Line 25500 - Northern residents deductions
Line 25500 - Northern residents deductions
The northern residents deductions consist of a residency deduction and a travel deduction, and are available to those who lived on a permanent basis in a prescribed zone for a continuous period of at least six consecutive months, beginning or ending in the year.
You can claim the travel deduction for a trip for medical or other reasons (such as vacation) that started from a prescribed zone and was taken either by you or an eligible family member.
An eligible family member is someone who lived with you at the time of the trip and was one of the following:
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your spouse or common-law partner
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your or your spouse's or common-law partner's child under the age of 18
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another individual who is wholly dependent upon you, or your spouse or common-law partner (or both) for support and who is either:
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your or your spouse's or common-law partner's parent or grandparent
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related to you and wholly dependent by reason of mental or physical infirmity
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Complete Form T2222, Northern Residents Deductions, to calculate the amount to enter on line 25500 of your return.
Note
If you have not lived in a prescribed zone for a
continuous period of at least six consecutive months at
the time that you file your return, you do not yet qualify.
File your return without making the claim. When you do
qualify, ask the CRA to adjust your return (see "How to
change a return" on page 54).
For more information, go to canada.ca/line-25500 or see Form T2222.
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