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What is the Northern Residence Deduction?
What is the Northern Residence Deduction?

The Northern Residents Deduction helps offset higher living costs for individuals living in prescribed northern or isolated areas in Canada.

Samuel Jones avatar
Written by Samuel Jones
Updated over a month ago

Who Qualifies for the Northern Residents Deduction?

You may qualify if:

  • You live in a prescribed northern zone (Zone A) or a prescribed intermediate zone (Zone B) for at least six consecutive months

  • You maintain your primary residence in one of these zones

What Can You Claim?

The deduction has two main components:

  • Residency Amount:

    • You can claim a daily amount for each day you lived in a prescribed area during the tax year

    • Zone A allows a higher deduction compared to Zone B

  • Travel Amount:

    • You can claim costs for up to two trips per year (per family member) for medical or vacation travel if you received taxable travel benefits from your employer

    • This includes airfare, mileage, and other travel-related expenses

How to Claim the Deduction

  • In CloudTax add Form T2222 - Northern Residents Deduction

Why This Matters

The Northern Residents Deduction helps reduce your taxable income, providing financial relief for individuals and families living in remote areas with higher costs of living

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