TP-350.1-V: Calculation of the Deduction for Residents of Designated Remote Areas

What’s in this article?

 

What is this?

Form TP-350.1-V is used to calculate the deduction you may be entitled to if you lived in one or more designated remote regions (prescribed northern zone or a prescribed intermediate zone). Click this link for a list of areas that are designated remote areas in Québec.

Revenu Québec says…

The total amount you may claim includes the following deductions:

  • a deduction for housing
  • a deduction for travel for which you received taxable benefits from your employer

 If you claim a deduction for trips made to obtain medical services, you cannot take those expenses into account in the calculation of a credit elsewhere in your return.

The taxable benefits from your employer respecting the trips is shown on Box K of your RL-1 slip.

If you are claiming the federal deduction for living in a prescribed northern or intermediate zone, use form T2222: Norther Residents Deduction.

 

Am I eligible?

You can claim a deduction for housing and travel on TP-350.1-V if, you lived in a designated remote area for at least six consecutive months. The six-month period can begin or end in the year.

Revenu Québec says…

If you lived in a designated remote area but your principal place of residence was located outside the area, you are considered to have interrupted your period of residence in the designated remote area when

  • you left the area each week, or
  • you lived in the area for a period of eight days and outside the area for a period of six days, on an alternating basis.

Temporary absences such as vacations or temporary postings are not considered interruptions in the period of residence.

The place where you live, and not the address where you receive your mail, determines whether or not you are a resident of a designated remote area.

To claim the travel deduction, you are also required to meet the following conditions:

  • You must be an employee.
  • You must be dealing at arm’s length with your employer.
  • You must have received a travel-related amount or benefit from your employer

It is not necessary to claim the housing deduction in order to be entitled to the travel deduction. For example, even if your spouse claims the full amount of the housing deduction for your dwelling, you may still claim the travel deduction if you received a taxable travel-related benefit.

 

Where do I claim this?

Follow these steps in H&R Block’s tax software to file your 2015 taxes:

Important: Before you begin, ensure that you told us that you lived in QUÉBEC on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:

  1. Click the HOME tab.
  2. Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:

Once you have confirmed your residence location, complete form TP-350.1-V by following these steps:

  1. Click the PREPARE tab.
  2. Click the OTHER icon. You will find yourself here:
  3. Under the SPECIAL SITUATIONS section, select the checkbox labelled Calculation of the deduction for residents of designated remote areas (TP-350.1-V).
  4. Scroll to the bottom of the page and click Continue.

When you arrive at the page for the Calculation of the deduction for residents of designated remote areas (TP-350.1-V), enter your information in the software.

 

Where can I learn more?