Income Tax Regulations — 7305.01
mook, Rimouski, Rivière-Bonaventure, Rivière-Bonjour, Rivière-du-Loup, Rivière-Nouvelle, Rivière-Ouelle, Routhierville, Ruisseau-des-Mineurs, Ruisseau-Ferguson, Saint-Alexandre-de-Kamouraska, Saint-André, Saint-Antonin, Saint-Arsène, Saint-Bruno-de-Kamouraska, Saint-Clément, Saint-Cléophas, Saint-Cyprien (Census Division – Rivière-du-Loup), Saint-Denis-De La Bouteillerie, Sainte-Angèle-de-Mérici, Sainte-Anne-de-la-Pocatière, Sainte-Félicité (Census Division – Matane), Sainte-Flavie, Sainte-Jeanne-d’Arc (Census Division – La Mitis), Saint-Éloi, Sainte-Luce, Saint-Elzéar-de-Témiscouata, Saint-Épiphane, Saint-Eusèbe, Saint-Fabien, Saint-François-d’Assise, Saint-Gabriel-de-Rimouski, Saint-Germain, Saint-Guy, Saint-Hubert-de-Rivière-du-Loup, Saint-Jean-de-Dieu, Saint-Jean-de-la-Lande, Saint-Léon-le-Grand (Census Division – La Matapédia), Saint-Mathieu-de-Rioux, Saint-Octave-de-Métis, Saint-Onésime-d’Ixworth, Saint-Pacôme, Saint-Pascal, Saint-Philippe-de-Néri, Saint-Simon (Census Division – Les Basques), Saint-Ulric, Sayabec, Shigawake, Témiscouata-sur-le-Lac and Val-Brillant, (ii) in Nova-Scotia, Colchester, Subdivision A, and Cumberland, Subdivisions A to D, (iii) in New Brunswick, the entire province, and (iv) in Prince Edward Island, the entire province; (h) in respect of the 2021 calendar year, the Consolidated Census Subdivisions, based on the 2016 Statistics Canada Census, of (i) in Ontario, Alberton, Chapple, Dawson, Emo, Kenora (Unorganized), La Vallee, Lake of the Woods, Morley, Neebing, O’Connor, Oliver Paipoonge, Rainy River (Unorganized), Thunder Bay and Thunder Bay (Unorganized), (ii) in Manitoba, Alexander, Alonsa, Argyle, Armstrong, Bifrost-Riverton, Boissevain-Morton, Brenda-Waskada, Brokenhead, Cartier, Cartwright-Roblin, Clanwilliam-Erickson, Coldwell, Dauphin, De Salaberry, Deloraine-Winchester, Division No. 1 (Unorganized), Division No. 17 (Unorganized), Division No. 18 (Unorganized, East Part), Division No. 18 (Unorganized, West Part), Division No. 19 (Unorganized), Division No. 20 (Unorganized, South Part), Division No. 21 (Unorganized), Dufferin, Ellice-Archie, Elton, Emerson-Franklin, Ethelbert, Fisher, Gilbert Plains, Gimli, Glenboro-South Cypress, Glenella-Lansdowne, Grahamdale, Grandview, Grassland, Grey, Hamiota, Hanover, Harrison Park, Headingley, Hillsburg-Roblin-Shell River, Killarney – Turtle Mountain, La Broquerie, Lac du Bonnet, Lakeshore, Lorne, Louise, Macdonald, McCreary, Minitonas-Bowsman, Minto-Odanah, Montcalm, Morris, Mossey River, Mountain (North), Mountain (South), Norfolk-Treherne, North Cypress-Langford, North Norfolk, Oakland-Wawanesa, Oakview, Pembina, Piney, Pipestone, Portage la Prairie, Prairie Lakes, Prairie View, Reynolds, Rhineland, Riding Mountain West, Ritchot, Riverdale, Rockwood, Roland, Rosedale, Rossburn, Rosser, Russell-Binscarth, Sifton, Souris-Glenwood, Springfield, St. Andrews, St. Clements, St. François Xavier, St. Laurent, Stanley, Ste. Anne, Ste. Rose, Stuartburn, Swan Valley West, Taché, Thompson, Two Borders, Victoria, Wallace-Woodworth, West Interlake, West St. Paul, WestLake-Gladstone, Whitehead, Whitemouth, Winnipeg, Woodlands and Yellowhead, (iii) in British Columbia, Abbotsford, Alberni-Clayoquot A, B, D and F, Burnaby, Cariboo E, G, H, K and L, Central Kootenay A to E, G, H, J and K, Central Okanagan, Central Okanagan J, Central Saanich, Columbia-Shuswap A and C to F, Comox Valley A, Comox Valley B (Lazo North), Comox Valley C (Puntledge – Black Creek), Cowichan Valley B, F and G, Delta, East Kootenay A to C and E to G, Fraser Valley B and D to G, Fraser-Fort George H, Greater Vancouver A, Juan de Fuca (Part 2), Kootenay Boundary B/Lower Columbia-Old-Glory, Kootenay Boundary D/Rural Grand Forks, Kootenay Boundary E/West Boundary, Langley, Maple Ridge, Nanaimo, Nanaimo C and E to H, North Cowichan, North Okanagan B and D to F, North Saanich, Okanagan-Similkameen A to H, Peace River D, Pitt Meadows, Richmond, Saanich, Saltspring Island, Southern Gulf Islands, S