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northern resisdence deductions


GEORGE SUNCOR

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Hello GEORGE SUNCOR,

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.

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