✈️ Line 25500 – Lowest Return Airfare Table (Northern Residents Deductions)

The Lowest Return Airfare (LRA) tables are used by northern residents in Canada to claim the travel portion of the Form T2222 – Northern Residents Deductions. The LRA represents the cost of the cheapest economy round‑trip airfare available between the airport nearest your northern residence and the nearest designated city at the time your travel began.

The LRA is one of three possible amounts you can use for each travel claim — you must choose the lowest of the three:

• ▶ the basic travel amount set by CRA;
• ▶ your actual documented travel costs; or
• ▶ the LRA amount from the table that applies to your travel date.

Using the LRA table is convenient because you don’t need to provide receipts if you choose the airfare figure from the official table, though it’s still important to keep your documentation in case CRA asks for proof.

📊 How to Use the Lowest Return Airfare Table

To determine your LRA amount for Line 25500:

1. Find the table that covers the period when your travel began (tables are updated quarterly by CRA).
2. Look up the airport closest to your northern residence in the table.
3. Use the airfare value shown — this becomes your LRA amount on Form T2222 (column 5, Chart B).

If the LRA amount is lower than your actual travel costs or the basic amount, using it can maximize your deduction. When choosing the amount, always pick the lowest of the three possible options allowed under CRA rules.

🛫 Example of a Return Airfare Table

Below is a snippet from the LRA table for **October to December 2025** — it shows the lowest economy airfares ordinarily available between selected northern airports and designated cities:

This table is just a sample — the official CRA page has comprehensive quarterly tables covering more than 135 northern airports across Canada.

📌 Why These Tables Matter

The northern residents travel deduction allows eligible Canadians living in prescribed northern or intermediate zones to claim certain travel costs. The LRA table helps standardize airfare costs, which can otherwise be difficult to determine in regions with high travel prices and limited flight options.

Using a standardized LRA table simplifies documentation and gives you a defensible figure if CRA reviews your return. Keep in mind that if you choose to use your actual airfare that is not lower than the table amount, you’ll need supporting receipts and documents.

Source: Canada Revenue Agency – Lowest Return Airfare tables for Line 25500 (Northern Residents Deductions).