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Calculating the Deduction for Travel Benefits

The other aspect of the NRD is the deduction for travel benefits. If you otherwise qualify for the NRD and certain travel benefits have been added to your income because they were paid by your employer, you may claim this part of the NRD as well.

The taxable travel benefit amount received from your employment in the prescribed zone will be shown in Box 32 or 33 of your T4 slip, or in Box 028 or Box 116 of your T4A slip.

You can deduct expenses such as airfare, hotels and meals up to a limit that is the lowest of the following three amounts:

The actual cost of the trip
The amount that your employer included in your income
The amount of the lowest return airfare from your residence to a designated city