Northern residents - Travel expenses - T2222
You live in a northern area as prescribed by CRA
regulations, and your employer paid you travel benefits. These
benefits appear in Boxes 32 or 33 (medical expenses) of your T4
slip. For Quebec residents, they are reported in Box K of RL-
1.
To qualify for Northern resident's deductions, you
must have lived on a permanent basis, in a northern or intermediate
zone for a continuous period of at least six (6) consecutive
months.
If only one person in a household claim the basic
residency amount, this person may also claim the additional
amount for the residence. Calculate the taxable income of each
household member to determine which of you would benefit most
from the residency deduction.
You can only claim 2 trips per year for reasons of
holiday or family. As for the number of trips for medical expenses,
there is no limit.
The amount you can claim is based on the taxable
allowance you received, which is entered in box 32 or 33 of the T4
slip. If you have not received a taxable travel allowance,
no deduction is allowed.
You must enter $0,00 on the line "1-Employee
benefits with respect to northern travel".
If you have made trips for medical reasons and you
have not received a taxable benefit from your employer, you can
claim the basic amount for these expenses in the section
''Medical, disability, caregiver".
For rules regarding travel, please see step 3 of Form
T2222.
For more information, please visit the following
links:
For the CRA:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/segments/northern-residents.html
Revenu Quebec:
https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/tp-350.1-v/
To claim your expenses, for which you have received
a taxable benefit, please follow the steps below:
1 - On the "Left side menu on the Interview
tab", select "Other deductions and credits".
2 - On the screen on the right, choose "Federal
line 25500 - T2222 - Northern residents deduction".
3 - On the page that appears entitled "T2222 -
Northern residents deduction", enter the required
information.
4 - On the "Residency deduction" section, enter
the relevant information.
5 - The non-taxable housing benefit received from your
employer appears in Box 31 of the T4 slip and this amount is not
included in Box 14.
6 - At the "Deduction for travel benefits"
section, you must enter all relevant travel information for which
you have received a taxable benefit in Box 32 or 33 of the T4
slip.
7 - If you have received a taxable benefit from the
employer, enter the amount on the line "Employee benefits with
respect to northern travel" enter the amount and fill in the
appropriate boxes for the expenses of the trip. Please note that
you must enter the "Lowest return airfare for the northern area
travel", even if you have not used an airplane to travel.
8 - If you made several trips for which you received
an advantage choose the line, "+ Add another", which is the
bottom right of the page.
The program will generate Form T2222 for the
Federal return and for residents of Québec form TP- 350.1
will be produced.
The deduction will be entered on line 25500 of the
Federal return and on line 236 of the Quebec return.
ID: 20191002115326DEXX.xml
Webpage: KPA310-20191002115326DE.htm
