October 2023

Executive Summary

When the Canada Revenue Agency (CRA) met face-to-face with small and medium businesses and accountants in Whitehorse, Yellowknife, and Iqaluit through the Serving You Better consultations in 2016, we heard feedback about issues that affect individuals. Northern residents (individuals living in a prescribed zone for a continuous period of at least six consecutive months) told the CRA about the challenges they face when it comes to meeting individual tax obligations and receiving benefits.

The CRA heard that:

• it needs to provide more help to territorial residents so they can file income tax and benefit returns and receive the benefits to which they are entitled
• it is difficult to claim the deduction for travel benefits as part of the northern residents deductions, because of the need to identify the lowest return airfare (LRA) on the day of travel
• the CRA conducts repeated or unnecessary reviews of the returns of those who claim the northern residents deductions

In line with its commitment to provide better service to northern residents, the CRA piloted the simplified northern residents travel deduction (SNRTD) for the 2023 tax-filing season. The SNRTD pilot project aims to make it easier for northern residents to calculate the travel deduction by providing new airfare tables. The airfare tables offer amounts that can be used by all northern residents to satisfy the LRA element of the deduction. The pilot project also introduced a more flexible review process that will assist taxpayers and their authorized representatives when the CRA reviews claims.

The Collections and Verification Branch led a consultation process in the summer of 2023 to receive input on the SNRTD. The consultation was open from July to September 2023, with opportunities to provide input through in-person and virtual roundtables, email submissions, and an online questionnaire.

Participants were asked questions about three main topics:

• experience claiming the northern residents travel deduction
• perspectives on the SNRTD pilot project
• resources and support for claiming the travel deduction

Participants identified areas of concern with the SNRTD, such as the amounts indicated in the airfare tables being too low, the complexity of calculating the travel deduction, and a lack of clear information available to complete Form T2222, Northern Residents Deductions. The participants made suggestions that they felt could improve the SNRTD, as well the northern residents travel deduction as a whole.

This report includes an overview of the consultation design and results, what we learned from participants, and next steps.

Background

On February 20, 2023, during the launch of the 2023 tax-filing season, the Canada Revenue Agency (CRA) introduced the SNRTD pilot project, to make it easier for northern residents to claim the travel deduction. The main focus of the pilot project is a new tool, the airfare tables, which gives taxpayers the option to use an amount provided in the tables as the LRA for their travel deduction claims.

The CRA will also be more flexible in its reviews of the LRA and will now also accept:

• the actual costs paid for economy return airfare tickets to be used as the LRA in taxpayers’ calculations for the travel deduction, as long as they are for a round trip between the airport closest to the taxpayer’s residence and the nearest designated city^{Footnote 1}
• quotes obtained before the day of travel, as long as they are for a round trip between the airport closest to the taxpayer’s residence and the nearest designated city
• quotes or actual costs for round-trip, charter flights to the nearest airport that has scheduled commercial flights to the nearest designated city for taxpayers who live in remote communities. These amounts can then be added to the LRA

This new simplified process for claiming the travel benefits portion of the northern residents deductions is a result of the CRA’s 2019 consultation on the lowest return airfare (LRA) requirement for the northern residents deductions and other previous consultation activities (see Table 1).

Purpose and objectives

The CRA began consulting Canadians on the SNRTD in the summer of 2023. During the consultation period, from July to September 2023, we connected with northern residents and stakeholders and provided them with opportunities to share feedback on the SNRTD pilot project. The purpose of the consultation was to use the feedback provided within the scope of the consultation to inform future improvements to the SNRTD.

The objectives of the consultation were to:

Inform impacted stakeholders and residents on:

• requirements of the northern residents travel deduction and explain the changes that were implemented with the SNRTD
• the CRA’s intent to move forward with new airfare tables
• opportunities to participate in consultations to provide feedback
• how their feedback will be used to make changes to the airfare tables, where applicable

Gather informed input from impacted stakeholders on:

• the pilot project, to inform future iterations of the airfare tables

To achieve these objectives, the CRA provided opportunities for northern residents and stakeholders to share feedback on the SNRTD via:

• in-person and virtual roundtable discussions
• an online questionnaire
• email submissions

Facilitated Roundtables

Considerations and approach

The CRA facilitated two in-person roundtables in the prescribed northern zones and one virtual national roundtable (see Table 3). The roundtables were designed to engage northern residents and stakeholders in discussions about their experiences with the SNRTD, the new airfare tables, the flexible review process, and the CRA’s resources and support available to help navigate the SNRTD.

Providing multiple formats for consulting affected and interested northern residents and groups was central to the CRA’s approach in obtaining feedback in an inclusive, open, fair, and balanced manner. Whether in-person or online, all formats used were designed to encourage productive dialogue and participation.

Careful consideration was given to the needs, realities and lived experiences of northern communities. For instance:

• Given the large Indigenous populations in the North, invitations to participate in the roundtables were sent to Indigenous organizations at the national and local level
• As there are known Internet connection challenges in the North, virtual roundtables would have been unreliable as the sole method for engaging northern communities. It was very important to provide in-person consultation opportunities to complement the online mechanisms, which included email submissions and the online questionnaire
• In order to better understand living in the northern communities, while being respectful to Indigenous cultures and practices, small interactive roundtables were planned so that the participants would feel free to share their experiences more openly

Participant recruitment

Participant recruitment for the roundtables focused on reaching northern residents and stakeholders familiar or experienced with the northern residents travel deduction, such as:

• tax professionals
• e-filers and organizations in the Community Volunteer Income Tax Program
• community service organizations
• local friendship centres
• band council offices
• provincial and territorial governments

To identify and recruit roundtable participants, the CRA used its internal resources, including:

• Community Volunteer Income Tax Program and Benefits Outreach Division, Assessment, Benefit, and Service Branch
• Partnerships Directorate, Service, Innovation and Integration Branch
• Strategic Regional Communications Division, Public Affairs Branch

Due to limited capacity, for each roundtable the CRA targeted select individuals and stakeholders: 34 invitations to the Whitehorse roundtable; 42 invitations to the Iqaluit roundtable; and 281 invitations to the virtual roundtables. The virtual roundtables had representation from the three coasts.

Chart 1: Virtual roundtable participant demographic information

Logistics and structure

CRA officials facilitated the roundtables with the support of a moderator, a subject matter expert, and two notetakers from the Compliance and Verification Branch. Each roundtable was designed to last up to two hours, beginning with introductions and followed by a presentation of the SNRTD and discussion.

The Whitehorse and Iqaluit roundtables were hosted in English, given the prevalence of English-speaking participants in those locations. In those roundtables, the moderator and presenter were bilingual in the official languages. The virtual roundtables were hosted in English and French as a commitment to official languages and serving official-language, minority communities.

Discussions with participants were divided into three topics:

• experience claiming the northern residents travel deduction
• perspectives on the SNRTD pilot project
• resources and support for claiming the travel deduction

Specific questions related to each topic were used to guide the discussion with participants (see Appendix).

Roundtable evaluations

Participants were asked to complete an evaluation form at the end of each roundtable to measure the success and satisfaction of the roundtable format. Of the 10 participants who attended the two in-person roundtables, six submitted a roundtable evaluation form. All of the participants who completed the in-person roundtable evaluation indicated that the roundtables were facilitated in a way that promoted open dialogue, and they felt welcomed and respected. The majority of respondents also mentioned that they felt the facilitators were very receptive to hearing the feedback but were unsure if the process would result in any changes or updates for the northern residents travel deduction.

From the virtual roundtable, 1 in 10 participants completed the evaluation. Their responses were generally positive. They also felt the roundtable was facilitated in a way that promoted open dialogue, and they felt welcomed and respected during the consultation roundtable. Similarly, the participant expressed a lack of confidence that the CRA would make improvements to the SNRTD based on the feedback received during the roundtable.

Online Consultation Questionnaire

Considerations and approach

As part of the consultation, the CRA launched an online questionnaire to collect quantitative and qualitative information about the experience of northern residents, tax professionals, and other stakeholders with the SNRTD, the new airfare tables, the flexible review process, and the CRA’s resources and support available to Canadians to navigate the SNRTD. The questionnaire was available on Canada.ca from July 21 to September 24, 2023.

The questionnaire was promoted widely to obtain as many submissions as possible, including on social media and through mailing lists.

Participant demographics

During the consultation period the questionnaire received 262 submissions, the majority (70%) of which were completed by those who identified themselves as tax professionals (see Chart 2).

Chart 2: Participant demographic information

Responses to Question 1: Please tell us a little about yourself. Base: All participants (n=262)

To increase participation by northern residents, we published additional promotional messaging on our social media accounts and through our Stakeholder Desk mailing lists.

Chart 3: Participant breakdown by province and territory

Responses to Question 23: Which province or territory are you located in? Base: All participants (n=262)

Among those that identified as northern residents who do not claim the northern residents travel deduction (6%) (see Chart 2), the majority claimed that the reason for not claiming it is because they are unsure if they are eligible for the deduction (56%). Meanwhile, 31% claimed that they were unaware of the travel deduction, and 13% indicated that the information and process for claiming the deduction is too difficult to understand (see Chart 4).

Chart 4: Reasons for not claiming the northern residents travel deduction

Responses to Question 3: Is there a particular reason you do not claim the northern residents travel deduction? Base: Participants who identified as northern residents who do not claim the northern residents travel deduction (n=16)

Email Submissions

Considerations and approach

During the consultation period, individuals and stakeholders were provided with a CRA email address they could use to make written submissions. Participants were not provided with any guiding questions and were free to provide open-form comments. To date, the mailbox has received a total of 35 communications from individuals or stakeholders, 25 of which provided feedback and 10 asked questions about the travel deduction. The email address was posted on Canada.ca and included in SNRTD communications as an alternative option to participating in the roundtables or online questionnaire.

What We Learned

Throughout the consultation period, the roundtable discussions, online questionnaire, and email submissions provided great insight into northern residents and stakeholders’ thoughts and concerns related to the SNRTD. Participants from the roundtables shared many comments and suggestions about the northern residents travel deduction, as well as how their experiences affect their claims.

During the in-person roundtable in Iqaluit, we were told that there is a significant housing shortage, and as a result the residents are either living with many people in one residence, living in shelters, or need to build their own places to live. We were told that some residents, often the younger generation, build their own structures for their dwellings. Consequently, multiple families living at the same address often means that only one adult living at that address can claim the additional residency deduction. Furthermore, the form itself requires an address and these dwellings don’t have one. There is also no CRA-published information available to help them in these situations.

While this feedback on the residency portion of the deduction is outside the scope of the consultation, we listened to what was being explained to us and it will be used in updating processing instructions for our review programs. It has also been noted for use in future decision-making.

Experience claiming the northern residents travel deduction

Challenges and barriers with the travel deduction

The questionnaire results show that the most challenging part of the travel deduction is providing the LRA, with 36% of responses being that quotes for the LRA are hard or impossible to get. Participants also indicated that understanding the calculation (19% of responses) and the $1,200 standard amount (15% of responses) are common barriers for claiming the deduction (see Chart 5).

These responses were often reiterated by participants who provided free-form comments to explain their difficulties with the deduction (22% of responses) (see Chart 5). For example, providing the three amounts required for the calculation on Form T2222 (the taxable travel benefit or part of the $1,200 standard amount, travel expenses, and the LRA) and the form itself is confusing for many and time-consuming. These challenges were reiterated by participants of the roundtables and email submissions.

Chart 5: Challenges and barriers when claiming the northern residents travel deduction

Responses to Question 4: Overall, what are the challenges and barriers you face when claiming the travel deduction? (Choose all that apply) Base: All participants (n=262), 421 total responses

Participants also said that the calculation, and the LRA in particular, does not account for the mileage costs, which can be higher than the LRA. This is an issue for northern residents who have to drive long distances to arrive at their nearest airport, as well as for residents who travel exclusively by car on their trip. In both scenarios, the mileage increases their travel expenses, which may exclude their mileage costs entirely from the deduction if the travel expenses exceed either of the two other amounts in the calculation.

Participants of the roundtables shared that the LRA is the most confusing part of the calculation. They expressed confusion over how to identify their nearest designated city (which is not necessarily the nearest city geographically) and why there is a need to use the LRA to their nearest designated city in their claim, especially in the case of travelling by car or travelling to a different city, for example.

Furthermore, questionnaire participants said that the complexity of the deduction is a challenge for them, especially when claiming trips with multiple family members. Common points of confusion are the amount of trips a taxpayer can claim, allocating trips, applying the taxable travel benefit and the $1,200 standard amount, and claiming trips for children under shared custody. Many of the email submissions asked about how to apply the $1,200 standard amount, particularly when there are multiple eligible family members on a claim.

Other barriers to claiming the travel deduction highlighted by participants include the prospect of CRA application reviews, which can result in added expenses for clients who require the services of a tax professional in the review process; gathering supporting documents; obtaining the LRA; and the understanding that the costs associated with applying for the deduction outweigh the benefit of the deduction.

Participant suggestions for simplifying the process

All participants were asked to share their thoughts on what could be done to make the process of claiming the travel deduction simpler, which can be summarized in three key themes: improved communications and publishing, introduction of a flat rate, and LRA availability.

Improved communications and publishing

The majority of the comments received suggested that improved communications and publishing would simplify the process of claiming the travel deduction.

In fact, among those that did not use the airfare tables for their individual or clients’ 2022 income tax and benefit returns (57%) (see Chart 6), most participants (55%) claimed that it was because they were not aware of the tables (see Chart 7).

Chart 6: Participants’ use of the airfare tables in 2023

Responses to Question 11: Did you use the LRA tables to claim the travel deduction for your 2022 tax return? Base: All participants (n=262)

Chart 7: Reasons for not using the LRA tables

Responses to Question 11b: Why did you not use the LRA tables to claim the travel deduction? (Please select one) Base: Participants who did not use the LRA tables for their 2022 tax return (n=149)

In addition to simplified instructions and examples in plain language, participants provided specific suggestions for simplifying the claim process:

• clarification on claiming and allocating the deduction for households with multiple family members
• clarification on the $1,200 standard amount and instructions for using it
• more specific guidelines for those who receive taxable travel benefits
• more detailed information on allowable travel expenses
• instructions for using the LRA tables to complete the T2222 form
• a link to the LRA tables included in the T2222 form
• a new version of the T2222 form, exclusively for the travel deduction
• letters to all claimants of the northern residents deductions, with information on how to claim the travel deduction
• a Canada.ca web page dedicated to airfares and designated cities
• an online calculator
• an online tool that provides the nearest designated city based on city of residence
• predetermined calculations for cities
• separate forms for Zone A (prescribed northern zone) and Zone B (prescribed intermediate zone)
• a step-by-step video demonstration of how to claim the travel deduction
• a declining balance in the maximum claim ($1,200 standard amount or taxable travel benefit) for multiple trips
• a published guide for the travel deduction

Introduction of a flat rate

Participants expressed a lot of interest in a flat rate or standard amount in lieu of the calculation. Moreover, while some suggested simplifying the claim process with a flat rate per trip, others mentioned that the flat rate should be an automatic claim process for those living in a prescribed zone, without the need for proof of travel. The flat rate could be one amount applicable to all northern residents or applicable to northern residents based on region, designated city, size of household, duration of travel, inflation, cost of living, etc.

Furthermore, a flat rate would eliminate the need to provide the LRA, which was criticized by many participants as being difficult to obtain retroactively, not typical of regular airfares, a barrier to claiming the $1,200 standard amount or taxable travel benefits, and further complicating the calculation.

LRA availability

Finally, participants stated that having the ability to access the LRA retroactively would simplify the claim process, as it can be challenging for many. Participants also mentioned that the CRA should continue to provide the LRA to help with claiming the deduction.

Perspectives on the pilot project

The overall perception of the new airfare tables is positive. When participants were introduced to the tables while completing the online questionnaire, the majority (71%) indicated that they would prefer to use the airfare tables over their own supporting information for the LRA in their claim (see Chart 8).

Chart 8: Preferred methods of providing the LRA

Responses to Question 16: Which method of providing the LRA amount would you prefer to use for your claim? Base: All participants (n=262)

Additionally, 87% of all participants stated that the information provided in the tables is clear and reliable (see Chart 9), and among those that used the tables for their 2022 income tax and benefit return (43%) (see Chart 6), 85% indicated that the tables were helpful (see Chart 10).

Similarly, participants in the roundtables and email submissions commented that the airfare tables are a good starting point by providing the LRA for taxpayers to use for their claims.

Chart 9: Clarity of the airfare tables

Responses to Question 13: Do the airfare tables present the information in a simple and reliable way? Base: All participants (n=262)

Chart 10: Usefulness of the airfare tables

Responses to Question 11a: Were the LRA tables helpful to you? Base: Participants who used the LRA tables to claim the travel deduction for their 2022 tax return (n=113)

Benefits of using the airfare tables

Participants in the questionnaire who prefer to use the airfare tables for their individual or clients’ claims explained two overall benefits: the tables simplify the claim and facilitate CRA approvals.

They said that the airfare tables are easy to use, time-saving, and readily available. For example, many stated that they prefer to use the tables as it eliminates the need for taxpayers or tax preparers to search for airfare quotes and provide supporting documents, which can be burdensome and is often not done before travel.

Many emphasized that clients do not think to obtain airfare quotes before their travel, because they are not aware of the requirement or they do not remember. Some argued that it is unreasonable to expect an individual to do so, especially for travel by car. Since it is difficult to obtain LRA quotes retroactively, the airfare tables provide a convenient alternative solution.

Some also explained that the airfare tables simplify and standardize a claim, making it easier to understand and explain to clients. As a result, tax preparers can spend less time preparing travel deduction claims and potentially reducing costs for clients.

Furthermore, participants explained that they prefer to use the airfare tables to facilitate approval of a claim, since the LRA amounts are clearly accepted by the CRA and not subject to interpretation. Participants, especially tax preparers, do not worry about the possibility of verifications or audits by the CRA when using CRA-issued information.

Benefits of using supporting documents

Participants who prefer to use supporting documents for their individual or clients’ claims said that option results in accurate information and better results.

Many questionnaire participants commented that supporting documents, such as airfare quotes, are a more accurate, realistic representation of the actual cost of flight, which is typically significantly more than the LRA amounts in the tables. In fact, many insisted that the LRA amounts in the tables are wrong or exceptionally low and difficult to obtain. Some participants also stated that they rely on the airfare tables provided by airline companies as a simple and accurate resource.

Participants explained that providing documents to support a higher LRA would likely yield a higher overall deduction.

Airfare table amounts

Despite participants’ satisfaction with the airfare tables as a means of providing the LRA, participants made many comments on the accuracy of the LRA amounts.

For example, among participants in the questionnaire that stated that the airfare tables do not present information in a simple and reliable way (13%) (see Chart 9), participants expressed that the LRA amounts do not take into account factors that typically affect pricing. These factors include: desired travel dates, fluctuating price changes, flight availability, and reasonable upgrades, such as no charges for cancellations or luggage.

In addition, 45% of participants stated that it would be beneficial to publish the airfare tables more frequently (quarterly) (see Chart 11), the majority of which concluding that more frequently published LRAs would result in updated or more accurate amounts. For instance, quarterly published LRAs would be consistent with the approach airline companies take in publishing their rates. It may also take into account the price differences in flying at different times of the year (for example, school holidays) or periods of high inflation. This approach would allow for more reliable and current information.

Chart 11: Frequency of LRA table publishing

Responses to Question 14: Do you think it would be beneficial to have the new airfare tables published quarterly? Base: All participants (n=262)

Flexible reviews

Questionnaire participants were given options for providing supporting documents for the LRA that would be acceptable to the CRA without the use of the airfare tables. Most of the participants (74%) stated that this increased flexibility would simplify the claim process (see Chart 12).

Chart 12: Perceptions of the new flexible review process

Responses to Question 18: Will the flexible review process make claiming the travel deduction simpler? Base: All participants (n=262)

With this flexibility in mind, 71% of questionnaire participants stated that they feel very or moderately confident in making a claim with supporting documents (see Chart 13). This sentiment was also expressed by the roundtable participants.

Chart 13: Confidence in making a claim

Responses to Question 19: Knowing the flexible review process, how confident do you feel in correctly making a claim with supporting documents (please select one)? Base: All participants (n=262)

Those who stated in the questionnaire that the increased flexibility would not simplify the claim process (26%) (see Chart 12) expressed that other barriers to claiming the deduction mentioned in this report continue to complicate the deduction, including lack of awareness, the requirement to provide supporting documents, and verifications.

Additionally, some questionnaire participants said:

• The alternative options require the same amount of work to make a claim
• Too many options may complicate claiming the deduction

Some participants were concerned that instead of standardizing the LRA or the deduction entirely, the options will result in taxpayers submitting different LRA amounts. Taxpayers would then have to provide more supporting documents subject to the CRA’s interpretation, which may ultimately lead to more CRA reviews or verifications and more work for the taxpayer or tax preparer.

Resources and support for claiming the deduction

When questionnaire participants were asked where they find answers when they need help or have questions about the northern residents travel deduction, most answered that they look to Canada.ca, tax professionals, or CRA contact centres (see Chart 14). Others commented that they rely on tax research resources (Income Tax Act, Taxnet Pro, etc.) and colleagues.

Similarly, most roundtable participants stated they use the CRA’s web pages or call the individual tax enquiries line when looking for information related to the northern residents travel deduction.

These findings are consistent with questionnaire participants’ responses to what tools or resources they find most effective for learning, which is mainly web content (see Chart 15). Participants also commented that tax research resources (tax courses, seminars, software, etc.) support their learning. Others referenced CRA resources, including the Dedicated Telephone Service for income tax service providers, paper forms and guides, examples and scenarios, and web updates.

Chart 14: Resources for support

Responses to Question 20: When you need assistance or have questions about the northern residents travel deduction, where do you find your answers? (Choose all that apply) Base: All participants (n=262), 387 total responses

Chart 15: Preferred tools for learning

Responses to Question 21: What tools or resources do you find most effective for learning? (Choose all that apply) Base: All participants (n=262), 469 total responses

Some participants at the Yukon roundtable said they want to see the CRA office reopened in Whitehorse. Others said they want in-person, hands-on training, especially for volunteers with the Community Volunteer Income Tax Program.

Some of the participants said they prefer paper copies of forms and guides for the northern residents deductions, while other participants in Iqaluit said they want the forms and guides provided in the Inuktitut and Inuinnaqtun languages.

Roundtable participants also said that the CRA needs to communicate with northern residents directly, such as sending out notifications by mail when changes are made. Specifically:

• Many participants were not aware of the SNRTD or the new airfare tables until they were invited to the roundtables
• Many participants were concerned that they were not aware of the changes to the northern residents deductions made as a result of Budget 2021

Next Steps

The CRA will carefully review the feedback received and use it to make informed decisions in the following areas:

• We will work on how to better inform northern residents about the changes that have already been implemented (for example, the changes that were made with Budget 2021 and those made for the SNRTD pilot project)
• We will work on educating northern residents to clarify what documents are acceptable in support of northern residents deduction claims
• We will increase the training for our assessors, so that claims will be reviewed in the same way across the country
• We will review the CRA web pages and publications, as well as Form T2222, Northern Residents Deductions, for enhancements, such as providing more examples for the calculation of the travel deduction portion, to increase the understanding of the northern residents deduction and the SNRTD
• We will update the procedures used in our verification programs, including pre- and post-assessment review programs, to reflect what was learned in the consultations. This will allow CRA officers reviewing claims to have a better understanding of those living in the north, such as how their claims are affected by housing shortages
• We will look into increasing the frequency of the airfare tables

Conclusion

The CRA thanks the participants who met with us in person in Whitehorse and Iqaluit and virtually, as well as those who participated in the online questionnaire and by email submission. We appreciate the time that was taken to share your experiences with us regarding the pilot project, as well as the northern residents deductions as a whole.

From the feedback we received, we understand that the idea of the airfare tables was good. However, there is work to be done to improve them, specifically the amounts in the tables. We heard you when you thanked us for coming to the north and offering virtual roundtables so that we could listen to your experiences. But we also heard your concerns on how we introduced the pilot project and that we did not do a good job of communicating to northern residents when changes were made. We thank you for your honesty in the consultations, and we are committed to making improvements.

We will begin making changes for the upcoming tax season, but that will be just the beginning. The work to improve will continue based on the feedback we received during the consultations.

Appendix

Roundtable discussion guide

Discussion topic 1: Experience claiming the northern residents travel deduction

• What is your understanding of the nearest designated city?
• In your own words, what does the LRA mean?
• In your experience, what have been the challenges and barriers when claiming the northern residents travel deduction?
• Do you normally claim the deduction for yourself or for your entire family?
• On a scale of 1-5 (1 being not at all confident, and 5 being very confident), how confident do you feel in correctly making a claim for your family?
• What do you think can be done to make the process of claiming the travel deduction simpler?

Discussion topic 2: Perspectives on the pilot project

• Do the airfare tables present the information in a simple and reliable way?
• Currently, the LRA tables are published twice a year for six months at a time. Would you prefer quarterly, if that were an option?
• Before today, did you know that you can still use an airline quote or the actual cost of a return economy ticket to a designated city for the LRA if you do not want to use the LRA tables?
• Do you have any thoughts or suggestions about the flexible reviews part of the SNRTD?

Discussion topic 3: Resources and support for claiming the deduction

• When you need help or have questions about the northern residents travel deduction, where do you find your answers?
• What other resources and guidance would be helpful, particularly for northern remote communities?
• Where did you first hear about the SNRTD or the airfare tables?