Northern Residents Deductions - Zone B

Fort St. John qualifies as a "prescribed intermediate zone - Zone B" in regards to Northern Residents Deductions from the Canada Revenue Agency.

To qualify for northern residents deductions, you must have lived, on a permanent basis, in a prescribed northern or intermediate zone for a continuous period of at least six consecutive months.

This period can begin or end in the year specified on Form T2222, Northern Residents Deductions.

Publication T4039, Northern Residents Deductions - Places in Prescribed Zones, lists the places in the prescribed northern and intermediate zones.

Deduction limits - If you lived in a prescribed northern zone (Zone A), you can claim full northern residents deductions. If you lived in a prescribed intermediate zone (Zone B), you can claim one-half of the full northern residents deductions.

Deceased individuals - A person who died in the year qualifies if he or she lived in a prescribed zone for six months or more before the date of death.

Moving - Your period of residency is not affected if you moved from one place in a prescribed zone directly to another place in a prescribed zone.

Absences from a prescribed zone - If you lived in a prescribed zone on a permanent basis, absences from a prescribed zone do not usually affect your period of residency. If you lived in a prescribed zone for work-related reasons (while your principal place of residence was not in a prescribed zone), you may have lived in the prescribed zone on a temporary basis only and therefore may not qualify for the deduction.

To determine whether you lived in the prescribed zone on a permanent or a temporary basis, we consider the number of your absences from the prescribed zone and the purpose and length of your absences.

More detailed information on Northern Residents Deductions can be found on the Canada Revenue Agency website here.

S.U.C.C.E.S.S. can help you to fill out any forms. If you have any questions please feel free to contact us at 250-785-5323 Ext. 22