T2222 is the CRA form for the northern residents deductions, a residency deduction for living costs and a travel deduction, claimed on line 25500. You qualify if you lived in a prescribed northern zone (Zone A) or intermediate zone (Zone B) for at least six consecutive months starting or ending in the tax year. Zone A gets the full deductions; Zone B gets half.
Every amount below is from the 2025 Form T2222 and its instructions (T2222 E (25)), as of October 2026.
Do you qualify?
- You lived on a permanent basis in Zone A, Zone B or both for a continuous period of at least six consecutive months.
- The period can begin or end in the tax year you're claiming for.
- Temporary absences such as vacations, medical leave or short work assignments don't usually break the period.
- Moving directly from one place in a prescribed zone to another doesn't break it either.
- A person who died in the year qualifies if they lived in a zone for six months or more before death.
If you haven't reached six months when you file, file without the claim, then ask the CRA to adjust the return once you qualify. The CRA's own example: someone who moved north on 30 November 2025 qualifies on 31 May 2026 and adjusts the 2025 return then.
The residency deduction for 2025
| Zone | Basic residency amount | Additional residency amount |
|---|---|---|
| Zone A, prescribed northern zone | $11.00 per day | $11.00 per day |
| Zone B, prescribed intermediate zone | $5.50 per day | $5.50 per day |
The deduction is the lesser of the two amounts added together, less any non-taxable board and lodging at a special work site, or 20% of your net income from line 23600, as of October 2026.
Who in the household claims the additional amount
Everyone living in the dwelling can claim the basic residency amount. But if more than one person claims the basic amount for the same period and dwelling, nobody in the household can claim the additional amount for it. If you're the only claimant, you can claim both. So the CRA suggests looking at each person's taxable income and picking the split that helps the household most.
The travel deduction
You can claim trips that started from a prescribed zone, for medical or other reasons such as a vacation, for yourself or an eligible family member living with you. For each trip, the deduction is the lowest of three amounts:
- the taxable travel benefits from your employer for the trip, or the part of the $1,200 standard amount for that traveller that you allocate to it;
- the total travel expenses paid for the trip; and
- the lowest return airfare available at the time between your nearest airport and the nearest designated city, such as Edmonton, Winnipeg or Montréal, even if you didn't fly there.
You can claim up to two non-medical trips per person a year, across all claimants combined, and any number of medical trips. Medical trips claimed here can't also be claimed as medical expenses.
Using the simplified method for trip costs
Meals can be claimed at a flat $23 per meal, up to $69 a day per person, without receipts. Vehicle costs use kilometres driven times the cents-per-kilometre rate for the province or territory where the trip began. The CRA may still ask for some proof, and an itinerary or hotel receipts may be needed for the travel part.
Special work sites and T4 boxes to check
- Non-taxable board and lodging at a special work site, in box 31 of your T4 slip or box 124 of a T4A, reduces the residency amounts, unless the site is 30 kilometres or more from a population centre of at least 40,000.
- Taxable travel benefits appear in box 32 of the T4 or box 028 of the T4A, with medical travel in box 33 or box 116.
- You can only use employer travel benefits if you deal at arm's length with the employer and the benefit was included in your income in the same year as the trip.
Filing and keeping records
Calculate net income on line 23600 first, add the residency and travel deductions on lines 17 and 18 of the form, and enter line 19 on line 25500 of your T1 return. Attach the form only to a paper return, and keep receipts, airfare quotes and proof of travel for at least six years. Enter your full address in the zone, not just a post office box, or the claim can be delayed.
Medical trips with an attendant
If a patient needs someone with them, the attendant's costs become part of the patient's trip. Where the attendant is you or an eligible family member, their lowest return airfare goes in with the patient's airfare and their other costs go in with the patient's expenses. Where the attendant is someone else, all their costs, including airfare, go in with the patient's expenses.
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The verdict
If you've lived north of the line for six months, claim the residency amount every year and decide as a household who takes the additional amount. Then check every trip south: the lowest return airfare rule caps it, but two non-medical trips each, plus unlimited medical trips, add up quickly for families.
Frequently asked questions
What is Form T2222?
It's the CRA form used to calculate the northern residents deductions you claim on line 25500 of your tax return.
How long do I need to live in a northern zone?
For a continuous period of at least six consecutive months, beginning or ending in the tax year.
How much is the northern residents deduction for 2025?
$11.00 a day basic plus $11.00 a day additional in Zone A, half that in Zone B, limited to 20% of net income, as of October 2026.
How many trips can I claim on T2222?
Up to two non-medical trips per person a year, across all claimants, and any number of medical trips.
Can two people in the same home claim the additional residency amount?
No. If more than one person claims the basic amount for the same period and dwelling, no one in the household can claim the additional amount.
Who is an eligible family member for the travel deduction?
Someone living with you at the time of the trip who is your spouse or common-law partner, a child under 18, or certain wholly dependent parents, grandparents or relatives.
