Income Tax Regulations — 7305.01
iver B to E, Stikine Region, Strathcona C, Strathcona D (Oyster Bay-Buttle Lake), Thompson-Nicola A (Wells Gray Country) and Thompson-Nicola B (Thompson Headwaters), (iii) in Saskatchewan, Antelope Park No. 322, Battle River No. 438, Beaver River No. 622, Britannia No. 502, Buffalo No. 409, Chesterfield No. 261, Clinworth No. 230, Cut Knife No. 439, Deer Forks No. 232, Division No. 18, Unorganized, Douglas No. 436, Eagle Creek No. 376, Eldon No. 471, Enterprise No. 142, Eye Hill No. 382, Fox Valley No. 171, Frenchman Butte No. 501, Glenside No. 377, Grass Lake No. 381, Great Bend No. 405, Happyland No. 231, Heart’s Hill No. 352, Hillsdale No. 440, Kindersley No. 290, Loon Lake No. 561, Manitou Lake No. 442, Maple Creek No. 111, Mayfield No. 406, Meadow Lake No. 588, Medstead No. 497, Meeting Lake No. 466, Meota No. 468, Mervin No. 499, Milton No. 292, Mountain View No. 318, Newcombe No. 260, North Battleford No. 437, Oakdale No. 320, Parkdale No. 498, Paynton No. 470, Pleasant Valley No. 288, Prairiedale No. 321, Progress No. 351, Redberry No. 435, Reford No. 379, Reno No. 51, Rosemount No. 378, Round Hill No. 467, Round Valley No. 410, Senlac No. 411, Snipe Lake No. 259, Spiritwood No. 496, Tramping Lake No. 380, Turtle River No. 469, Wilton No. 472 and Winslow No. 319, (iv) in Alberta, Athabasca County, Barrhead County No. 11, Beaver County, Bighorn No. 8, Big Lakes County, Birch Hills County, Bonnyville No. 87, Brazeau County, Calgary, Camrose County, Cardston County, Clear Hills, Clearwater County, Cypress County, Edmonton, Fairview No. 136, Flagstaff County, Foothills County, Forty Mile County No. 8, Grande Prairie County No. 1, Greenview No. 16, Improvement District No. 12 Jasper Park, Improvement District No. 24 Wood Buffalo, Kneehill County, Lac la Biche County, Lacombe County, Lac Ste. Anne County, Lamont County, Leduc County, Lesser Slave River No. 124, Mackenzie County, Minburn County No. 27, Mountain View County, Newell County, Northern Lights County, Northern Sunrise County, Paintearth County No. 18, Parkland County, Peace No. 135, Pincher Creek No. 9, Ponoka County, Provost No. 52, Ranchland No. 66, Red Deer County, Rocky View County, Saddle Hills County, Smoky Lake County, Smoky River No. 130, Special Areas No. 2, No. 3 and No. 4, Spirit River No. 133, Starland County, Stettler County No. 6, St. Paul County No. 19, Strathcona County, Sturgeon County, Taber, Thorhild County, Two Hills County No. 21, Vermilion River County, Vulcan County, Wainwright No. 61, Westlock County, Wetaskiwin County No. 10, Wheatland County, Willow Creek No. 26, Wood Buffalo, Woodlands County and Yellowhead County, (v) in Yukon, Yukon, Unorganized, (vi) in Northwest Territories, Region 2, Unorganized, Region 3, Unorganized, Region 4, Unorganized, Region 5, Unorganized and Region 6, Unorganized, and (vii) in Nunavut, Kivalliq, Unorganized. (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. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/2001-3, s. 2; SOR/2013-206, s. 2; SOR/2018-12, s. 1 SOR/2019-247, s. 1 SOR/2024-10, s. 1 SOR/2025-194, s. 1