Income Tax Regulations — 7305.01
22 calendar year, the Consolidated Census Subdivisions, based on the 2021 Statistics Canada Census, of (i) in Ontario, Ashfield-Colborne-Wawanosh, Bluewater, Caledon, Cambridge, Central Huron, Centre Wellington, East Garafraxa, Erin, Guelph/Eramosa, Halton Hills, Huron East, Kitchener, Mapleton, Milton, Morris-Turnberry, North Dumfries, North Huron, North Perth, Oakville, Perth East, Perth South, Puslinch, South Huron, Wellesley, West Perth, Wilmot and Woolwich, (ii) in Manitoba, Alonsa, Argyle, Armstrong, Bifrost-Riverton, Boissevain-Morton, Brenda-Waskada, Brokenhead, Cartier, Cartwright-Roblin, Clanwilliam-Erickson, Coldwell, Dauphin, De Salaberry, Deloraine-Winchester, Division No. 17 (Unorganized), Division No. 18 (Unorganized, East Part), Division No. 18 (Unorganized, West Part), Dufferin, Elton, Emerson-Franklin, Fisher, Gimli, Glenboro-South Cypress, Glenella-Lansdowne, Grahamdale, Grassland, Grey, Hanover, Harrison Park, Headingley, Killarney – Turtle Mountain, Lakeshore, Lorne, Louise, Macdonald, McCreary, Minto-Odanah, Montcalm, Morris, Norfolk-Treherne, North Cypress-Langford, North Norfolk, Oakland-Wawanesa, Oakview, Pembina, Portage la Prairie, Prairie Lakes, Rhineland, Ritchot, Riverdale, Rockwood, Roland, Rosedale, Rosser, Souris-Glenwood, Springfield, St. Andrews, St. Clements, St. François Xavier, St. Laurent, Stanley, Ste. Rose, Taché, Thompson, Victoria, West Interlake, West St. Paul, WestLake-Gladstone, Whitehead, Winnipeg, Woodlands and Yellowhead, (iii) in Saskatchewan, Antelope Park No. 322, Arlington No. 79, Auvergne No. 76, Big Stick No. 141, Biggar No. 347, Blaine Lake No. 434, Blucher No. 343, Bone Creek No. 108, Buffalo No. 409, Canaan No. 225, Carmichael No. 109, Chaplin No. 164, Chesterfield No. 261, Clinworth No. 230, Corman Park No. 344, Coteau No. 255, Coulee No. 136, Deer Forks No. 232, Douglas No. 436, Dundurn No. 314, Eagle Creek No. 376, Enfield No. 194, Enterprise No. 142, Excelsior No. 166, Eye Hill No. 382, Fertile Valley No. 285, Fox Valley No. 171, Frontier No. 19, Glen Bain No. 105, Glen McPherson No. 46, Glenside No. 377, Grandview No. 349, Grass Lake No. 381, Grassy Creek No. 78, Gravelbourg No. 104, Great Bend No. 405, Gull Lake No. 139, Happyland No. 231, Harris No. 316, Hart Butte No. 11, Heart’s Hill No. 352, Kindersley No. 290, King George No. 256, Lac Pelletier No. 107, Lacadena No. 228, Laird No. 404, Lake of the Rivers No. 72, Lawtonia No. 135, Leask No. 464, Lone Tree No. 18, Loreburn No. 254, Lost River No. 313, Mankota No. 45, Maple Bush No. 224, Maple Creek No. 111, Mariposa No. 350, Marriott No. 317, Mayfield No. 406, McCraney No. 282, Meeting Lake No. 466, Milden No. 286, Milton No. 292, Miry Creek No. 229, Monet No. 257, Montrose No. 315, Morse No. 165, Mountain View No. 318, Newcombe No. 260, Oakdale No. 320, Old Post No. 43, Perdue No. 346, Piapot No. 110, Pinto Creek No. 75, Pittville No. 169, Pleasant Valley No. 288, Poplar Valley No. 12, Prairiedale No. 321, Progress No. 351, Redberry No. 435, Reford No. 379, Reno No. 51, Riverside No. 168, Rosedale No. 283, Rosemount No. 378, Round Valley No. 410, Rudy No. 284, Saskatchewan Landing No. 167, Saskatoon, Shamrock No. 134, Snipe Lake No. 259, St. Andrews No. 287, Stonehenge No. 73, Sutton No. 103, Swift Current No. 137, Tramping Lake No. 380, Val Marie No. 17, Vanscoy No. 345, Victory No. 226, Waverley No. 44, Webb No. 138, Whiska Creek No. 106, White Valley No. 49, Willow Bunch No. 42, Winslow No. 319, Wise Creek No. 77 and Wood River No. 74, and (iv) in Alberta, Calgary, Cardston County, Cypress County, Foothills County, Forty Mile County No. 8, Kneehill County, Lacombe County, Lethbridge County, Mountain View County, Newell County, Paintearth County No. 18, Pincher Creek No. 9, Red Deer County, Rocky View County, Special Areas No. 2, No. 3, and No. 4, Starland County, Stettler County No. 6, Taber, Vulcan County, Warner County No. 5, Wheatland County and Willow Creek No. 26; (j) in respect of the 2023 calendar ye