Income Tax Regulations — 7305.01
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 Headwate