Income Tax Regulations
Version of section 7305.01 from 2004-08-31 to 2013-11-21:
7305.01 For the purposes of subsection 80.3(4) of the Act, the prescribed drought regions in respect of a year include any particular area that is surrounded by a region or regions prescribed under section 7305 in respect of the year.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/2001-3, s. 2
- Date modified: