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I-3 - Taxation Act
Section 350.1
Disposition versions
350.1. A taxpayer who is an individual and who, throughout a period (in this chapter referred to as the “qualifying period”) of not less than six consecutive months commencing or ending in a taxation year, has resided in one or more particular areas each of which was a prescribed northern zone or prescribed intermediate zone for the year may, if the taxpayer encloses the prescribed form containing prescribed information with the fiscal return the taxpayer is required to file for the year under section 1000, deduct, in computing the taxpayer’s income for the year, the amount determined in respect of the taxpayer under section 350.2.
350.1. An individual who, throughout a period, in this chapter referred to as the “qualifying period”, of not less than six consecutive months commencing or ending in a taxation year, has resided in one or more particular areas each of which was a prescribed northern zone or prescribed intermediate zone for the year, and who encloses the prescribed form containing the prescribed information with the fiscal return the individual is required to file for the year under section 1000, may deduct, in computing the individual’s income for the year, the amount determined in respect of the individual under section 350.2.
