Canada northern residents deductions: residency amounts
The northern residents deductions distinguish basic and additional residency amounts, with different daily amounts for the two prescribed zones.
On this page
- Zone A daily amounts
- $11 basic and $11 additional, subject to conditions, for 2025.CRA, 2025 residency deduction limits
- Zone B daily amounts
- $5.50 basic and $5.50 additional, subject to conditions, for 2025.CRA, 2025 residency deduction limits
- Residence period
- At least six consecutive months on a permanent basis in a prescribed zone.CRA, northern residence eligibility
The published tax year and zones
CRA's current return guidance is labelled for tax year 2025, which is the latest published tax year. For Zone A, it lists a basic residency amount of $11 per day and an additional amount of $11 per day. For Zone B, the corresponding amounts are $5.50 per day each, subject to their separate conditions. CRA, 2025 residency deduction limits (opens in a new tab).
The residence condition
Eligibility requires living on a permanent basis for a continuous period of at least six consecutive months in one or more prescribed northern or intermediate zones. The qualifying period can begin or end in the tax year specified on Form T2222. CRA, northern residence eligibility (opens in a new tab).
When the additional amount applies
The additional residency amount applies to days used for the basic amount when the claimant maintained and lived in a dwelling in the prescribed zone and is the only person claiming the basic amount for that dwelling and period. If more than one person claims the basic amount for the same dwelling and period, nobody in that household can claim the additional amount for that period. CRA, additional residency amount conditions (opens in a new tab).
Scope of this explanation
This is general information about Canada, not personal tax or financial advice. This page does not project unpublished 2026 return amounts, calculate a deduction or tax saving, or cover travel deductions and special work-site adjustments. The government does not endorse this website.