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 Québec :
https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/201-to-260-net-income/line-236/
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 - In 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 a benefit
choose the line, "+ Add another", which is
the bottom right of the page.
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 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: 20191114094754NA.xml
Webpage: KPA310-20191114094754NA.htm
