786.1R1. For the purposes of paragraph b of section 786.1 of the Act, a payment is prescribed in respect of a taxation year that ends after 22 March 2003 and before 29 October 2008 if it is made by Western Co-operative Fertilizers Limited(a) after 22 March 2004 and before 31 March 2005, to Saskatchewan Wheat Pool;
(b) after 22 March 2004 and before 1 November 2007, to United Grain Growers Limited;
(c) after 30 March 2005 and before 13 March 2008, to Saskatchewan Wheat Pool Inc.; and
(d) after 12 March 2008 and before 29 October 2008, to Viterra Inc.