236 – Deduction for residents of designated remote areas
You can claim the deduction for residents of designated remote areas if you lived in a designated remote area (a Northern zone or an intermediate zone) for a period of at least six consecutive months that started or ended in 2022. The amount you can claim includes the housing deduction and the travel deduction.
Taxable travel benefits
If you received taxable travel benefits because you held employment in a Northern or intermediate zone, you can claim a travel deduction of up to one of the following amounts for each eligible member of your family (including yourself):
- an amount equal to the value of the taxable benefits (box K of your RL-1 slip);
- a lump sum of up to $1,200 if you lived in a Northern zone or $600 if you lived in an intermediate zone.
If you did not receive such a taxable benefit, you can claim a deduction for each eligible member of your family (including yourself) of up to $1,200 if you lived in a Northern zone or $600 if you lived in an intermediate zone.
If you claim a deduction for trips made to obtain medical services, you cannot take those expenses into account in the calculation of a credit elsewhere in your return.
Calculation of the Deduction for Residents of Designated Remote Areas (TP-350.1-V)