Income Tax Regulations

7305.01 (1) For the purposes of subsections 80.3(4) and (4.1) of the Act, the following regions are prescribed drought regions or prescribed regions of flood or excessive moisture:

• (a) in respect of the 2014 calendar year

  • (i) in Manitoba, Census Divisions No. 17, Unorganized, and No. 20, Unorganized, South Part, as these divisions were developed by Statistics Canada for the 2011 Census, the Municipality of Shoal Lake, the Reserve of Valley River 63A and the Rural Municipalities of Albert, Alonsa, Archie, Arthur, Birtle, Blanshard, Brenda, Cameron, Clanwilliam, Coldwell, Daly, Dauphin, Edward, Ellice, Elton, Eriksdale, Ethelbert, Gilbert Plains, Glenella, Glenwood, Grahamdale, Grandview, Hamiota, Harrison, Hillsburg, Killarney-Turtle Mountain, Lakeview, Langford, Lansdowne, Lawrence, McCreary, Miniota, Minitonas, Minto, Morton, Mossey River, Mountain, North Cypress, North Norfolk, Oakland, Ochre River, Odanah, Park, Pipestone, Portage la Prairie, Riverside, Rosedale, Rossburn, Russell, Saskatchewan, Shell River, Shellmouth-Boulton, Sifton, Siglunes, Silver Creek, South Cypress, St. Laurent, Ste. Rose, Strathclair, Swan River, Wallace, Westbourne, Whitehead, Whitewater, Winchester, Woodlands and Woodworth,

  • (ii) in British Columbia, the Census Subdvisions of Alberni-Clayoquot A, C and D, Bulkley-Nechako A to G, Capital F, Cariboo A to C and I, Comox Valley A, Cowichan Valley F, Fraser-Fort George A and C to H, Nanaimo C and H, Peace River B to E and Powell River D and Part 2 of Census Subdivision Capital H, as these subdivisions were developed by Statistics Canada for the 2011 Census,

  • (iii) in Saskatchewan, the Rural Municipalities of Antler, Argyle, Buchanan, Calder, Cana, Churchbridge, Clayton, Cote, Elfros, Emerald, Enniskillen, Fertile Belt, Foam Lake, Garry, Good Lake, Grayson, Hazel Dell, Insinger, Invermay, Ituna Bon Accord, Kelvington, Keys, Lakeview, Langenburg, Livingston, Martin, Maryfield, McLeod, Moose Creek, Moose Mountain, Moosomin, Mount Pleasant, Orkney, Ponass Lake, Preeceville, Reciprocity, Rocanville, Saltcoats, Sasman, Silverwood, Sliding Hills, Spy Hill, St. Philips, Stanley, Storthoaks, Wallace, Walpole, Wawken and Willowdale, and

  • (iv) in Alberta, the Counties of Birch Hills, Clear Hills, Grande Prairie, Mackenzie, Northern Lights, Northern Sunrise and Saddle Hills and the Municipal Districts of Big Lakes, Fairview, Greenview, Peace, Smoky River and Spirit River;

• (b) in respect of the 2015 calendar year

  • (i) in Manitoba, Census Divisions No. 18, Unorganized, East Part, No. 19, Unorganized, No. 20, Unorganized, North and South Parts, and No. 21, Unorganized, as these divisions were developed by Statistics Canada for the 2011 Census, the Municipalities of Ethelbert, Gilbert Plains, Grandview, Minitonas-Bowsman, Mossey River, Roblin, Ste. Rose and Swan Valley West, the Reserve Valley River 63A, the Rural Municipalities of Alonsa, Dauphin, Grahamdale, Lakeshore, Mountain and Riding Mountain West and the portion of the Rural Municipality of West Interlake that corresponds to the territory of the Rural Municipality of Siglunes, as it existed on December 31, 2014,

  • (ii) in British Columbia, the Census Subdvisions of Abbotsford, Alberni-Clayoquot A to D and F, Bulkley-Nechako A to G, Burnaby, Capital F and G, Cariboo A to L, Central Coast A and C, Central Kootenay A to E, G, H, J and K, Central Okanagan, Central Okanagan J, Central Saanich, Columbia-Shuswap A to F, Comox Valley A, B (Lazo North) and C (Puntledge-Black Creek), Cowichan Valley B, F, G and I, East Kootenay A to C and E to G, Fraser Valley A to G, Greater Vancouver A, Kitimat-Stikine B, Kootenay Boundary B to E, Mount Waddington A to D, Nanaimo (City), Nanaimo C and E to H, North Cowichan, North Okanagan B and D to F, North Saanich, Okanagan-Similkameen A to H, Pitt Meadows, Powell River A to D, Saanich, Squamish-Lillooet A to D, Strathcona A, C and D (Oyster Bay-Buttle Lake), Sunshine Coast A, Thompson-Nicola A (Wells Gray Country), B (Thompson Headwaters), E (Bonaparte Plateau), I (Blue Sky Country), J (Copper Desert Country), L (Grasslands), M (Beautiful Nicola Valley-North), N (Beautiful Nicola Valley-South), O (Lower North Thompson) and P (Rivers and the Peaks), Part 2 of Census Subdivision Capital H, as these subdivisions were developed by Statistics Canada for the 2011 Census,

  • (iii) in Saskatchewan, the Rural Municipalities of Antelope Park, Arlington, Auvergne, Baildon, Battle River, Beaver River, Bengough, Big River, Big Stick, Biggar, Blaine Lake, Bone Creek, Bratt’s Lake, Britannia, Brokenshell, Buffalo, Calder, Caledonia, Canaan, Canwood, Carmichael, Caron, Chaplin, Chester, Chesterfield, Clayton, Clinworth, Corman Park, Cote, Coteau, Coulee, Craik, Cupar, Cut Knife, Deer Forks, Douglas, Dufferin, Dundurn, Eagle Creek, Edenwold, Eldon, Elmsthorpe, Enfield, Enterprise, Excel, Excelsior, Eye Hill, Eyebrow, Fertile Valley, Fillmore, Fox Valley, Francis, Frenchman Butte, Frontier, Glen Bain, Glen McPherson, Glenside, Grandview, Grass Lake, Grassy Creek, Gravelbourg, Great Bend, Gull Lake, Happy Valley, Happyland, Harris, Hart Butte, Hazel Dell, Heart’s Hill, Hillsborough, Hillsdale, Hudson Bay, Huron, Indian Head, Kelvington, Key West, Keys, Kindersley, King George, Lac Pelletier, Lacadena, Laird, Lajord, Lake Alma, Lake Johnston, Lake of the Rivers, Laurier, Lawtonia, Leask, Livingston, Lone Tree, Longlaketon, Loon Lake, Loreburn, Lost River, Lumsden, Manitou Lake, Mankota, Maple Bush, Maple Creek, Mariposa, Marquis, Marriott, Mayfield, McKillop, Meadow Lake, Medstead, Meeting Lake, Meota, Mervin, Milden, Milton, Miry Creek, Monet, Montmartre, Montrose, Moose Jaw, Morse, Mountain View, Newcombe, North Battleford, North Qu’Appelle, Norton, Oakdale, Old Post, Parkdale, Paynton, Pense, Perdue, Piapot, Pinto Creek, Pittville, Pleasant Valley, Poplar Valley, Porcupine, Prairiedale, Preeceville, Progress, Redberry, Redburn, Reford, Reno, Riverside, Rodgers, Rosedale, Rosemount, Round Hill, Round Valley, Rudy, Sarnia, Saskatchewan Landing, Scott, Senlac, Shamrock, Sherwood, Snipe Lake, South Qu’Appelle, Spiritwood, St. Andrews, St. Philips, Stonehenge, Surprise Valley, Sutton, Swift Current, Terrell, The Gap, Tramping Lake, Turtle River, Val Marie, Vanscoy, Victory, Waverley, Webb, Wellington, Weyburn, Wheatlands, Whiska Creek, White Valley, Willow Bunch, Wilton, Winslow, Wise Creek and Wood River, and

  • (iv) in Alberta, the portion of the territory of Alberta that is not included in, nor surrounded by, the Improvement Districts No. 12 and 24 and the Regional Municipality of Wood Buffalo;

• (c) in respect of the 2016 calendar year

  • (i) in Ontario, the Cities of Barrie, Belleville, Brampton, Burlington, Clarence-Rockland, Cornwall, Hamilton, Kawartha Lakes, Kingston, Markham, Mississauga, Niagara Falls, Oshawa, Ottawa, Peterborough, Pickering, Port Colborne, Quinte West, St. Catharines, Thorold, Toronto, Vaughan and Welland, the Counties of Haldimand, Norfolk and Prince Edward, the Municipalities of Brighton, Centre Hastings, Clarington, Highlands East, Marmora and Lake, North Grenville, Port Hope, South Dundas, The Nation, Trent Hills, Trent Lakes and Tweed, the Towns of Ajax, Aurora, Bracebridge, Bradford West Gwillimbury, Caledon, East Gwillimbury, Fort Erie, Georgina, Gravenhurst, Greater Napanee, Grimsby, Halton Hills, Innisfil, Lincoln, Milton, Mono, New Tecumseth, Newmarket, Niagara-on-the-Lake, Oakville, Pelham, Richmond Hill, Wasaga Beach, Whitby and Whitchurch-Stouffville, the Townships of Addington Highlands, Adjala-Tosorontio, Alfred and Plantagenet, Algonquin Highlands, Alnwick/Haldimand, Amaranth, Asphodel-Norwood, Athens, Augusta, Beckwith, Brock, Cavan Monaghan, Central Frontenac, Champlain, Clearview, Cramahe, Douro-Dummer, Drummond/North Elmsley, East Hawkesbury, Edwardsburgh/Cardinal, Elizabethtown-Kitley, Essa, Front of Yonge, Frontenac Islands, Havelock-Belmont-Methuen, King, Lake of Bays, Leeds and the Thousand Islands, Limerick, Loyalist, Madoc, Melancthon, Minden Hills, Montague, Mulmur, North Dundas, North Glengarry, North Kawartha, North Stormont, Oro-Medonte, Otonabee-South Monaghan, Puslinch, Ramara, Rideau Lakes, Russell, Scugog, Selwyn, Severn, South Frontenac, South Glengarry, South Stormont, Springwater, Stirling-Rawdon, Stone Mills, Tay, Tay Valley, Tiny, Tudor and Cashel, Tyendinaga, Uxbridge, Wainfleet, West Lincoln and Wollaston, the United Townships of Dysart, Dudley, Harcourt, Guilford, Harburn, Bruton, Havelock, Eyre and Clyde and the Village of Merrickville-Wolford,

  • (ii) in Quebec, the Cities of Gatineau, Lachute, Mirabel, Saint-Jérôme and Salaberry-de-Valleyfield, the Municipalities of Boileau, Bowman, Denholm, Duhamel, Elgin, Franklin, Grenville-sur-la-Rouge, Hinchinbrooke, Huberdeau, Kazabazua, La Conception, La Minerve, Labelle, Lac-des-Plages, Lac-Sainte-Marie, Lac-Simon, Les Cèdres, Mayo, Mille-Isles, Montcalm, Montpellier, Morin-Heights, Mulgrave-et-Derry, Namur, Notre-Dame-de-Bonsecours, Notre-Dame-de-la-Paix, Notre-Dame-du-Laus, Oka, Ormstown, Papineauville, Plaisance, Ripon, Saint-Adolphe-d’Howard, Saint-André-Avellin, Saint-André-d’Argenteuil, Saint-Anicet, Saint-Clet, Saint-Faustin-Lac-Carré, Saint-Joseph-du-Lac, Saint-Placide, Saint-Polycarpe, Saint-Sixte, Saint-Stanislas-de-Kostka, Saint-Télesphore, Sainte-Barbe, Sainte-Justine-de-Newton, Sainte-Marthe, Très-Saint-Rédempteur, Val-des-Bois and Wentworth-Nord, the Parishes of Brébeuf and Saint-Louis-de-Gonzague, the Regional County Municipality of Les Collines-de-l’Outaouais, the Towns of Boisbriand, Brownsburg-Chatham, Coteau-du-Lac, Mont-Tremblant, Rigaud, Saint-Colomban, Saint-Eustache, Saint-Sauveur, Sainte-Agathe-des-Monts and Vaudreuil-Dorion, the Townships of Amherst, Arundel, Dundee, Godmanchester, Gore, Harrington, Lochaber, Lochaber-Partie-Ouest, Low and Wentworth and the Census Subdivision of Lac-Ernest (Unorganized), as this subdivision was developed by Statistics Canada for the 2016 Census,

  • (iii) in Nova Scotia, the Counties of Annapolis and Kings, the Districts of Argyle, Barrington, Chester, Clare, Digby, Lunenburg, Shelburne, West Hants and Yarmouth and the Region of Queens,

  • (iv) in British Columbia, the Census Subdivisions of East Kootenay A, Kitimat-Stikine A, B and D and of Skeena-Queen Charlotte D and E, as these subdivisions were developed by Statistics Canada for the 2016 Census, and

  • (v) in Alberta, the City of Calgary, the Counties of Clearwater, Kneehill, Lacombe, Lethbridge, Mackenzie, Mountain View, Newell, Red Deer, Rocky View, Vulcan and Wheatland, the Improvement District No. 9, Kananaskis Improvement District, the Municipality of Crowsnest Pass and the Municipal Districts of Bighorn, Foothills, Pincher Creek, Ranchland, Taber and Willow Creek; and

• (d) in respect of the 2017 calendar year, the Consolidated Census Subdivisions, based on the 2016 Statistics Canada Census, of

  • (i) in Quebec, Albertville, Amqui, Auclair, Baie-des-Sables, Biencourt, Cacouna, Causapscal, Dégelis, Esprit-Saint, Kamouraska, La Malbaie, Lac-à-la-Croix, Lac-Alfred, Lac-des-Aigles, Lac-des-Eaux-Mortes, Lac-Huron, Lac-Matapédia, Lejeune, Les Bergeronnes, L’Isle-Verte, Notre-Dame-des-Neiges, Pohénégamook, Rimouski, Rivière-du-Loup, Routhierville, Ruisseau-Ferguson, Sacré-Coeur, Saint-Alexandre-de-Kamouraska, Saint-André, Saint-Antonin, Saint-Arsène, Saint-Bruno-de-Kamouraska, Saint-Clément, Saint-Cléophas, Saint-Cyprien, Sainte-Angèle-de-Mérici, Sainte-Flavie, Sainte-Jeanne-d’Arc, Saint-Éloi, Sainte-Luce, Saint-Elzéar-de-Témiscouata, Saint-Épiphane, Saint-Eusèbe, Saint-Fabien, Saint-Gabriel-de-Rimouski, Saint-Germain, Saint-Guy, Saint-Hubert-de-Rivière-du-Loup, Saint-Jean-de-Dieu, Saint-Léon-le-Grand, Saint-Mathieu-de-Rioux, Saint-Octave-de-Métis, Saint-Pascal, Saint-Simon, Saint-Ulric, Sayabec, Témiscouata-sur-le-Lac and Val-Brillant,

  • (ii) in British Columbia, Alberni-Calyoquot A, B, D and F, Cariboo A to L, Central Kootenay A to E, G, H, J and K, Central Okanagan, Central Okanagan J, Columbia-Shuswap A and C to F, Comox Valley A, Comox Valley C (Puntledge-Black Creek), East Kootenay A to C and E to G, Fraser Valley B and D to G, Fraser-Fort George C to E, Kootenay Boundary B/Lower Columbia-Old-Glory, Kootenay Boundary D/Rural Grand Forks, Kootenay Boundary E/West Boundary, North Okanagan B and D to F, Okanagan-Similkameen A to H, Spallumcheen, Squamish-Lillooet B and C, Strathcona D (Oyster Bay-Buttle Lake), Thompson-Nicola A (Wells Gray Country), Thompson-Nicola B (Thompson Headwaters), Thompson-Nicola E (Bonaparte Plateau), Thompson-Nicola I (Blue Sky Country), Thompson-Nicola J (Copper Desert Country), Thompson-Nicola L (Grasslands), Thompson-Nicola M (Beautiful Nicola Valley-North), Thompson-Nicola N (Beautiful Nicola Valley-South), Thompson-Nicola O (Lower North Thompson) and Thompson-Nicola P (Rivers and the Peaks),

  • (iii) in Saskatchewan, Aberdeen No. 373, Abernethy No. 186, Antelope Park No. 322, Arlington No. 79, Arm River No. 252, Auvergne No. 76, Baildon No. 131, Bayne No. 371, Bengough No. 40, Benson No. 35, Big Arm No. 251, Big Quill No. 308, Big Stick No. 141, Birch Hills No. 460, Blucher No. 343, Bone Creek No. 108, Bratt’s Lake No. 129, Brock No. 64, Brokenshell No. 68, Browning No. 34, Buckland No. 491, Caledonia No. 99, Cambria No. 6, Canaan No. 225, Carmichael No. 109, Caron No. 162, Chaplin No. 164, Chester No. 125, Chesterfield No. 261, Clinworth No. 230, Coalfields No. 4, Colonsay No. 342, Connaught No. 457, Corman Park No. 344, Coteau No. 255, Coulee No. 136, Craik No. 222, Cupar No. 218, Cymri No. 36, Deer Forks No. 232, Dufferin No. 190, Dundurn No. 314, Edenwold No. 158, Elcapo No. 154, Elfros No. 307, Elmsthorpe No. 100, Emerald No. 277, Enfield No. 194, Enterprise No. 142, Estevan No. 5, Excel No. 71, Excelsior No. 166, Eyebrow No. 193, Fertile Valley No. 285, Fillmore No. 96, Fish Creek No. 402, Flett’s Springs No. 429, Foam Lake No. 276, Fox Valley No. 171, Francis No. 127, Frontier No. 19, Garden River No. 490, Garry No. 245, Glen Bain No. 105, Glen McPherson No. 46, Golden West No. 95, Grant No. 372, Grassy Creek No. 78, Gravelbourg No. 104, Griffin No. 66, Gull Lake No. 139, Happy Valley No. 10, Happyland No. 231, Harris No. 316, Hart Butte No. 11, Hazelwood No. 94, Hillsborough No. 132, Hoodoo No. 401, Humboldt No. 370, Huron No. 223, Indian Head No. 156, Insinger No. 275, Invergordon No. 430, Ituna Bon Accord No. 246, Kellross No. 247, Key West No. 70, Kindersley No. 290, King George No. 256, Kingsley No. 124, Kinistino No. 459, Lac Pelletier No. 107, Lacadena No. 228, Lajord No. 128, Lake Alma No. 8, Lake Johnston No. 102, Lake Lenore No. 399, Lake of the Rivers No. 72, Lakeside No. 338, Lakeview No. 337, Last Mountain Valley No. 250, Laurier No. 38, Lawtonia No. 135, Leroy No. 339, Lipton No. 217, Lomond No. 37, Lone Tree No. 18, Longlaketon No. 219, Loreburn No. 254, Lost River No. 313, Lumsden No. 189, Mankota No. 45, Maple Bush No. 224, Maple Creek No. 111, Marquis No. 191, Marriott No. 317, McCraney No. 282, McKillop No. 220, McLeod No. 185, Milden No. 286, Milton No. 292, Miry Creek No. 229, Monet No. 257, Montmartre No. 126, Montrose No. 315, Moose Jaw No. 161, Morris No. 312, Morse No. 165, Mount Hope No. 279, Mountain View No. 318, Newcombe No. 260, Nipawin No. 487, North Qu’Appelle No. 187, Norton No. 69, Oakdale No. 320, Old Post No. 43, Paddockwood No. 520, Pense No. 160, Perdue No. 346, Piapot No. 110, Pinto Creek No. 75, Pittville No. 169, Pleasant Valley No. 288, Pleasantdale No. 398, Poplar Valley No. 12, Prairie Rose No. 309, Prairiedale No. 321, Prince Albert No. 461, Redburn No. 130, Reno No. 51, Riverside No. 168, Rodgers No. 133, Rosedale No. 283, Rudy No. 284, Sarnia No. 221, Saskatchewan Landing No. 167, Saskatoon, Scott No. 98, Shamrock No. 134, Sherwood No. 159, Snipe Lake No. 259, Souris Valley No. 7, South Qu’Appelle No. 157, Spalding No. 368, St. Andrews No. 287, St. Louis No. 431, St. Peter No. 369, Stanley No. 215, Star City No. 428, Stonehenge No. 73, Surprise Valley No. 9, Sutton No. 103, Swift Current No. 137, Tecumseh No. 65, Terrell No. 101, The Gap No. 39, Three Lakes No. 400, Torch River No. 488, Touchwood No. 248, Tullymet No. 216, Usborne No. 310, Val Marie No. 17, Vanscoy No. 345, Victory No. 226, Viscount No. 341, Waverley No. 44, Webb No. 138, Wellington No. 97, Weyburn No. 67, Wheatlands No. 163, Whiska Creek No. 106, White Valley No. 49, Willner No. 253, Willow Bunch No. 42, Willow Creek No. 458, Winslow No. 319, Wise Creek No. 77, Wolseley No. 155, Wolverine No. 340, Wood Creek No. 281, Wood River No. 74 and Wreford No. 280, and

  • (iv) in Alberta, the City of Calgary, the Counties of Cardston, Clearwater, Cypress, Kneehill, Lacombe, Lethbridge, Mountain View, Newell, Red Deer, Rocky View, Starland, Vulcan and Wheatlands, Forty Mile County No. 8, Paintearth County No. 18, Stettler County No. 6, Warner County No. 5, the Municipal Districts of Bighorn No. 8, Foothills No. 31, Pincher Creek No. 9, Ranchland No. 66, Taber and Willow Creek No. 26 and Special Areas No. 2, 3 and 4.

(2) For the purpose of this section, reserve has the same meaning as assigned by the Indian Act.

(3) For the purpose of this section, if a portion of territory is surrounded by the territory of a census division, census subdivision, municipal entity or other geographic designation listed in subsection (1) in respect of a year, that portion of territory is deemed to be listed under that subsection in respect of that year.