If you live in a prescribed northern zone, you can deduct part of your income just for living there. Answer a few questions to see your estimate for Form T2222 (line 25500).
Free. Nothing stored. No fees, ever. You keep 100%.
Residency rates have not changed since 2021, so this covers every year you might be catching up on.
Live in Yukon, the Northwest Territories, or Nunavut? You're in Zone A, no lookup needed.
Already know your zone? You can pick it by hand any time.
A full year is 365 days (366 in a leap year like 2024). Only count days actually spent in the zone during this tax year.
If you're the only claimant for your dwelling, you can add the additional amount on top of the basic amount. If someone else in your home also claims the basic amount, only one of you can claim the additional amount — so pick "No / not sure" if that might be the case.
The residency deduction can't be more than 20% of your net income (line 23600). We only apply this cap if you enter a number here.
We only use this to estimate your tax saving, not the deduction amount itself. For Quebec we show the federal saving only — Quebec's own version is filed with Revenu Québec.
Your residency deduction for :
| Item | Amount |
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Separate from the residency amount above, you may also be able to deduct eligible trips (like medical or personal travel) on the same Form T2222 — up to a standard amount of $1,200 per person for trips taken from 2021 onward, or your actual travel costs if lower. For each trip, the CRA has you claim the lowest of three amounts: the standard $1,200 (shared among family trips), your actual travel expenses, or the lowest return airfare available at the time. We don't calculate that here since it depends on your specific trips — see the T2222 guide for the trip-by-trip worksheet.
Count your actual days living in the prescribed zone for the tax year, and check you meet the 6-consecutive-month rule (those months can start in one year and end in the next).
Keep proof of address for that period: a lease, utility bill, or employer record showing you lived there.
Fill out Form T2222 and file it with your tax return. It covers both the residency deduction and the travel deduction, and the total flows to line 25500.
Using tax software? Look for the "northern residents deductions" section — it walks you through the same T2222 questions and does the math for you.
What is the Northern Residents Deduction?
It's a deduction on your tax return for people who live in a prescribed northern zone (Zone A or Zone B). It has two parts: a residency deduction for simply living there, and a travel deduction for eligible trips. You claim both on Form T2222 and the total reduces your taxable income on line 25500.
Who qualifies for the Northern Residents Deduction?
You qualify if you lived in a prescribed Zone A or Zone B location for at least 6 consecutive months, starting or ending in the tax year you're claiming. Those 6 months can span two calendar years, for example October to March. The CRA publishes the full list of prescribed places in the T2222 guide.
How much is the Northern Residents Deduction worth?
For 2021 through 2025, Zone A residents can claim $11.00 per day as a basic amount, plus another $11.00 per day if they're the only person in their household claiming it. Zone B residents get half of those rates: $5.50 and $5.50. The total residency deduction cannot be more than 20% of your net income. A separate travel deduction of up to $1,200 per person can also apply.
This calculator is for information only and is not tax advice. Figures are verified against CRA Form T2222 and the canada.ca line 25500 pages, July 2026. Residency rates ($11.00/$11.00 Zone A, $5.50/$5.50 Zone B) have been unchanged and not indexed since 2021. Everything runs on your device; we don't see or store your answers.