Deduction for Residents of Designated Remote Areas

If you lived in one or more designated remote regions (prescribed northern zone or a prescribed intermediate zone) for at least six consecutive months, beginning or ending in the year, you can claim a deduction for residents of designated remote areas.

The total amount you may claim includes the following deductions:

  • a deduction for housing
  • a deduction for travel for which you received taxable benefits from your employer

If you are claiming an amount for travel expenses you incurred to obtain medical services that were not available in your area, you cannot use the expenses to claim a tax credit on line 378 of your return.

Meal and vehicle expenses

You can claim an amount for meal and vehicle expenses incurred as travel expenses without having to keep or provide detailed receipts.

See the Government of Canada website for more information on meal and vehicle expenses.

Six-month residence requirement

If you live in a designated remote area, but your principal dwelling is located outside that area, leaving the area may interrupt your period of residence. The frequency, purpose and duration of each absence are all factors to be considered. For example, if you leave the area as often as once a week, each absence is considered to interrupt your period of residence.

Temporary absences such as vacations or temporary postings do not interrupt your period of residence.

For more information, see the instructions for line 236 in the guide to the income tax return (TP-1.G-V) or guide TP-350.1.G-V, Deduction for Residents of Designated Remote Areas.

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