M-22 Northern residents deduction

That, in the opinion of the House, the government should recognize that: (a) the northern residents deduction was created to offset higher costs of living faced by residents in Canada’s remote communities; (b) the deduction contributes to community stability by retaining skilled workers and other residents; (c) designating the prescribed northern zone based solely on latitude arbitrarily excludes many rural and remote communities with high costs of living; (d) it should review the criteria upon which the northern residents deduction is based, with the goal of better reflecting the relative remoteness and costs of living in Canada’s rural and remote communities; and (e) such a review would be best undertaken by a task force empowered to study the issue, consult with communities, and recommend alternative approaches.