  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.
If you lived in a prescribed: - northern zone (Zone A), you can claim the full amount of the deductions
- intermediate zone (Zone B), you can claim one-half of the deductions
Absence from a prescribed zone - If you lived in a prescribed zone on a permanent basis, a temporary absence from a prescribed zone does not usually affect your period of residency.
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.
ALBERTA (Place names followed by an asterisk "*" indicates that the location is in Wood Buffalo National Park.) Adams Landing Amber River 211 Angus Tower * Assumption Beaver Ranch 163 Berdinskies Big Slough Bistcho Lake 213 Boyer Boyer 164 Boyer Settlement Buffalo Head Prairie Bushe River 207 Carcajou Carlson Landing Chateh Cherry Mountain * Child Lake 164A Chipewyan 201 Chipewyan 201A Chipewyan 201B Chipewyan 201C Chipewyan 201D Chipewyan 201E Chipewyan 201F Chipewyan 201G 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 Fox Lake 162 Garden Creek Garden River (Pakwanutik River) Habay Hay Camp Hay Lake 209
High Level High Rock * Hutch Lake Indian Cabins Jackfish Jackfish Point 214 Jackfish River John D'Or Prairie John D'Or Prairie 215 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 Metis Settlement Parsons Lake * Peace Point Pine Lake * Point Brule Quatre Fourches Rainbow Imperial (airfield) Rainbow Lake Rocky Lane Slavey Creek Steen River Sweetgrass Landing Tall Cree 173 Tall Cree 173A Upper Hay River 212 Vermilion Chutes Wadlin Tower Warden Station * Wentzel Lake Zama Lake Zama Lake 210
BRITISH COLUMBIA: Andy Bailey Recreation Area Atlin Atlin Park Atlin Recreation Area Atlin-Teslin Indian Cemetery 4 Bear Camp Ben-My-Chree Bennett Blue River 1 Boulder City Boya Lake Park Callison Ranch Cariboo Meadows Cassiar (Troutline Creek) Centreville Classy Creek 8 Coal River Days Ranch Dease Lake Dease Lake 9 Dease River 2 Dease River 3 Defot Eddontenajon Ekwan Elleh Engineer Fireside Five Mile Point 3 Fontas Fontas 1 Fort Nelson Fort Nelson 2 Fraser (White Pass) Gleam Glenora Good Hope Lake Gutah Hiusta's Meadow 2 Horse Ranch Pass 4 Hyland Post Hyland Ranch Hyland River Park Islands/Haida Gwaiiare Iskut Jacksons Jennings River 8 Kahntah Kahntah 3 Kledo Creek Park Klua Kluachon Lake 1 Laketon Liard Riv
er Liard River 3 Liard River Hotsprings Park Lindeman Log Cabin Lower Post Magnum Mine Maxhamish Lake Park McDame McDames Creek 2 McDonald Lake 1 Meadows Mosquito Creek 5 Mosquito Flats Mount Edziza Park Mount Edziza Recreation Area Muddy River 1 Muncho Lake Muncho Lake Park Muskwa Nelson Forks New Polaris Mine Niteal Old Fort Nelson One Mile Point 1 Pavey Pennington Pleasant Camp Porter Landing Prophet River Prophet River 4 Prophet River Recreation Area Rainy Hollow Rupert Salmon Creek 3 Saloon Scotia Bay Sheslay Sikanni (railway siding) Silver Salmon Lake 5 Skooks Landing Smith River Smith River Military Reserve Snake 5 Snake River Steamboat Stikine River 7 Stikine River Recreation Area Stone Mountain Park Summit Lake Mile 392 Surprise Tahltan Tahltan 1 Tahltan 10 Tahltan Fo
rks 5 Taku Taku 6 Taku River Tamarack Tarahne Park Tatcho Creek 11 Telegraph Creek Telegraph Creek 6 Telegraph Creek 6A Teslin Lake 7 Teslin Lake 9 Tetsa River Park Toad River Trutch Tulsequah Upper Tahltan 4 Weissener Lake 3 White Pass
MANITOBA Amery Back Belcher Bird Brochet Brochet 197 Burge Lake Provincial Recreation Park Bylot Charlebois Chesnaye Churchill Cromarty Digges Drybrough Duck Lake Post Fort Churchill Fort Hall Fox Lake (Bird) 2 Fox Lake 1 Fox Mine Garden Hill Gillam Gods Lake Gods Lake 23 Gods Lake Narrows Gods River Herchmer Herriot Island Lake Island Lake 22 Island Lake 22A Jacam Johnsonkank Kakapawanis Kapaneewekamik Place Kapuskaypachik Kellett Kettle (generating station) Kettle Rapids Kitchiokonim Place Kitchisakik Kosapachekaywinasinne Kosapechekanesik Lac Brochet Lac Brochet 197A
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 River Nunalla O'Day Omineeseenowenik Oxford House Oxford House 24 Piponshewanik Port Churchill Port Nelson Red Sucker Lake Red Sucker Lake 1976 Ruttan Mine St. Theresa Point Sawbill Shamattawa Shamattawa 1 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
NEWFOUNDLAND AND LABRADOR All places in Labrador, including Belle Isle, are in a prescribed northern zone.
ONTARIO: Angling Lake Attawapiskat Attawapiskat 91 Attawapiskat 91A Bearskin Lake Bearskin Lake (reserve) Big Beaver House Big Lake (south of Winisk) Big Trout Lake Big Trout Lake (reserve) Cape Henrietta-Maria Wilderness Area Deer Lake (Northern Ontario) Factory Island 1 Fort Albany Fort Albany 67 Fort Hope Fort Hope 64 Fort Hope, Eabamet P.O. Fort Severn Fort Severn 89 Galeton Ghost River (west of Moosonee) Kasabonika Kasabonika Lake Kashechewan Keewaywin (reserve) Kingfisher 1 Kingfisher Lake Lake River Lansdowne House Lingman Lake Marten Falls 65 Moose Factory Moose Factory 68 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
Sachigo Lake 1 Sachigo Lake 2 Sachigo Lake 3 Sandy Lake Sandy Lake 88 Sandy Lake, Favourable Lake P.O. Summer Beaver Sutton Lake Gorge Wilderness Area Tidewater Provincial Park Wapekeka 1 Wapekeka 2 Wawakapewin (Long Dog Lake) Weagamow Lake Weagamow Lake 87 Webequie Winisk Winisk 90 Winisk River Provincial Park Wunnumin 1 Wunnumin 2 Wunnumin Lake 86 Wunnummin Lake
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 île-du-Vieux-Fort île-Verte, (L'Archipel-du-Vieux-Fort) Intowin (reserve) 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'île-Michon La Grande-Deux (LG2) La Grande-Quatre (LG4) La Grande-Trois (LG3) La Grande-Un (LG1) La John La Romaine La Tabatière Lac-Dufresne (North Shore) Lac Eon Lac-Salé
Laforge Les Mélèzes Lourdes-de-Blanc-Sablon Machisatat Matimekosh Middle Bay Mikwasiskwaw Umitukap Aytakunich Mont-Wright Musquaro Mutton Bay Naskapis Natashquan Natashquan 1 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) Radisson Rivière-Saint-Paul Rochers-du-Cormoran Roggan River Romaine 2 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
SASKATCHEWAN Beaver Lake Black Lake Bushell Camsell Portage Chicken 224 Chicken 225 Chicken 226 Cluff Lake Collins Bay Eldorado Fond du Lac Fond du Lac 227 Fond du Lac 228 Fond du Lac 229 Fond du Lac 231 Fond du Lac 232 Fond du Lac 233 Goldfields Gunnar Lac la Hache 220 Lorado Points North Landing (north of Wollaston Lake) Stony Rapids Uranium City Waterloo Lake Wollaston Lake
YUKON, NUNAVUT, AND THE NORTHWEST TERRITORIES: All places in the Yukon, Nunavut, and the Northwest Territories are located in a prescribed northern zone.
Zone B - Resident of Intermediate Zone
Zone B . Prescribed Intermediate Zones Place names followed by numbers are Indian reserves.
ALBERTA: Aggie Agnes Lake Albright Algar Amesbury Anzac Arcadia Assineau Assineau River 150F 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 Hills 152C
Clear Prairie Cleardale Clearwater 175 Codesa Conklin Cowper (airfield) Crooked Creek Culp Culp Station Deadwood Debolt Decrene Deer Hill Demmitt Devenish Dimsdale Dixonville Donnelly Draper Dreau Drift Pile River 150 Driftpile Duncan's 151A Dunvegan Eaglesham Early Gardens Elmworth Enilda Erin Lodge Eureka River Fairview Falher Faust Fawcett Lake Fitzsimmons Forest View Fort MacKay Fort McKay 174 Fort McMurray Freeman 150B Friedenstal Gage Gift Lake Gift Lake Metis Settlement Gilwood Girouxville
Glen Leslie Goodfare Goodwin Gordondale Grande Prairie Gregoire Lake 176 Gregoire Lake 176A Gregoire Lake 176B Griffin Creek Grimshaw Grist Lake (airfield) Grouard Grouard Mission Grovedale Guy Halcourt Halcro 150C Harmon Valley Hawk Hills Hayfield Hazelmere Heart River Heart Valley Hermit Lake High Prairie Highland Park Hines Creek Hinton Trail Homestead Hondo Horse Lakes 152B Hotchkiss House River Indian Cemetery 178 Huallen Hythe Imperial Mills Janvier 194 Jean Baptiste Gambler 183 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 Nampa Namur Lake 174B Namur River 174A New Fish Creek Niobe Normandville North Star Northmark Notikewin Overlea Pakashan 150D 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 St. Isidore Salt Prairie Sandy Lake Saulteaux Sawridge 150G Sawridge 150H Scotswood Sexsmith Shaver Silver Valley Silverwood Simon Lakes Slave Lake Smith Smithmill Smoky Heights Spirit River Springburn Spurfield Sturgeon Heights Sturgeon Lake 154 Sturgeon Lake 154A Sucker Creek 150A
Sunset House Swan River 150E Sweathouse Creek Sylvester Tangent Tar Island Teepee Creek Three Creeks Tolstad Triangle Trout Lake Trumpeter (near Beaverlodge, CFS) Twin Lakes Utikoomak Lake 155 Utikoomak Lake 155A Utikoomak Lake 155B Valhalla Valhalla Centre Valleyview Vanrena Wabasca 166 Wabasca 166A Wabasca 166B Wabasca 166C Wabasca 166D Wabasca-Desmarais Wagner Wandering River Wanham Warrensville Warrensville Centre Waterhole Watino Weberville Webster Wembley Wesley Creek Whitburn Whitelaw Whitemud Creek Widewater William McKenzie 151K Woking Worsley
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) Bear Lake 1A (Upper Driftwood) Bear Lake 1B (Tsaytut Bay) Bear Lake 4 (Fort Connelly) Bear River 3 (Sustut River) Beatton Ranch Beryl Prairie Bessborough Blueberry River 205 Bob Quinn Lake Bond Boring Ranch Brady Ranch Briar Ridge Buick Buick (post office) Bulkley House Cecil Lake Charlie Lake Chetwynd Cheztainya Lake 11 Clairmont Clayhurst Crying Girl Prairie Dawson Creek District Municipality of Mackenzie Doe River Doig River 206 Dokie Dokie Siding Driftwood River 1 (Kastberg Creek) East Moberly Lake 169 East Pine Falls Farmington Farrell Creek Federal Ranch Fellers Heights Flatrock Fort St. John
Fort Ware 1 Fowler Georgie 17 Germansen Landing Goodlow Grand Haven Groundbirch Gundy Haida Gwaii Halfway Lodge Halfway Ranch Halfway River 168 Hasler Flat Hickethier Ranch Hudson's Hope Hulcross Ingenika Ingenika Mine Iracard Kelly Lake Kilkerran Kisgegas Kiskatinaw Klewaduska 6 (Cataract) Kotsine 2 (Skutsil) Kshwan 27 Kshwan 27A Kuldo Kuldoe 1 Lexau Ranch Lone Prairie Lynx Creek Mackenzie, District Municipality of Manson Creek Mason Creek McKearney Ranch McLean Ranch Mesilinka River Meziadin Lake Mile 62 1 / 2 Moberly Lake Moberly Lake 168A Moberly Lake 169 Monias Montney Murdale North Pine North Tacla Lak
e 10 (Bates Creek) North Tacla Lake 11A (North End Meadow) North Tacla Lake 12 Old Hogem Parkland Peejay Pine Valley Pineview Pink Mountain Police Meadow 2 Pouce Coupe Premier Prespatou Progress Queen Charlotte Islands Reine-Charlotte, (îles de la) Rolla Rose Prairie Scamakounst 19 Seven Mile Corner Shearer Dale Sikanni Chief Simpson Ranch South Dawson South Parcel of Beaton River 204 Stewart Stikine Strandberg Creek Sucker Lake 2 Sundance Sunrise Valley Sunset Prairie Sweetwater Taylor Teko Tomslake Tremblay Tsaytut Island 1C Tsupmeet 5 (Patcha Creek) Tumbler Ridge Tupper Twidwell Bend Two Rivers Upper Cutbank Upper Halfway Urquhart Valley View Wabi
Wagner Ranch Ware West Moberly Lake 168A Willow Valley Willowbrook Wonowon (Mile 101) Worth
MANITOBA: Arnot Athapap Atik Atikameg Lake Bakers Narrows Baldy Berens River Berens River 13 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) Cross Lake 19 Cross Lake 19A Cross Lake 19B Cross Lake 19C Dering Dunlop Dyce Earchman Fay Lake Finger Flin Flon (Manitoba) Flin Flon Junction Fox Lake West 3 Freshford Grace Lake Granville Lake Halcrow Heaman Heming Lake Herb Lake Herb Lake Landing Highrock Highrock 199 Hockin Hone Ilford Jenpeg Jetait Johnson Kelsey Kelsey (generating station) Kinusisipi Kississing La Pérouse Laurie River Leven Little Grand Rapids Little Grand Rapids 14 Lyddal Matago Mathias Columb (Pukatawagan) Medard Millwater Moak Lake Moose Lake Moose Lake 31A (near The Pas) Moose Lake 31C Moose Lake 31G Moose Lake 31J Munk Negginan Nelson House Nelson House 170 Nelson House 170A Nelson House 170B Nelson House 170C Norway House Norway House 17 Notigi Odhill Opaskwayak Cree First Nation Optic Lake Orok Paint Lake Parlee Paterson Pauingassi Pawistik Payuk
Pigeon River 13A Pikwitonei Pipun Pit Siding Ponton Poplar River 16 Prospector Pukatawagan Rafter Ralls Island Rawebb Roblaytin Rocky Lake 21L Root Lake Root Lake 231 Rossville Ruddock Salt Channel 21D Schist Lake Sherridon Sherritt Junction Simonhouse Sipiwesk Snow Lake Split Lake Split Lake 171 Split Lake 171A Split Lake 171B Stitt Stony Point 21 Takipy The Pas 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 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
NOVA SCOTIA: Sable Island
ONTARIO: Balmertown Bruce Lake Casummit Lake Cat Lake Cat Lake 63C Central Patricia Cochenour Ear Falls Goldpines MacDowell (northeast of Red Lake) Madsen Manitou Falls McKenzie Island Moose River Narrow Lake New Osnaburgh Onakawana Osnaburgh 63A Osnaburgh House Pickle Crow Pickle Lake Pikangikum Pikangikum 14 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
QUEBEC: All places in the Anticosti Island and Magdalen Islands are in a prescribed intermediate zone. Anticosti Island 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 (îles-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 (îles-de-la-Madeleine) Grosse-île (îles-de-la-Madeleine) Havre-Aubert Havre-aux-Maisons Havre-Saint-Pierre Heath Point île Brion île-d'Entrée
Joutel Kaawiipuuskasich La Martinique La Vernière Lac-Allard Lac-Bachelor Lac-Cameron (near Chibougamau) Lac David (Scott township) L'Anse-à-la-Cabane L'Anse-aux-Fraises Le Corps-Mort Le Martinet (La Baie) Le Pré Lebel-sur-Quévillon Les Caps Les Sillons Leslie L'Étang-du-Nord L'île-d'Entrée L'Immaculée-Conception (îles-de-la-Madeleine) Longue-Pointe Magdalen Islands 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 Portage-du-Cap Port-Menier
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
SASKATCHEWAN: Air Ronge Amisk Lake 184 Beauval Bélanger (east of La Loche) Birch Portage 184A Brabant (Brabant Lake) Budd's Point 20D Buffalo Narrows Canoe Lake Canoe Lake 165 Canoe Lake 165A Canoe Lake 165B Canoe Narrows Canoe River Cantyre Carrot River 29A Churchill Lake 193A Clearwater River Dene 221 Clearwater River Dene 222 Clearwater River Dene 223 Cole Bay Cree Lake Creighton Cumberland 20 Cumberland House Denare Beach Deschambault Lake Descharme Lake Dillon Dipper Rapids Dipper Rapids 192C Elak Dase 192A Flin Flon (Saskatchewan) Fort Black Four Portages 157C Fox Point 157D Fox Point 157E Garson Lake Grandmother's Bay 219 Hall Lake (near Besnard Lake) île-à-la-Crosse île-à-la-Crosse 192E Island Falls Jan Lake Jans
Bay Kinoosao Kitsakie 156B Knee Lake 192B La Loche La Loche West La Plonge 192 La Ronge Lac la Ronge 156 Landing Little Hills 158 Little Hills 158A Little Hills 158B McLennan Lake Michel Village Mirond Lake 184E Missinipe Molanosa Morin Lake 217 Muskeg River 20C Nemebien River 156C Old Fort 157B Opaskwayak Cree First Nation 27A Pakwaw Lake Patuanak Pelican Narrows Pelican Narrows 184B Pemmican Portage Peter Pond Lake 193 Phantom Beach Pine Bluff 20A Pine Bluff 20B Pine River Pinehouse Potato River 156A Primeau Lake Primeau Lake 192F Red Earth Red Earth 29 St. George's Hill Sakamayack Sandy Bay Sandy Lake Sandy Narrows Sandy Narrows 184C Shoal Lake
Shoal Lake 28A Southend 200 Southend Reindeer Southend, Reindeer Lake Stanley 157 Stanley 157A Stanley Mission Sturgeon Landing Sturgeon Weir 184F Sucker River Sucker River 156C The Two Rivers Turnor Lake Turnor Lake 193B Turnor Lake 194 Wadin Bay Wapachewunak 192D Weyakwin Woody Lake 184D
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.
Claim per household Each person living in the dwelling can claim the basic residency amount as a deduction on their return.
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.
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.
ALBERTA (Place names followed by an asterisk "*" indicates that the location is in Wood Buffalo National Park.) Adams Landing Amber River 211 Angus Tower * Assumption Beaver Ranch 163 Berdinskies Big Slough Bistcho Lake 213 Boyer Boyer 164 Boyer Settlement Buffalo Head Prairie Bushe River 207 Carcajou Carlson Landing Chateh Cherry Mountain * Child Lake 164A Chipewyan 201 Chipewyan 201A Chipewyan 201B Chipewyan 201C Chipewyan 201D Chipewyan 201E Chipewyan 201F Chipewyan 201G 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 Fox Lake 162 Garden Creek Garden River (Pakwanutik River) Habay Hay Camp Hay Lake 209
High Level High Rock * Hutch Lake Indian Cabins Jackfish Jackfish Point 214 Jackfish River John D'Or Prairie John D'Or Prairie 215 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 Metis Settlement Parsons Lake * Peace Point Pine Lake * Point Brule Quatre Fourches Rainbow Imperial (airfield) Rainbow Lake Rocky Lane Slavey Creek Steen River Sweetgrass Landing Tall Cree 173 Tall Cree 173A Upper Hay River 212 Vermilion Chutes Wadlin Tower Warden Station * Wentzel Lake Zama Lake Zama Lake 210
BRITISH COLUMBIA: Andy Bailey Recreation Area Atlin Atlin Park Atlin Recreation Area Atlin-Teslin Indian Cemetery 4 Bear Camp Ben-My-Chree Bennett Blue River 1 Boulder City Boya Lake Park Callison Ranch Cariboo Meadows Cassiar (Troutline Creek) Centreville Classy Creek 8 Coal River Days Ranch Dease Lake Dease Lake 9 Dease River 2 Dease River 3 Defot Eddontenajon Ekwan Elleh Engineer Fireside Five Mile Point 3 Fontas Fontas 1 Fort Nelson Fort Nelson 2 Fraser (White Pass) Gleam Glenora Good Hope Lake Gutah Hiusta's Meadow 2 Horse Ranch Pass 4 Hyland Post Hyland Ranch Hyland River Park Islands/Haida Gwaiiare Iskut Jacksons Jennings River 8 Kahntah Kahntah 3 Kledo Creek Park Klua Kluachon Lake 1 Laketon Liard Riv
er Liard River 3 Liard River Hotsprings Park Lindeman Log Cabin Lower Post Magnum Mine Maxhamish Lake Park McDame McDames Creek 2 McDonald Lake 1 Meadows Mosquito Creek 5 Mosquito Flats Mount Edziza Park Mount Edziza Recreation Area Muddy River 1 Muncho Lake Muncho Lake Park Muskwa Nelson Forks New Polaris Mine Niteal Old Fort Nelson One Mile Point 1 Pavey Pennington Pleasant Camp Porter Landing Prophet River Prophet River 4 Prophet River Recreation Area Rainy Hollow Rupert Salmon Creek 3 Saloon Scotia Bay Sheslay Sikanni (railway siding) Silver Salmon Lake 5 Skooks Landing Smith River Smith River Military Reserve Snake 5 Snake River Steamboat Stikine River 7 Stikine River Recreation Area Stone Mountain Park Summit Lake Mile 392 Surprise Tahltan Tahltan 1 Tahltan 10 Tahltan Fo
rks 5 Taku Taku 6 Taku River Tamarack Tarahne Park Tatcho Creek 11 Telegraph Creek Telegraph Creek 6 Telegraph Creek 6A Teslin Lake 7 Teslin Lake 9 Tetsa River Park Toad River Trutch Tulsequah Upper Tahltan 4 Weissener Lake 3 White Pass
MANITOBA Amery Back Belcher Bird Brochet Brochet 197 Burge Lake Provincial Recreation Park Bylot Charlebois Chesnaye Churchill Cromarty Digges Drybrough Duck Lake Post Fort Churchill Fort Hall Fox Lake (Bird) 2 Fox Lake 1 Fox Mine Garden Hill Gillam Gods Lake Gods Lake 23 Gods Lake Narrows Gods River Herchmer Herriot Island Lake Island Lake 22 Island Lake 22A Jacam Johnsonkank Kakapawanis Kapaneewekamik Place Kapuskaypachik Kellett Kettle (generating station) Kettle Rapids Kitchiokonim Place Kitchisakik Kosapachekaywinasinne Kosapechekanesik Lac Brochet Lac Brochet 197A
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 River Nunalla O'Day Omineeseenowenik Oxford House Oxford House 24 Piponshewanik Port Churchill Port Nelson Red Sucker Lake Red Sucker Lake 1976 Ruttan Mine St. Theresa Point Sawbill Shamattawa Shamattawa 1 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
NEWFOUNDLAND AND LABRADOR All places in Labrador, including Belle Isle, are in a prescribed northern zone.
ONTARIO: Angling Lake Attawapiskat Attawapiskat 91 Attawapiskat 91A Bearskin Lake Bearskin Lake (reserve) Big Beaver House Big Lake (south of Winisk) Big Trout Lake Big Trout Lake (reserve) Cape Henrietta-Maria Wilderness Area Deer Lake (Northern Ontario) Factory Island 1 Fort Albany Fort Albany 67 Fort Hope Fort Hope 64 Fort Hope, Eabamet P.O. Fort Severn Fort Severn 89 Galeton Ghost River (west of Moosonee) Kasabonika Kasabonika Lake Kashechewan Keewaywin (reserve) Kingfisher 1 Kingfisher Lake Lake River Lansdowne House Lingman Lake Marten Falls 65 Moose Factory Moose Factory 68 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
Sachigo Lake 1 Sachigo Lake 2 Sachigo Lake 3 Sandy Lake Sandy Lake 88 Sandy Lake, Favourable Lake P.O. Summer Beaver Sutton Lake Gorge Wilderness Area Tidewater Provincial Park Wapekeka 1 Wapekeka 2 Wawakapewin (Long Dog Lake) Weagamow Lake Weagamow Lake 87 Webequie Winisk Winisk 90 Winisk River Provincial Park Wunnumin 1 Wunnumin 2 Wunnumin Lake 86 Wunnummin Lake
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 île-du-Vieux-Fort île-Verte, (L'Archipel-du-Vieux-Fort) Intowin (reserve) 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'île-Michon La Grande-Deux (LG2) La Grande-Quatre (LG4) La Grande-Trois (LG3) La Grande-Un (LG1) La John La Romaine La Tabatière Lac-Dufresne (North Shore) Lac Eon Lac-Salé
Laforge Les Mélèzes Lourdes-de-Blanc-Sablon Machisatat Matimekosh Middle Bay Mikwasiskwaw Umitukap Aytakunich Mont-Wright Musquaro Mutton Bay Naskapis Natashquan Natashquan 1 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) Radisson Rivière-Saint-Paul Rochers-du-Cormoran Roggan River Romaine 2 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
SASKATCHEWAN Beaver Lake Black Lake Bushell Camsell Portage Chicken 224 Chicken 225 Chicken 226 Cluff Lake Collins Bay Eldorado Fond du Lac Fond du Lac 227 Fond du Lac 228 Fond du Lac 229 Fond du Lac 231 Fond du Lac 232 Fond du Lac 233 Goldfields Gunnar Lac la Hache 220 Lorado Points North Landing (north of Wollaston Lake) Stony Rapids Uranium City Waterloo Lake Wollaston Lake
YUKON, NUNAVUT, AND THE NORTHWEST TERRITORIES: All places in the Yukon, Nunavut, and the Northwest Territories are located in a prescribed northern zone.
Zone B - Resident of Intermediate Zone
Zone B . Prescribed Intermediate Zones Place names followed by numbers are Indian reserves.
ALBERTA: Aggie Agnes Lake Albright Algar Amesbury Anzac Arcadia Assineau Assineau River 150F 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 Hills 152C
Clear Prairie Cleardale Clearwater 175 Codesa Conklin Cowper (airfield) Crooked Creek Culp Culp Station Deadwood Debolt Decrene Deer Hill Demmitt Devenish Dimsdale Dixonville Donnelly Draper Dreau Drift Pile River 150 Driftpile Duncan's 151A Dunvegan Eaglesham Early Gardens Elmworth Enilda Erin Lodge Eureka River Fairview Falher Faust Fawcett Lake Fitzsimmons Forest View Fort MacKay Fort McKay 174 Fort McMurray Freeman 150B Friedenstal Gage Gift Lake Gift Lake Metis Settlement Gilwood Girouxville
Glen Leslie Goodfare Goodwin Gordondale Grande Prairie Gregoire Lake 176 Gregoire Lake 176A Gregoire Lake 176B Griffin Creek Grimshaw Grist Lake (airfield) Grouard Grouard Mission Grovedale Guy Halcourt Halcro 150C Harmon Valley Hawk Hills Hayfield Hazelmere Heart River Heart Valley Hermit Lake High Prairie Highland Park Hines Creek Hinton Trail Homestead Hondo Horse Lakes 152B Hotchkiss House River Indian Cemetery 178 Huallen Hythe Imperial Mills Janvier 194 Jean Baptiste Gambler 183 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 Nampa Namur Lake 174B Namur River 174A New Fish Creek Niobe Normandville North Star Northmark Notikewin Overlea Pakashan 150D 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 St. Isidore Salt Prairie Sandy Lake Saulteaux Sawridge 150G Sawridge 150H Scotswood Sexsmith Shaver Silver Valley Silverwood Simon Lakes Slave Lake Smith Smithmill Smoky Heights Spirit River Springburn Spurfield Sturgeon Heights Sturgeon Lake 154 Sturgeon Lake 154A Sucker Creek 150A
Sunset House Swan River 150E Sweathouse Creek Sylvester Tangent Tar Island Teepee Creek Three Creeks Tolstad Triangle Trout Lake Trumpeter (near Beaverlodge, CFS) Twin Lakes Utikoomak Lake 155 Utikoomak Lake 155A Utikoomak Lake 155B Valhalla Valhalla Centre Valleyview Vanrena Wabasca 166 Wabasca 166A Wabasca 166B Wabasca 166C Wabasca 166D Wabasca-Desmarais Wagner Wandering River Wanham Warrensville Warrensville Centre Waterhole Watino Weberville Webster Wembley Wesley Creek Whitburn Whitelaw Whitemud Creek Widewater William McKenzie 151K Woking Worsley
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) Bear Lake 1A (Upper Driftwood) Bear Lake 1B (Tsaytut Bay) Bear Lake 4 (Fort Connelly) Bear River 3 (Sustut River) Beatton Ranch Beryl Prairie Bessborough Blueberry River 205 Bob Quinn Lake Bond Boring Ranch Brady Ranch Briar Ridge Buick Buick (post office) Bulkley House Cecil Lake Charlie Lake Chetwynd Cheztainya Lake 11 Clairmont Clayhurst Crying Girl Prairie Dawson Creek District Municipality of Mackenzie Doe River Doig River 206 Dokie Dokie Siding Driftwood River 1 (Kastberg Creek) East Moberly Lake 169 East Pine Falls Farmington Farrell Creek Federal Ranch Fellers Heights Flatrock Fort St. John
Fort Ware 1 Fowler Georgie 17 Germansen Landing Goodlow Grand Haven Groundbirch Gundy Haida Gwaii Halfway Lodge Halfway Ranch Halfway River 168 Hasler Flat Hickethier Ranch Hudson's Hope Hulcross Ingenika Ingenika Mine Iracard Kelly Lake Kilkerran Kisgegas Kiskatinaw Klewaduska 6 (Cataract) Kotsine 2 (Skutsil) Kshwan 27 Kshwan 27A Kuldo Kuldoe 1 Lexau Ranch Lone Prairie Lynx Creek Mackenzie, District Municipality of Manson Creek Mason Creek McKearney Ranch McLean Ranch Mesilinka River Meziadin Lake Mile 62 1 / 2 Moberly Lake Moberly Lake 168A Moberly Lake 169 Monias Montney Murdale North Pine North Tacla Lak
e 10 (Bates Creek) North Tacla Lake 11A (North End Meadow) North Tacla Lake 12 Old Hogem Parkland Peejay Pine Valley Pineview Pink Mountain Police Meadow 2 Pouce Coupe Premier Prespatou Progress Queen Charlotte Islands Reine-Charlotte, (îles de la) Rolla Rose Prairie Scamakounst 19 Seven Mile Corner Shearer Dale Sikanni Chief Simpson Ranch South Dawson South Parcel of Beaton River 204 Stewart Stikine Strandberg Creek Sucker Lake 2 Sundance Sunrise Valley Sunset Prairie Sweetwater Taylor Teko Tomslake Tremblay Tsaytut Island 1C Tsupmeet 5 (Patcha Creek) Tumbler Ridge Tupper Twidwell Bend Two Rivers Upper Cutbank Upper Halfway Urquhart Valley View Wabi
Wagner Ranch Ware West Moberly Lake 168A Willow Valley Willowbrook Wonowon (Mile 101) Worth
MANITOBA: Arnot Athapap Atik Atikameg Lake Bakers Narrows Baldy Berens River Berens River 13 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) Cross Lake 19 Cross Lake 19A Cross Lake 19B Cross Lake 19C Dering Dunlop Dyce Earchman Fay Lake Finger Flin Flon (Manitoba) Flin Flon Junction Fox Lake West 3 Freshford Grace Lake Granville Lake Halcrow Heaman Heming Lake Herb Lake Herb Lake Landing Highrock Highrock 199 Hockin Hone Ilford Jenpeg Jetait Johnson Kelsey Kelsey (generating station) Kinusisipi Kississing La Pérouse Laurie River Leven Little Grand Rapids Little Grand Rapids 14 Lyddal Matago Mathias Columb (Pukatawagan) Medard Millwater Moak Lake Moose Lake Moose Lake 31A (near The Pas) Moose Lake 31C Moose Lake 31G Moose Lake 31J Munk Negginan Nelson House Nelson House 170 Nelson House 170A Nelson House 170B Nelson House 170C Norway House Norway House 17 Notigi Odhill Opaskwayak Cree First Nation Optic Lake Orok Paint Lake Parlee Paterson Pauingassi Pawistik Payuk
Pigeon River 13A Pikwitonei Pipun Pit Siding Ponton Poplar River 16 Prospector Pukatawagan Rafter Ralls Island Rawebb Roblaytin Rocky Lake 21L Root Lake Root Lake 231 Rossville Ruddock Salt Channel 21D Schist Lake Sherridon Sherritt Junction Simonhouse Sipiwesk Snow Lake Split Lake Split Lake 171 Split Lake 171A Split Lake 171B Stitt Stony Point 21 Takipy The Pas 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 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
NOVA SCOTIA: Sable Island
ONTARIO: Balmertown Bruce Lake Casummit Lake Cat Lake Cat Lake 63C Central Patricia Cochenour Ear Falls Goldpines MacDowell (northeast of Red Lake) Madsen Manitou Falls McKenzie Island Moose River Narrow Lake New Osnaburgh Onakawana Osnaburgh 63A Osnaburgh House Pickle Crow Pickle Lake Pikangikum Pikangikum 14 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
QUEBEC: All places in the Anticosti Island and Magdalen Islands are in a prescribed intermediate zone. Anticosti Island 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 (îles-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 (îles-de-la-Madeleine) Grosse-île (îles-de-la-Madeleine) Havre-Aubert Havre-aux-Maisons Havre-Saint-Pierre Heath Point île Brion île-d'Entrée
Joutel Kaawiipuuskasich La Martinique La Vernière Lac-Allard Lac-Bachelor Lac-Cameron (near Chibougamau) Lac David (Scott township) L'Anse-à-la-Cabane L'Anse-aux-Fraises Le Corps-Mort Le Martinet (La Baie) Le Pré Lebel-sur-Quévillon Les Caps Les Sillons Leslie L'Étang-du-Nord L'île-d'Entrée L'Immaculée-Conception (îles-de-la-Madeleine) Longue-Pointe Magdalen Islands 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 Portage-du-Cap Port-Menier
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
SASKATCHEWAN: Air Ronge Amisk Lake 184 Beauval Bélanger (east of La Loche) Birch Portage 184A Brabant (Brabant Lake) Budd's Point 20D Buffalo Narrows Canoe Lake Canoe Lake 165 Canoe Lake 165A Canoe Lake 165B Canoe Narrows Canoe River Cantyre Carrot River 29A Churchill Lake 193A Clearwater River Dene 221 Clearwater River Dene 222 Clearwater River Dene 223 Cole Bay Cree Lake Creighton Cumberland 20 Cumberland House Denare Beach Deschambault Lake Descharme Lake Dillon Dipper Rapids Dipper Rapids 192C Elak Dase 192A Flin Flon (Saskatchewan) Fort Black Four Portages 157C Fox Point 157D Fox Point 157E Garson Lake Grandmother's Bay 219 Hall Lake (near Besnard Lake) île-à-la-Crosse île-à-la-Crosse 192E Island Falls Jan Lake Jans
Bay Kinoosao Kitsakie 156B Knee Lake 192B La Loche La Loche West La Plonge 192 La Ronge Lac la Ronge 156 Landing Little Hills 158 Little Hills 158A Little Hills 158B McLennan Lake Michel Village Mirond Lake 184E Missinipe Molanosa Morin Lake 217 Muskeg River 20C Nemebien River 156C Old Fort 157B Opaskwayak Cree First Nation 27A Pakwaw Lake Patuanak Pelican Narrows Pelican Narrows 184B Pemmican Portage Peter Pond Lake 193 Phantom Beach Pine Bluff 20A Pine Bluff 20B Pine River Pinehouse Potato River 156A Primeau Lake Primeau Lake 192F Red Earth Red Earth 29 St. George's Hill Sakamayack Sandy Bay Sandy Lake Sandy Narrows Sandy Narrows 184C Shoal Lake
Shoal Lake 28A Southend 200 Southend Reindeer Southend, Reindeer Lake Stanley 157 Stanley 157A Stanley Mission Sturgeon Landing Sturgeon Weir 184F Sucker River Sucker River 156C The Two Rivers Turnor Lake Turnor Lake 193B Turnor Lake 194 Wadin Bay Wapachewunak 192D Weyakwin Woody Lake 184D
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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