Here's how I describe this benefit simply to my clients:

You're allowed to write off Transportation (eg airfare or a flat rate of $0.58/km if you drive),
Meals (or a flat rate of $69/day) and Accommodation (receipts required), up to $896.19 per person per trip ("Lowest Return Airfare"). And you're allowed to write off a maximum of 2 trips per year per person, up to the amount you received in box 32 on your T4 OR (and this is new in 2021...) if you DON'T get a number in box 32 of your T4, you can still claim up to $1200 in travel for each person in your household.

So Joe and Jane have two kids, aged 8 and 10.  Joe gets a box 32 of $2242; Jane does not have a Box 32.

So, the total travel that can be claimed by either Joe or Jane is as follows:

Joe can claim up to two trips per person in his family, so 4 people, two trips, up to 944.20 per person per trip (that figure is the Yukon Lowest Return Airfare in 2021), up to $2242 in total.

Jane can claim up to two trips per person in her family, so 4 people two trips, up to 944.20 per person per trip, up to $1200 in total.

Now, the only caveat is that you've got to divide the trips so there are no more than 2 trips being claimed per person by anyone.  So Joe can claim one trip with all 4 of them and another trip he took with only the one kid, and then Jane can claim one trip with her and the other kid....so each person in the family has 2 of their own trips written off by someone.

Make sense?