T2222 - fill out and auto calculate/complete form online

Canada Revenue
Agency

Agence du revenu
du Canada

Protected B when completed

Northern Residents Deductions for 2023

Before you complete this form, read the attached instruction sheet.
If this claim is for a year before 2023, go to canada.ca/cra-forms to get a previous version of this form.

Make sure that you have calculated your net income (line 23600) on your tax return, in order to calculate your residency deduction.

Attach your completed Form T2222 to your return, but do not send your other documents. Keep them in case the CRA asks to see them later.
If you need more space to complete the form, attach a separate sheet of paper.

Step 1 – List your places of residence

Period of residence

Enter

Enter your street address or a description of the

Enter the

Enter the date that you started to live in a prescribed zone

Zone A

location of the property such as a lot and plan

province or

for a continuous period of at least six consecutive months.

or
Zone B

number. This may be different from your mailing
address.

territory

This period can begin or end in 2023.

From: Year

Month

Day

To: Year

Month

Day

Step 2 – Calculate your residency deduction

Zone A – Residents of prescribed northern zones

Basic residency amount
Enter the number of days you lived in a prescribed northern

zone in 2023.

x $11.00 =

Additional residency amount
Enter the number of days you qualify for the additional

residency amount in 2023.

x $11.00 =

Line 1 plus line 2

67490

If you worked at a special work site, enter the amount from box 31 of your T4 slip,
or from box 124 of your T4A slip, that represents the non-taxable benefits for
board and lodging at the special work site. The special work site must be located
within 30 kilometres from the nearest point on the boundary of any population

centre that has a population of at least 40,000 individuals.

67507

–

Line 3 minus line 4 (if negative, enter "0")

►

Zone B – Residents of prescribed intermediate zones

Basic residency amount
Enter the number of days you lived in an intermediate zone

in 2023.

x $5.50 =

Additional residency amount
Enter the number of days you qualify for the additional

residency amount in 2023.

x $5.50 =

Line 6 plus line 7

67520

centre that has a population of at least 40,000 individuals.

67529

–

Line 8 minus line 9 (if negative, enter "0")

►

Line 5 plus line 10

Enter your net income from line 23600 of your return.

x 20% =

Enter whichever is less: amount from line 11 or line 12.

Residency deduction

T2222 E (23)

(Ce formulaire est disponible en français.)

Page 7 of 8

Protected B when completed

Step 3 – Calculate your travel deduction

Complete Chart A if you qualify for this deduction and you are allocating a portion of your or your eligible family member's $1,200 standard
amount for a trip. See example 4 on page 4 which demonstrates how to complete Chart A. Complete Chart B to calculate your travel deduction.

Chart A

Individual 1

Individual 2

Individual 3

Individual 4

Enter the name of each individual, including yourself, whose
travel you are claiming. See Step 3 in the instructions.

Enter the name of everyone (including

Name 1:

yourself) who is claiming a deduction

Amount 1:

for trips taken by the individual in row A

Name 2:

and the total portion of the $1,200

Amount 2:

standard amount allocated by each

Name 3:

claimant for all trips by that individual.

Amount 3:

Enter the total of all amounts in row B.
This total cannot be more than $1,200.

Chart B

Column 1

Column 2

Column 3

Column 4

Column 5

Enter the lowest amount from

Enter the name of
the person who
took the trip.
See Step 3 in the

Enter the
purpose of the
trip. Other travel
(vacation, family

Enter either the
taxable travel benefit
or the portion of the
individual’s $1,200

Enter the amount of
travel expenses for
each trip taken. See
notes 2

Enter the cost of the
lowest return
airfare.⁽²⁾

column 3, 4, or 5 in the column
for the prescribed zone(s)
you resided in at the time of the trip.

instructions.

reasons) or
medical travel.

standard amount for
the trip.⁽¹⁾

and 4 in the
instructions.

Zone A
(Prescribed
northern
zones)

Zone B
(Prescribed
intermediate
zones)

Total

(1)

This can be either the portion of the individual’s $1,200 standard amount that you allocated to the trip or the taxable travel benefit you received from
employment for the trip (if any). See note 1 on page 3.

(2)

This is the cost of the lowest return airfare available at the time of the trip between the airport closest to your residence and the nearest designated
city to that airport. See note 3 and note 4 on page 3.

Enter the total from box A.

67540

Enter the total from box B.

67560

x 50% =

Line 14 plus line 15

Travel deduction

Step 4 – Calculate your northern residents deductions

Enter the amount from line 13 in Step 2.

Residency deduction

Enter the amount from line 16 in Step 3.

Travel deduction

Line 17 plus line 18

Enter this amount on line 25500 of your return.

Northern residents deductions

See the privacy notice on your return.

T2222 E (23)

Page 8 of 8