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I-3 - Taxation Act

Section 985.0.3
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Full text
985.0.3. For the purposes of this Book, the geographical boundaries of a municipal or public body performing a function of government in Canada are
(a)  the geographical boundaries that encompass the area in respect of which a law of Canada or an agreement given effect by a law of Canada recognizes or grants to the body a power to impose taxes; or
(b)  if paragraph a does not apply, the geographical boundaries within which that body is authorized by the laws of Canada or of a province to exercise that function.
2009, c. 5, s. 401.
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