To claim your Northern Residents Deduction (NRD) for Travel Benefits, you'll need to meet the CRA requirements for claiming the NRD first. If you determine you do qualify, you can claim the Travel Expenses for a trip you took anywhere.
Just remember that you are only allowed to claim the "lowest" amount of the three requirements:
- The taxable travel benefits received from your employer - Box 32 of your T4 slip.
- The actual amount you paid for your trip.
- The lowest return airfare between the airport closest to your residence and the nearest designated city to that airport.
You'll find all the information from CRA on how to calculate this deduction in this link: https://bit.ly/2Oicba6