📍 Line 25500 – Places Located in Prescribed Zones for Northern Residents Deductions

To claim the Northern Residents deductions on line 25500 of your Canadian tax return, you must have lived, on a permanent basis, in a prescribed northern zone (Zone A) or a prescribed intermediate zone (Zone B) for at least six consecutive months in the tax year. These special zones are defined by the Canada Revenue Agency (CRA) due to higher living costs and limited access to services in remote areas. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-25500-northern-residents-deductions/line-25500-places-located-prescribed-zones.html))

🗺️ What Are Prescribed Zones?

A prescribed zone is either:

  • Zone A (Prescribed Northern Zone): includes northern and remote communities and territories where residents face significant environmental and economic challenges.
  • Zone B (Prescribed Intermediate Zone): includes areas that are somewhat remote but not as far north as Zone A.

All places in Yukon, Nunavut, and the Northwest Territories are included in prescribed northern zones. Many smaller communities in provinces such as Alberta, British Columbia, Manitoba, Ontario, Québec, and Saskatchewan are also listed. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-25500-northern-residents-deductions/line-25500-places-located-prescribed-zones.html))

📋 How the Zones Affect Your Claim

If you lived in a prescribed:

  • Zone A: you may claim the full Northern Residents deductions for the days you lived there, including the basic and additional residency amounts.
  • Zone B: you may claim one-half of the deductions for the period you lived in these intermediate zones.

These deductions are used in Step 2 of Form T2222 – Northern Residents Deductions to calculate the amounts to enter on line 25500 of your return.

📍 Examples of Prescribed Zones by Province

The CRA list includes many remote and northern places — far too many to list fully here. Some examples include:

  • Alberta: places such as Adams Landing, Assumption, Chipewyan reserves, etc.
  • British Columbia: Atlin, Fort Nelson, Eddontenajon, Haida Gwaii, etc.
  • Manitoba: Brochet, Gillam, Gods Lake, Island Lake, etc.
  • Ontario: Attawapiskat, Big Trout Lake, Wunnumin, and many others.
  • Québec: Akulivik, Aupaluk, Baie-des-Ha!Ha!, etc.
  • Yukon, Nunavut, Northwest Territories: all places in these territories are in prescribed northern zones.

📌 What If Your Community Isn’t Listed?

If you think you live in a prescribed zone but don’t see your community listed, contact the CRA for confirmation. Eligibility depends on living in one of these zones on a permanent basis for at least six consecutive months.