The lowest return airfare (LRA) tables show you the lowest level of return economy airfares for eligible airports, almost all of which are operating in the prescribed zones. With this option, you do not need to have an airfare quote or any receipts or supporting documents. Use the amount in the lowest return airfare table which corresponds to your travel date and the airport closest to your residence.

In case the Canada Revenue Agency (CRA) asks for proof of the cost, keep your receipts and any supporting documents. Use the cost of airfare for a round trip from the airport closest to your residence to the nearest designated city.To determine the LRA, you can use one of the following methods: The LRA is the cost of the cheapest round-trip airfare available when your travel began, between the airport closest to your residence and the nearest designated city.įor more details about the LRA, see notes 3 and 4 on Form T2222, Northern Residents Deductions. To claim a northern residents travel deduction, you must use the applicable lowest return airfare (LRA). Claiming a northern residents travel deductionĬlaiming a northern residents travel deduction.

Nearest airport to quebec city