T4 slip - Box 32 - Travel in a prescribed
zone
The amount displayed in Box 32 of the T4 represents a taxable
benefit for one or more trips in a prescribed zone. This amount is
already included in the amount in Box 14 of the T4.
This amount is a benefit for travel you have made, either for
family or medical reasons, and must be entered on the page of
"T2222 - Northern residents deduction".
If you received a benefit that was not for any particular trip,
you have to split it reasonably between the trips you are
claiming.
We suggest you consult the following link:
For the CRA:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/segments/northern-residents.html
For Revenu Québec:
https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/tp-350.1-v/
To access page "T2222 - Northern residents deduction",
follow the procedure below:
1. On the left-side menu of
the " Interview " tab, select
"Other deductions and credits".
2. On the screen to your right, click the plus
sign "+" icon to the right of the line "Federal
line 255 - T2222 - Northern residents deduction".
3. On the new page generated, enter the information for the
"Residency deduction", then go to the "Northern travel
expenses" section and enter the relevant information.
4. On the "Employee benefits with respect to northern
travel" line, enter the amount from box 32 of T4 slip or the
reasonable portion if this amount is for multiple trips.
5. Subsequently, enter other information relevant to your trip.
Please note that according to CRA rules, the maximum deduction you
can claim for each eligible trip is the lowest of the following
three amounts: "The taxable travel benefits you received",
"the total travel expenses paid for the trip" or "the
cost of the lowest return airfare available at the time of the
trip".
However, if an amount is shown in Box 33 of T4, it
is for travel for medical care and the portion of
the amount in Box 33 is included in the amount in Box 32 of T4
slip.
ID: 20211029145357CA.xml
Webpage: KPA390-20211029145357CA.htm
