For Canadians who live in the north, CRA offers two deductions: a residency deduction and a deduction for travel benefits.
To qualify for these deductions, the agency says, “You must have lived, on a permanent basis, in one or more prescribed northern or intermediate zones for at least six consecutive months beginning or ending in the tax year.”
For more, click here.
Also read:
Taxes for Canadians in the North (step-by-step instructions and link to interactive tax guide for Northerners)