Income Tax Regulations — 7305.01
 122, Maryfield No. 91, Mayfield No. 406, McCraney No. 282, McKillop No. 220, McLeod No. 185, Meadow Lake No. 588, Milden No. 286, Milton No. 292, Miry Creek No. 229, Monet No. 257, Montmartre No. 126, Montrose No. 315, Moose Creek No. 33, Moose Jaw No. 161, Moose Mountain No. 63, Moosomin No. 121, Morris No. 312, Morse No. 165, Mount Hope No. 279, Mount Pleasant No. 2, Mountain View No. 318, Newcombe No. 260, North Battleford No. 437, North Qu’Appelle No. 187, Norton No. 69, Oakdale No. 320, Old Post No. 43, Orkney No. 244, Pense No. 160, Perdue No. 346, Piapot No. 110, Pinto Creek No. 75, Pittville No. 169, Pleasant Valley No. 288, Poplar Valley No. 12, Prairie Rose No. 309, Prairiedale No. 321, Preeceville No. 334, Progress No. 351, Reciprocity No. 32, Redburn No. 130, Reford No. 379, Reno No. 51, Riverside No. 168, Rocanville No. 151, Rodgers No. 133, Rosedale No. 283, Rosemount No. 378, Rosthern No. 403, Round Valley No. 410, Rudy No. 284, Saltcoats No. 213, Sarnia No. 221, Saskatchewan Landing No. 167, Saskatoon, Sasman No. 336, Scott No. 98, Senlac No. 411, Shamrock No. 134, Sherwood No. 159, Silverwood No. 123, Sliding Hills No. 273, Snipe Lake No. 259, Souris Valley No. 7, South Qu’Appelle No. 157, Spalding No. 368, Spy Hill No. 152, St. Andrews No. 287, St. Peter No. 369, St. Philips No. 301, Stanley No. 215, Stonehenge No. 73, Storthoaks No. 31, 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, Touchwood No. 248, Tramping Lake No. 380, Tullymet No. 216, Usborne No. 310, Val Marie No. 17, Vanscoy No. 345, Victory No. 226, Viscount No. 341, Wallace No. 243, Walpole No. 92, Waverley No. 44, Wawken No. 93, 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, Willowdale No. 153, Wilton No. 472, 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 (vi) in Alberta, Athabasca County, Barrhead County No. 11, Beaver County, Big Lakes County, Birch Hills County, Bonnyville No. 87, Brazeau County, Camrose County, Cardston County, Clear Hills, Clearwater County, Cypress County, Edmonton, Fairview No. 136, Flagstaff County, Forty Mile County No. 8, Grande Prairie County No. 1, Greenview No. 16, Kneehill County, Lac la Biche County, Lac Ste. Anne County, Lacombe County, Lamont County, Leduc County, Lesser Slave River No. 124, Lethbridge County, Mackenzie County, Minburn County No. 27, Newell County, Northern Lights County, Northern Sunrise County, Paintearth County No. 18, Parkland County, Peace No. 135, Ponoka County, Provost No. 52, Red Deer County, Saddle Hills County, Smoky Lake County, Smoky River No. 130, Special Areas No. 2, No. 3, and No. 4, Spirit River No. 133, St. Paul County No. 19, Starland County, Stettler County No. 6, Strathcona County, Sturgeon County, Taber, Thorhild County, Two Hills County No. 21, Vermilion River County, Vulcan County, Wainwright No. 61, Warner County No. 5, Westlock County, Wetaskiwin County No. 10, Wheatland County, Willow Creek No. 26, Woodlands County and Yellowhead County; (g) in respect of the 2020 calendar year, the Consolidated Census Subdivisions, based on the 2016 Statistics Canada Census, of (i) in Quebec, Albertville, Amqui, Auclair, Baie-des-Sables, Biencourt, Bonaventure, Cacouna, Cap-Chat, Caplan, Carleton-sur-Mer, Causapscal, Collines-du-Basque, Dégelis, Esprit-Saint, Gaspé, Grosses-Roches, Kamouraska, Lac-à-la-Croix, Lac-Alfred, Lac-des-Aigles, Lac-des-Eaux-Mortes, Lac-Huron, Lac-Matapédia, Lejeune, L’Isle-Verte, Matane, Mont-Alexandre, Mont-Carmel, New Richmond, Notre-Dame-des-Neiges, Percé, Petit-Lac-Sainte-Anne, Pohénégamook, Rimouski, Rivière-Bonaventure, Rivière-Bonjour, Rivière-du-Loup, Rivière-Nouvelle, Rivière-Ouelle, Routhierville, Ruisseau-des-Mineurs, Ruisseau-Ferguson, Saint-Alexandre-de-Kamouraska, Saint-An