You can claim the deductions for northern residents if you lived in a prescribed northern or intermediate zone for at least six consecutive months beginning or ending in the tax year, and you meet all the eligibility requirements.
There are two northern residents deductions:
- Residency deduction: This consists of the basic residency amount and the additional residency amount.
- Basic residency amount: Claim this amount based on the number of days you lived in a prescribed zone. You must have lived in a prescribed zone for at least six consecutive months at the start or end of the tax year.
- Additional residency amount: Claim the additional amount for every day you maintained and lived in a dwelling in a prescribed zone during the (minimum) six-month period. Note that only one person may claim this amount for the dwelling for the time, even if multiple people lived in the dwelling.
- Deduction for travel benefits: Claim this amount if all of the following applies:
- You are eligible for the residency deduction;
- You are employed in a prescribed zone; and
- You received taxable travel benefits from employment in a prescribed zone that were included in your income.
To claim the deduction(s) for northern residents:
- On the Home screen, select Your Taxes.
- On the Your Taxes screen, type "northern" into the search field, and select Northern residents deductions from the options that appear.
- On the Northern residents deductions screen, follow the on-screen prompts to enter your residency and travel information (if applicable).
- At Zone, select A if you lived in a prescribed northern zone, or B if you lived in a prescribed intermediate zone.
- If you have travel expenses for employment, enter them in the Other Travel section. If you have travel expenses for medical purposes, enter them in the Medical Travel section. At Purpose of trip, enter a description such as "work" or "medical".
- Select Next and continue completing your return.