C-401An Act to amend the Income Tax Act (northern residents deduction)
Private member's bill, introduced in the House of Commons on June 13, 2024
- Status
- At second reading in the House of Commons since June 13, 2024
What it does
Raises the northern residents deduction, adds inflation indexing, and merges the intermediate and northern zones into one northern zone.
What it does
- Raises the daily amount used to calculate the northern residents deduction to $13 for each qualifying day in a northern zone.
- Adds the deduction’s dollar amounts to the list of amounts that are adjusted for inflation.
- Merges the intermediate zone and the northern zone into one northern zone in Schedule 1.
- Updates the rules for claiming trip costs under the deduction and lets the Governor in Council change area names or coordinates in Schedule 1 by order.
- Applies the changes to the 2025 and later taxation years.
Who it affects
- Northern residents
- Individual taxpayers
- People claiming the northern residents deduction
- People who claim trip costs
Topics
Background
The bill changes the Income Tax Act rules for the northern residents deduction. It replaces the current zone setup with a single northern zone in Schedule 1.
Where it is
House of Commons
First reading
Completed.
Second reading
Current stage. Now here
Committee
Not reached.
Report stage
Not reached.
Third reading
Not reached.
Senate
First reading
Not reached.
Second reading
Not reached.
Committee
Not reached.
Third reading
Not reached.
Royal assent
Royal assent
Not reached.
Introduced by an MP who is not a minister. These bills compete in a lottery for debate time, and most do not become law. How a bill becomes law
How the House voted
No recorded votes yet
Read the source
LEGISinfo status: Outside the Order of Precedence. Bill data from LEGISinfo, votes from openparliament.ca and the House of Commons. Last updated October 13, 2026.