 210
SASKATCHEWAN Beaver Lake Black Lake Bushell Camsell Portage Cluff Lake Collins Bay Eldorado Fond du Lac Goldfields Gunnar Lorado Points North Landing (north of Wollaston Lake) Stony Rapids Uranium City Waterloo Lake Wollaston Lake
Reserves: Chicken 224 Chicken 225 Chicken 226 Fond du Lac 227 Fond du Lac 228 Fond du Lac 229 Fond du Lac 231 Fond du Lac 232 Fond du Lac 233 Lac la Hache 220
MANITOBA Amery Back Belcher Bird Brochet Burge Lake Provincial Recreation Park Bylot Charlebois Chesnaye Churchill Cromarty Digges Drybrough Duck Lake Post Fort Churchill Fort Hall Fox Mine Garden Hill Gillam Gods Lake Gods Lake Narrows Gods River Herchmer Herriot Island Lake Jacam Johnsonkank Kakapawanis Kapaneewekamik Place Kapuskaypachik Kellett Kettle (generating station) Kettle Rapids Kitchiokonim Place Kitchisakik Kosapachekaywinasinne Kosapechekanesik Lac Brochet Lamprey Lawledge Le Pensie Leaf Rapids Limestone (railway siding) Long Spruce Long Spruce (generating station) Luke Lynn Lake Matawak Mathias Columb (Granville Lake) M'Clintock McVeigh Mistuhekasookun Nonsuch North Knife Lake North Rive
r Nunalla O'Day Omineeseenowenik Oxford House Piponshewanik Port Nelson Port Churchill Red Sucker Lake Ruttan Mine St. Theresa Point Sawbill Shamattawa Silcox South Indian Lake South Knife Lake Starnes Sundance Tadoule Lake Thibaudeau Tidal Waasagomach Weesakachak Weir River Willbeach Wivenhoe York Factory Zed Lake Provincial Recreation Park
Reserves: Brochet 197 Fox Lake 1 Fox Lake (Bird) 2 Gods Lake 23 Island Lake 22 Island Lake 22A Lac Brochet 197A Oxford House 24 Red Sucker Lake 1976 Shamattawa 1
ONTARIO: Angling Lake Attawapiskat Bearskin Lake Big Beaver House Big Lake (south of Winisk) Big Trout Lake Cape Henrietta-Maria Wilderness Area Deer Lake (Northern Ontario) Fort Albany Fort Hope Fort Hope, Eabamet P.O. Fort Severn Galeton Ghost River (west of Moosonee) Kasabonika Kasabonika Lake Kashechewan Kingfisher Lake Lake River Lansdowne House Lingman Lake Moose Factory Moosonee Muskrat Dam Lake North Spirit Lake Ogoki Old Fort Albany Wilderness Area Opasquia Opasquia Provincial Park Peawanuck (north of Webequie) Polar Bear Provincial Park Ponask Sachigo Lake Sandy Lake Sandy Lake, Favourable Lake P.O. Summer Beaver Sutton Lake Gorge Wilderness Area Tidewater Provincial Park Wawakapewin (Long Dog Lake) Weagamow Lake Webequie Winisk Winisk River Provincial Park Wunnummin Lake
Reserves: Attawapiskat 91 Attawapiskat 91A Bearskin Lake (reserve) Big Trout Lake (reserve) Factory Island 1 Fort Albany 67 Fort Hope 64 Fort Severn 89 Kingfisher 1 Marten Falls 65 Moose Factory 68 Sachigo Lake 1 Sachigo Lake 2 Sachigo Lake 3 Sandy Lake 88 Wapekeka 1 Wapekeka 2 Weagamow Lake 87 Winisk 90 Wunnumin 1 Wunnumin 2 Wunnumin Lake 86
QUEBEC: Achiwapaschikisit Aguanish Akulivik Anaukaskayach Askwasimwakwanan Aupaluk Awikwataukach Aylmer Sound Baie-des-Ha!Ha! (North Shore) Baie-des-Loups Baie-des-Moutons Baie-Johan-Beetz Baie-Rouge Blanc-Sablon Bonne-Espérance Border-Beacon Bradore-Bay Brisay Burnt Creek Canatiche Caniapiscau (Duplanter) Cape Hopes Advance Chevery Chico Chiman Uchimaskwaw Chisasibi (Fort-George) Déception Eastmain Eric Etamamiou Factory Point Fermont Fire Lake Forget Fort MacKenzie Gagnon Harrington Harbour Ile-du-Vieux-Fort Ile-Verte, L' (Archipel-du-Vieux-Fort) Inukjuak (Port Harrison) Istuyakamikw Ivujivik Kachimumiskwanuch Kanaaupscow Kangiqsualujjuaq (George River, Port-Nouveau-Québec) Kangiqsujuaq (Maricourt, Wakeham Bay) Kangirsuk (
Bellin, Payne Bay) Kapistauchisitanach Kattiniq Kawawachikamach Kegaska Keyano Killiniq (Port Burwell) Kutawanis Kuujjuaq (Fort Chimo) Kuujjuarapik (Poste-de-la-Baleine) L'Ile-Michon Lac-Dufresne (North Shore) Lac Eon Lac-Salé Laforge La Grande-Deux (LG2) La Grande-Quatre (LG4) La Grande-Trois (LG3) La Grande-Un (LG1) La John La Romaine La Tabatière Les Mélèzes Lourdes-de-Blanc-Sablon Machisatat Matimekosh Middle Bay Mikwasiskwaw Umitukap Aytakunich Mont-Wright Musquaro Mutton Bay Naskapis Natashquan Nemiscau (Nemaska) Nitchequon Old Fort Bay Passe-Gagnon Penney's Room Pischu Amakwayitach Pointe-à-Maurier Pointe-Parent Pointe-Rocheuse Port-Saint-Servan Povungnituk (Puvirnituq) Premio Purtuniq Quaqtaq (Koartak) R
adisson Rivière-Saint-Paul Rochers-du-Cormoran Roggan River Saint-Augustin (North Shore) Sakami Salluit (Sugluk) Salmon Bay Sangumaniq Schefferville Shekatika Spar Mica Stick Point Tasiujaq Tête-à-la-Baleine Umingmaqautik Umiujaq Vieux-Comptoir Vieux-Fort Vieux-Poste Waco Waskaganish (Fort-Rupert, Rupert House) Wawaw Pimi Emichinanuch Wemindji (Nouveau-Comptoir) Whapmagoostui (Poste-de-la-Baleine) Wolf Bay
Reserves: Intowin (reserve) Natashquan 1 Romaine 2
NEWFOUNDLAND AND LABRADOR All places in Labrador, including Belle Isle, are in a prescribed northern zone.
Zone B - Resident of Intermediate Zone
Zone B . Prescribed Intermediate Zones
Place names followed by numbers are Indian reserves.
BRITISH COLUMBIA: All places in the Queen Charlotte Islands are in a prescribed intermediate zone.
Altona Arras Attachie Baldonnel Bear Flat Bear Lake (Cassiar Land District) Beatton Ranch Beryl Prairie Bessborough Bob Quinn Lake Bond Boring Ranch Brady Ranch Briar Ridge Buick Buick (post office) Bulkley House Cecil Lake Charlie Lake Chetwynd Clairmont Clayhurst Crying Girl Prairie Dawson Creek Doe River Dokie Dokie Siding East Pine Falls Farmington Farrell Creek Federal Ranch Fellers Heights Flatrock Fort St. John Fowler Germansen Landing Goodlow Grand Haven Groundbirch Gundy Halfway Lodge Halfway Ranch Hasler Flat Hickethier Ranch Hudson's Hope Hulcross Ingenika Ingenika Mine Iracard Kelly Lake Kilkerran
Kisgegas Kiskatinaw Kuldo Lexau Ranch Lone Prairie Lynx Creek Mackenzie Manson Creek Mason Creek McKearney Ranch McLean Ranch Mesilinka River Meziadin Lake Moberly Lake Monias Montney Murdale North Pine Old Hogem Parkland Peejay Pine Valley Pineview Pink Mountain Pouce Coupe Premier Prespatou Progress Queen Charlotte Islands Reine-Charlotte,(Iles de la) Rolla Rose Prairie Seven Mile Corner Shearer Dale Sikanni Chief Simpson Ranch South Dawson Stewart Stikine Strandberg Creek Sundance Sunrise Valley Sunset Prairie Sweetwater Taylor Teko Tomslake Tremblay Tumbler Ridge Tupper Twidwell Bend
Two Rivers Upper Cutbank Upper Halfway Urquhart Valley View Wabi Wagner Ranch Ware Willow Valley Willowbrook Wonowon (Mile 101) Worth
Reserves: Bear Lake 1A (Upper Driftwood) Bear Lake 1B (Tsaytut Bay) Bear Lake 4 (Fort Connelly) Bear River 3 (Sustut River) Blueberry River 205 Cheztainya Lake 11 Doig River 206 Driftwood River 1 (Kastberg Creek) East Moberly Lake 169 Fort Ware 1 Georgie 17 Halfway River 168 Klewaduska 6 (Cataract) Kotsine 2 (Skutsil) Kshwan 27 Kshwan 27A Kuldoe 1 Mile 62 1 / 2 Moberly Lake 168A Moberly Lake 169 North Tacla Lake 10 (Bates Creek) North Tacla Lake 11A (North End Meadow) North Tacla Lake 12 Police Meadow 2 Scamakounst 19 South Parcel of Beaton River 204 Sucker Lake 2 Tsaytut Island 1C Tsupmeet 5 (Patcha Creek) West Moberly Lake 168A
ALBERTA: Aggie Agnes Lake Albright Algar Amesbury Anzac Arcadia Assineau Atikameg Avenir Bad Heart Ballater Bay Tree Bear Canyon Beaverlodge Behan Belloy Berwyn Bezanson Bison Lake Bitumount Blueberry Mountain Bluesky Bonanza Braeburn Brainard Breynat Bridgeview Brownvale Buffalo Lake Cadotte Lake Calais Calling Lake Calling River Canyon Creek Chard Cheecham Cherry Point Chinook Valley Chipewyan Lake Clairmont Clarkson Valley Clear Hills Clear Prairie Cleardale Codesa Conklin Cowper (airfield) Crooked Creek Culp Culp Station
Deadwood Debolt Decrene Deer Hill Demmitt Devenish Dimsdale Dixonville Donnelly Draper Dreau Driftpile Dunvegan Eaglesham Early Gardens Elmworth Enilda Erin Lodge Eureka River Fairview Falher Faust Fawcett Lake Fitzsimmons Forest View Fort MacKay Fort McMurray Friedenstal Gage Gift Lake Gift Lake Metis Settlement Gilwood Girouxville Glen Leslie Goodfare Goodwin Gordondale Grande Prairie Griffin Creek Grimshaw Grist Lake (airfield) Grouard Grouard Mission Grovedale Guy Halcourt Harmon Valley Hawk Hills Hayfield Hazelmere Heart River
Heart Valley Hermit Lake High Prairie Highland Park Hines Creek Hinton Trail Homestead Hondo Hotchkiss Huallen Hythe Imperial Mills Jean Côté Joussard Judah Kathleen Kenzie Kinosis Kinuso Kleskun Hill Ksituan La Glace Lac Magloire Lake Saskatoon Last Lake Leddy Leicester Leighmore Leismer Lenarthur Lesser Slave Lake Settlement Little Buffalo Loon Lake Loon River Lothrop Lubicon Lake Lymburn Lynton Manir Manning Manning Station Margie Mariana Lake Marie-Reine Marie-Reine Station Marina Marten River McLennan Mildred Lake Mitsue Moose Portage Mount Valley N
ampa New Fish Creek Niobe Normandville North Star Northmark Notikewin Overlea Peace Grove Peace River Peerless Lake Pelican Portage Peoria Philomena Pingle Pipestone Creek Pitlochrie Poplar Hill Poplar Ridge Prairie Echo Prestville Quigley Ranch Red Earth Creek Red Star Reno Rio Grande Roma Roma Junction Roxana Royce Rycroft Salt Prairie Sandy Lake Saulteaux Scotswood Sexsmith Shaver Silver Valley Silverwood Simon Lakes Slave Lake Smith Smithmill Smoky Heights Spirit River Springburn Spurfield St. Isidore Sturgeon Heights Sunset House Sweathouse
Creek Sylvester Tangent Tar Island Teepee Creek Three Creeks Tolstad Triangle Trout Lake Trumpeter (near Beaverlodge, CFS) Twin Lakes Valhalla Valhalla Centre Valleyview Vanrena Wabasca-Desmarais Wagner Wandering River Wanham Warrensville Warrensville Centre Waterhole Watino Weberville Webster Wembley Wesley Creek Whitburn Whitelaw Whitemud Creek Widewater Woking Worsley
Reserves: Assineau River 150F Clear Hills 152C Clearwater 175 Drift Pile River 150 Duncan's 151A Fort McKay 174 Freeman 150B Gregoire Lake 176 Gregoire Lake 176A Gregoire Lake 176B Halcro 150C Horse Lakes 152B House River Indian Cemetery 178 Janvier 194 Jean Baptiste Gambler 183 Namur Lake 174B Namur River 174A Pakashan 150D Sawridge 150G Sawridge 150H Sturgeon Lake 154 Sturgeon Lake 154A Sucker Creek 150A Swan River 150E Utikoomak Lake 155 Utikoomak Lake 155A Utikoomak Lake 155B Wabasca 166 Wabasca 166A Wabasca 166B Wabasca 166C Wabasca 166D William McKenzie 151K
SASKATCHEWAN: Air Ronge Beauval Bélanger (east of La Loche) Brabant (Brabant Lake) Buffalo Narrows Canoe Lake Canoe Narrows Canoe River Cantyre Cole Bay Cree Lake Creighton Cumberland House Denare Beach Deschambault Lake Descharme Lake Dillon Dipper Rapids Flin Flon (Saskatchewan) Fort Black Garson Lake Hall Lake (near Besnard Lake) Ile-à-la-Crosse Island Falls Jan Lake Jans Bay Kinoosao La Loche La Loche West La Ronge Landing McLennan Lake Michel Village Missinipe Molanosa Pakwaw Lake Patuanak Pelican Narrows Pemmican Portage Phantom Beach Pine River Pinehouse Primeau Lake Red Earth St. George's Hill Sakamayack Sandy Bay Sandy Lake Sandy Narrows Shoal Lake Southend
Reindeer Southend, Reindeer Lake Stanley Mission Sturgeon Landing Sucker River The Two Rivers Turnor Lake Wadin Bay Weyakwin
Reserves: Amisk Lake 184 Birch Portage 184A Budd's Point 20D Canoe Lake 165 Canoe Lake 165A Canoe Lake 165B Carrot River 29A Churchill Lake 193A Clearwater River Dene 221 Clearwater River Dene 222 Clearwater River Dene 223 Cumberland 20 Dipper Rapids 192C Elak Dase 192A Four Portages 157C Fox Point 157D Fox Point 157E Grandmother's Bay 219 Ile-à-la-Crosse 192E Kitsakie 156B Knee Lake 192B La Plonge 192 Lac la Ronge 156 Little Hills 158 Little Hills 158A Little Hills 158B Mirond Lake 184E Morin Lake 217 Muskeg River 20C Nemebien River 156C Old Fort 157B Opaskwayak Cree First Nation 27A Pelican Narrows 184B Peter Pond Lake 193 Pine Bluff 20A Pine Bluff 20B Potato River 156A Primeau Lake 192F Red Earth 29 Sandy Narrows 184C Shoal Lake 28A Southend 200 Stanley 157 Stanley 157A Sturgeon Weir 184F Sucker River 156C Turnor Lake 193B Turnor Lake 194 Wapachewunak 192D Woody Lake 184D
MANITOBA: Arnot Athapap Atik Atikameg Lake Bakers Narrows Baldy Berens River Big Black River Big Eddy Settlement Boyd Bridgar Budd Channing Charles Chisel Lake Claw Lake Clearwater Lake Cold Lake Cormorant Cranberry Portage Cross Lake (south of Thompson) Dering Dunlop Dyce Earchman Fay Lake Finger Flin Flon (Manitoba) Flin Flon Junction Freshford Grace Lake Granville Lake Halcrow Heaman Heming Lake Herb Lake Herb Lake Landing Highrock Hockin Hone Ilford Jenpeg Jetait Johnson Kelsey Kelsey (generating station) Kinusisipi Kississing La Pérouse Laurie River Leven
Little Grand Rapids Lyddal Matago Mathias Columb (Pukatawagan) Medard Millwater Moak Lake Moose Lake Munk Negginan Nelson House Norway House Notigi Odhill Opaskwayak Cree First Nation Optic Lake Orok Paint Lake Parlee Paterson Pauingassi Pawistik Payuk Pikwitonei Pipun Pit Siding Ponton Prospector Pukatawagan Rafter Ralls Island Rawebb Roblaytin Root Lake Rossville Ruddock Schist Lake Sherridon Sherritt Junction Simonhouse Sipiwesk Snow Lake Split Lake Stitt Takipy The Pas The Pas Airport Thicket Portage Thompson Thompson Junction
Tremaudan Turnberry Turnbull Tyrrell Umpherville Venables Wabowden Wanless Warren Landing Wekusko Westray Whithorn Wilde York Landing Young Point
Reserves: Berens River 13 Cross Lake 19 Cross Lake 19A Cross Lake 19B Cross Lake 19C Fox Lake West 3 Highrock 199 Little Grand Rapids 14 Moose Lake 31A (near The Pas) Moose Lake 31C Moose Lake 31G Moose Lake 31J Nelson House 170 Nelson House 170A Nelson House 170B Nelson House 170C Norway House 17 Pigeon River 13A Poplar River 16 Rocky Lake 21L Root Lake 231 Salt Channel 21D Split Lake 171 Split Lake 171A Split Lake 171B Stony Point 21 The Pas 21A The Pas 21B The Pas 21C The Pas 21D The Pas 21E The Pas 21F The Pas 21G The Pas 21I The Pas 21J The Pas 21K The Pas 21N The Pas 21P
ONTARIO: Balmertown Bruce Lake Casummit Lake Cat Lake Central Patricia Cochenour Ear Falls Goldpines MacDowell (northeast of Red Lake) Madsen Manitou Falls McKenzie Island Moose River Narrow Lake New Osnaburgh Onakawana Osnaburgh House Pickle Crow Pickle Lake Pikangikum Poplar Hill (north of Kenora) Rat Rapids Red Lake Renison Skibi Lake Slate Falls (north of Sioux Lookout) Snake Falls South Bay (northwest of Sioux Lookout) Spirit Lake Starratt-Olsen Swain Post Uchi Lake
Reserves: Cat Lake 63C Osnaburgh 63A Pikangikum 14
QUEBEC: Anville Arseneault Aurigny (Le Moulin) Baie-du-Poste Baie-du-Renard Baie-Sainte-Claire Bassin Betchouane Boisville Brouillan Cap-aux-Meules Cap-de-Rabast Cap-Vert (Iles-de-la-Madeleine) Chapais Chemin-des-Buttes Chibougamau Comtois (township) Daubree (township) Desmaraisville Ducharme Dune-du-Sud Étang-des-Caps Étang-du-Nord Fatima Gand (township) Grand-Ruisseau Grande-Entrée Gros-Cap (Iles-de-la-Madeleine) Grosse-Ile (Iles-de-la-Madeleine) Havre-Aubert Havre-aux-Maisons Havre-Saint-Pierre Heath Point Ile-d'Entrée Ile Brion Joutel Kaawiipuuskasich L'Anse-à-la-Cabane L'Anse-aux-Fraises L'Étang-du-Nord L'Ile-d'Entrée L'Immaculée-Conception (Iles-de-la-Madeleine) La Martinique La Vernière Lac-Allard Lac-Bachelor Lac-Cameron (near hibougamau) Lac David (Scott ownship) Le Corps-Mort
Le Martinet (La Baie) Le Pré Lebel-sur-Quévillon Les Caps Les Sillons Leslie Longue-Pointe Magpie Matagami Millerand Mingan Miquelon Mistassini (north of Chibougamau) Morris Old-Harry Oujé-Bougoumou Petite-Baie Pointe-aux-Loups Pointe-Basse Pointe-Carleton Pointe-de-l'Ouest Port-Menier Portage-du-Cap Queylus (township) Rivière-à-la-Chaloupe Rivière-au-Tonnerre Rivière-aux-Graines Rivière-Boisvert Rivière-Chalifour Rivière-de-la-Chaloupe Rivière-Saint-Jean Rocher aux Oiseaux (lighthouse) Scott (township) Sheldrake Soissons (township) Table Head Tika Trois-Ruisseaux Vigneau Waswanipi
NOVA SCOTIA: Sable Island
Zone B - Intermediate Zone (Fed.) / Northern Zones (Que.)
Zone B - Intermediate Zone (Fed.) / Northern Zones (Que.)
Prior to Quebec's budget on March 28, 2017, Quebec's tax regulations provided for northern and intermediate zones are those prescribed by section 7303.1 of the Income Tax Regulations of the income tax act.
As of the 2017 taxation year, Quebec's tax regulations will be amended so that all the locations in the Iles-de-la-Madeleine are recognized as a northern zone rather than an intermediate zone for the purposes of the Quebec deduction.
For the purposes of the federal deduction, all places in the Iles-de-la-Madeleine are considered intermediate zones.
Use [Alt-J] to enter different values for other jurisdictions.
Enter Travel and enter the information in the group to claim the deduction for northern residents travel benefits.
You can claim the deduction for travel benefits for expenses the taxpayer incurred to travel or the value of travel provided by the employer if the taxpayer meet all of the following conditions: - the taxpayer qualify to claim northern residents deductions;
- the taxpayer is an employee dealing at arm's length with the employer; and
- the taxpayer must have included in his income (in the same year that the travel expenses are incurred) the taxable travel benefits that the taxpayer received from the 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.
The following options are applicable for the keyword Travel.
Zone A - Resident of Northern Zones
Zone B - Resident of Intermediate Zone
Zone B - Intermediate Zone (Fed.) / Northern Zones (Que.)
Standard amount claimed by another person
Enter the name of the person who travelled and for whom you are claiming the travel deduction. You can claim the travel deduction for a trip for medical or other (such as vacation) reasons that started from a prescribed zone and was taken either the client or by an eligible family member. This is someone who lived with you at the time of the trip and was one of the following: - your or 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 for support on you, your spouse or common-law partner, or both, and who is either:
- your 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
This is required for the program to claim the northern travel portion of the deduction.
Indicate if the trip was made for medical puproses or for any other reasons. This information is required on forms T2222 and TP-350.1.
Enter the date of northern travel. This is only relevant for Quebec residents.
Specify the destination of the northern travel.
Select the method to be used between the taxable benefit and the standard amount for the individual for whom you are claiming the travel deduction.
If an individual (taxpayer or an eligible family member) uses the standard amount to calculate a travel deduction in the year, $1,200 is the maximum total amount that may be claimed for each individual who travels, for all trips taken in the year by that individual, whether the trips were medical or nonmedical, and regardless of which individual (either you or an eligible family member) is claiming the travel deduction. It is an amount per person, not per travel.
If any individual (taxpayer or an eligible family member) uses the taxable travel benefit received from their employer to calculate a travel deduction in a year for an individual, then no one (including the individual) can use any part of that individual's $1,200 standard amount in calculating a travel deduction claim for any trip taken by that individual in that year.
The following options are applicable for the keyword Benefit-Standard.
DT Max optimization (default)
Use the taxable travel benefit
Use the standard amount of $1,200
Indicate which part of the standard amount you want to use for this trip. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword Benefit to enter the amount of the employee benefit for northern travel. That amount appears in box K of RL-1 and must be entered in the keyword Travel-Exp, even if it has already been entered in the Footnotes.t4 of the T4 group. Use [Alt-J] to enter different values for other jurisdictions.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 25500 - Northern residents deductions (T2222)
Use the keyword Travel-Exp to enter the total cost of expenses incurred while travelling to seek medical care. That amount is the total travel expenses incurred for your client or for a member of his/her household in the course of a trip to get medical care not provided in the area of residence.
Deductible travel expenses include the cost of plane, train or bus tickets, expenses related to the use of a vehicle, meals expenses, lodging expenses in a hotel or a motel as well as incidental expenses such as taxi fare, highway tolls or ferryboat tolls. You cannot enter travel expenses that were repaid to the client, or were repaid to a member of his/her household, neither those that would entitle the client to such a refund or any other kind of assistance, except if the amount of the refund or of the assistance granted has been included in your client's income or in the income of the member of his/her household.
You may use the simplified method or the detailed method to calculate the amount for meals expenses and for expenses related to the use of a vehicle. Use [Alt-J] to enter different values for other jurisdictions.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 25500 - Northern residents deductions (T2222)
Use the keyword Air-Fare to enter the lowest return air fare at the time of the trip, for flights departing the airport nearest to your client's domicile for the closest "designated city". That amount represents an additional limit.
The only designated cities are : Vancouver, Edmonton, Calgary, Saskatoon, Winnipeg, North Bay, Toronto, Ottawa, Montreal, Quebec City, Moncton, Halifax and St. John's (Newfoundland).
This limit applies to all the deductions regarding a benefit for travels, regardless of the means of transportation chosen. Your client needs not having travelled by plane nor travelled towards the closest designated city in order to be entitled to the deduction. The amount of the limit is used to determine the maximum allowable deduction regarding the benefit granted by your client's employer for travels.
If the patient had to be accompanied during the trip and your client or a member of his/her household was the person who accompanied the patient, you may include, in the amount of additional limit, the cost of lowest return air fare for flights to the closest "designated city", for the person who did accompany the patient. If this person is neither your client nor a member of his/her household, do not enter anything for this person in the amount of the additional limit.
The nearest designated cities are: - Vancouver, BC
- Calgary, AB
- Edmonton, AB
- Saskatoon, SK
- Winnipeg, MB
- North Bay, ON
- Toronto, ON
- Ottawa, ON
- Montréal, QC
- Québec, QC
- Moncton, NB
- Halifax, NS
- St. John's, NL
Use [Alt-J] to enter different values for other jurisdictions.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 25500 - Northern residents deductions (T2222)
Use Travel-OV to override the amount available for trips. Use [Alt-J] to enter different values for other jurisdictions.
Enter the name of the individual who lived in the residence during the period [T2222 - Step 3].
Enter the name of the street of the northern resident.
Enter the name of the city of the northern residence.
Indicate the province of the northern residence. It will appear on the T2222 and the TP-350.1 (if the province is Quebec).
Use this keyword to enter the postal code of northern residence (T2222).
Enter the name of the person who is claiming the travel deduction.
Enter the total or portion of the $1,200 standard amount allocated
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