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Loading The Northern Residents Deduction…
What living in Yellowknife is worth on your tax return — the daily residency amount, the dwelling rule that doubles it, the 20% income limit, and how a trip south is claimed.
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365 if you were here the whole year.
Used for two things: the 20% limit, and an estimate of what the deduction saves you. Optional — leave it blank and you still get the deduction figure.
Put in how many days you lived here to see what you can claim.
Two adults in one home each claiming the basic amount comes to the same total as one of them claiming both amounts — unless one has too little income to use it, because of the limit above.
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You can claim 2 trips a year that were not for medical care, for each person travelling. For each trip you claim the lowest of three amounts.
This figure is not on our page on purpose. CRA republishes the airfare table every three months and it is per airport and per travel date, so any number we typed here would be out of date within the quarter. Look your own trip up in the table and put that figure in.
Fill in all three to see what this trip is worth.
Living in Yellowknife is worth money on your tax return, and a lot of people either miss it or claim only half of it. There are two parts. The residency deduction is a flat amount for every day you lived here — up to $11 a day, and up to $11 a day again if nobody else in your home is claiming it. The travel deduction covers trips out, including medical travel. Both go on Form T2222 and end up on line 25500.
This page does the arithmetic and shows its working. It is not tax advice and it does not file anything for you.
Everyone living in the house can claim the basic amount on their own return. The additional amount is different: you only get it if you are the only person in that dwelling claiming the basic amount for that period. So if two adults in one home both claim the basic amount, nobody in that home gets the additional one.
There is no two-trip limit on travel for medical care — you can claim every medical trip, for yourself and for anyone travelling with you who needed to. The same lowest-of-three arithmetic applies to each one, and the $1,200 standard amount is still the most one person can claim across all of their trips in the year.
| Income | Rate |
|---|---|
| $0.00 to $57,375.00 | 14.5% |
| $57,375.00 to $114,750.00 | 20.5% |
| $114,750.00 to $177,882.00 | 26% |
| $177,882.00 to $253,414.00 | 29% |
| Over $253,414.00 | 33% |
The 2025 rate on the lowest band is 14.5% because the rate changed part-way through the year; CRA publishes the blended figure.
| Income | Rate |
|---|---|
| $0.00 to $51,964.00 | 5.9% |
| $51,964.00 to $103,930.00 | 8.6% |
| $103,930.00 to $168,967.00 | 12.2% |
| Over $168,967.00 | 14.05% |
Never claimed it? You can go back
The six months does not have to sit inside one calendar year — the run can start or end in the tax year you are claiming for. So someone who moved up in September still qualifies for that year, as long as they were still here the following March.
The residency deduction can never be more than 20% of your income for the year. On a $30,000 income that caps it at $6,000, which is less than a full year in Zone A would otherwise be worth. It is the one rule a quick multiplication misses, and it only ever bites the people with the least room to spare — which is why the calculator asks for your income.
Two people each claiming the basic amount comes to exactly the same as one of them claiming both amounts. Where it does matter is when one of them has little or no income: the 20% limit is worked out per person, so a low earner may not be able to use their share. Worth a look before you both file.
For the travel deduction CRA can ask for receipts and proof the trip happened — tickets, boarding passes, hotel bills. Keep them for six years. You do not send them in with the return; you produce them if you are asked.
Up to $8,030
off your 2025 taxable income if you were here all 365 days and nobody else in your home claims it.
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