Income Tax Regulations

7303.1 (1) An area is a prescribed northern zone for a taxation year for the purposes of section 110.7 of the Act where it is

• (a) the Yukon Territory, the Northwest Territories or Nunavut;

• (b) those parts of British Columbia, Alberta and Saskatchewan that lie north of 57°30‘N latitude;

• (c) that part of Manitoba that lies

  • (i) north of 56°20‘N latitude, or

  • (ii) north of 52°30‘N latitude and east of 95°25‘W longitude;

• (d) that part of Ontario that lies

  • (i) north of 52°30‘N latitude, or

  • (ii) north of 51°05‘N latitude and east of 89°10‘W longitude;

• (e) that part of Quebec that lies

  • (i) north of 51°05‘N latitude, or

  • (ii) north of the Gulf of St. Lawrence and east of 63°00‘W longitude;

• (f) Labrador, including Belle Isle; or

• (g) Haida Gwaii.

(2) An area is a prescribed intermediate zone for a taxation year for the purposes of section 110.7 of the Act where it is Anticosti Island, the Magdalen Islands or Sable Island, or where it is not part of a prescribed northern zone referred to in subsection (1) for the year and is

• (a) that part of British Columbia that lies

  • (i) north of 55°35‘N latitude,

  • (ii) north of 55°00‘N latitude and east of 122°00‘W longitude, or

  • (iii) north of 55°13′N latitude and east of 123°16′W longitude;

• (b) that part of Alberta that lies north of 55°00‘N latitude;

• (c) that part of Saskatchewan that lies

  • (i) north of 55°00‘N latitude,

  • (ii) north of 54°15‘N latitude and east of 107°00‘W longitude, or

  • (iii) north of 53°20‘N latitude and east of 103°00‘W longitude;

• (d) that part of Manitoba that lies

  • (i) north of 53°20‘N latitude,

  • (ii) north of 52°10‘N latitude and east of 97°40‘W longitude, or

  • (iii) north of 51°30‘N latitude and east of 96°00‘W longitude;

• (e) that part of Ontario that lies north of 50°35‘N latitude; or

• (f) that part of Quebec that lies

  • (i) north of 50°35‘N latitude and west of 79°00‘W longitude,

  • (ii) north of 49°00‘N latitude, east of 79°00‘W longitude and west of 74°00‘W longitude,

  • (iii) north of 50°00‘N latitude, east of 74°00‘W longitude and west of 70°00‘W longitude,

  • (iv) north of 50°45‘N latitude, east of 70°00‘W longitude and west of 65°30‘W longitude, or

  • (v) north of the Gulf of St. Lawrence, east of 65°30‘W longitude and west of 63°00‘W longitude.