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I-3, r. 1 - Regulation respecting the Taxation Act

Section 350.1r1
Disposition versions

Full text
350.1R1. For the purposes of section 350.1 of the Act,
(a)  an area is a prescribed northern zone for a taxation year if it is
i.  an area included for that year in subsection 1 of section 7303.1 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), or
ii.  Îles de la Madeleine; and
(b)  an area is a prescribed intermediate zone for a taxation year if it is an area included for that year in subsection 2 of section 7303.1 of the Income Tax Regulations made under the Income Tax Act, other than Îles de la Madeleine.
s. 350.1R1; O.C. 1155-2004, s. 25; O.C. 134-2009, s. 1; O.C. 1182-2017, s. 3.
350.1R1. For the purposes of section 350.1 of the Act,
(a)  an area is a prescribed northern zone for a taxation year if it is an area included for that year in subsection 1 of section 7303.1 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)); and
(b)  an area is a prescribed intermediate zone for a taxation year if it is an area included for that year in subsection 2 of section 7303.1 of the Income Tax Regulations made under the Income Tax Act.
s. 350.1R1; O.C. 1155-2004, s. 25; O.C. 134-2009, s. 1.
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