Northern resident's deduction
You live in a northern area as prescribed by the CRA and for
residents of Quebec, the regions are identical to the federal
government, except for the "Îles-de-la-Madeleine"
region, which is recognized as a northern zone in Quebec
only.
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.
The basic amount can be claimed by
all occupants.
The additional amount may be claimed
only if another person has not requested the basic
amount.
If only one occupant claims for the basic residency amount for
the residence, that person can also claim the additional
residency amount. Calculate the taxable income of each
member of the household to determine which of you would benefit
most from the home deduction (basic residency amount).
However, if more than one occupant applies for the basic amount
for the same period, no member of the household can claim the
additional amount for the residence.
For more information on Northern resident deductions, we suggest
that you consult the following guides:
For the CRA:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/segments/northern-residents.html
Revenu Québec:
https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/tp-350.1-v/
To claim your basic and/or additional amount, please follow
these steps:
1. On the "Left side menu on the Interview
tab", select "Other deductions and
credits".
2. On the screen on the right, click on
the plus "+" icon
to the right of the line "Federal line 25500 - T2222 -
Northern resident's deduction".
3. On the page that appears entitled "T2222 -
Northern resident's deduction", enter the required
information.
4. On the "Residency deduction" section,
go to the line "Area for which you are claiming the
northern deduction" and in the drop-down menu to your
right, select the option that suits you among the 3 available, the
third being the Îles-de-la Madeleine, which is considered
an intermediate zone at the federal level and
a northern zone in Quebec.
5. Enter the relevant information in the "Start and end
dates of the northern residence" section.
6. On the line "Number of days to consider for the
additional residency amount", enter the number of days you
can apply based on the choice you made.
7. The non-taxable board allowance received from your employer
appears in box 31 of the T4 slip and is not included in box 14.
If you wish to request "Travel Expenses",
please note that certain rules must be followed.
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.
If your employer has paid you travel benefits, these benefits
appear either in boxes 32 or 33 (medical expenses)
of your T4 slip. For residents of Quebec, they are entered
in box K of the RL-1.
For travel rules, please read Step 3 of Form
T2222.
1. Still on page "T2222 Northern resident
deduction", see "Deduction for travel
benefits" section, you must enter all relevant travel
information for which you received a registered taxable benefit in
Box 32 or 33 of the T4 slip.
2. 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.
3. If you have made several trips for which you received a
benefit choose the line, "+ Add another"
which is to the right at the bottom of the page.
4. 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".
NOTE: You can only claim this deduction for your own
personal trips or for family or medical reasons, and for those made
by members of your household (who lived with you at the time of the
trip), and whose starting point was a prescribed northern area.
Please note that you can not claim this deduction for travel
required by your employer or for those related to your job.
The program will generate Form
T2222 for the federal return and for residents of
Quebec, the form TP-350.1 will be
generated.
The deduction will be carry over to line 25500 of the
federal return and for residents of Quebec on line 236 of the
Quebec declaration.
ID: 20191113155044NA.xml
Webpage: KPA310-20191113155044NA.htm
