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Rent in GNWT. Own house in on. Lived GNWT 3 yrs. Rent out house in ON. Do we qualify t2222

Wife has a good job with GNWT but I cannot find good employment. We rent out our house in ONT. To keep insurance. We rent here in GNWT but cannot afford to purchase house.


Investors and rental owners

You qualify for the Northern Residents Deduction if you lived on a permanent basis in a prescribed zone for a continuous period of at least six months. This means you must "maintain a dwelling" there and be able to provide proof if CRA requests supporting documents. 

Here is what CRA says about maintaining a dwelling: A dwelling means a self-contained domestic establishment. Generally, this is a complete and separate living unit with a kitchen, bathroom, sleeping facilities, and its own private access. It includes a house, apartment, mobile home, or other similar place of residence in which a person usually sleeps and eats. It does not include a bunkhouse, dormitory, hotel room, or room in a boarding house. We consider you to have maintained and lived in a dwelling, even if your employer let you live there rent-free and paid all the utility, maintenance, and other costs related to the dwelling. Each person living in the dwelling can claim the basic residency amount as a deduction on their return. However, if more than one person claims the basic residency amount for a particular period and dwelling, no one in that household can claim the additional residency amount for that period and dwelling.

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