This information applies to you if you meet both of the following conditions:

• You are an employer or a third-party payer who provides employment benefits for board, lodging, transportation, or travel assistance
• You provide these benefits to an employee who works or lives in locations that are in prescribed zones for purposes of the Northern residents deductions

If your employee works at a special site or a remote work location that is not in a prescribed zone, this information does not apply to you.

For a list of places in prescribed northern zones and prescribed intermediate zones, go to Northern residents.