487.0.2.1R1. In the first paragraph of section 487.0.2.1 of the Act, a drought region or a region of flood or excessive moisture means a region listed in section 7305.01 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
117-2019O.C. 117-2019, s. 161.