Income Tax Regulations

7303.1 (1) An area is a prescribed northern zone for a taxation year for the purposes of section 110.7 of the Act where it is

• (a) the Yukon Territory or the Northwest Territories;

• (b) those parts of British Columbia, Alberta and Saskatchewan that lie north of 57°30‘N latitude;

• (c) that part of Manitoba that lies

  • (i) north of 56°20‘N latitude, or

  • (ii) north of 52°30‘N latitude and east of 95°25‘W longitude;

• (d) that part of Ontario that lies

  • (i) north of 52°30‘N latitude, or

  • (ii) north of 51°05‘N latitude and east of 89°10‘W longitude;

• (e) that part of Quebec that lies

  • (i) north of 51°05‘N latitude, or

  • (ii) north of the Gulf of St. Lawrence and east of 63°00‘W longitude; or

• (f) Labrador, including Belle Isle.

(2) An area is a prescribed intermediate zone for a taxation year for the purposes of section 110.7 of the Act where it is the Queen Charlotte Islands, Anticosti Island, the Magdalen Islands or Sable Island, or where it is not part of a prescribed northern zone referred to in subsection (1) for the year and is

• (a) that part of British Columbia that lies

  • (i) north of 55°35‘N latitude, or

  • (ii) north of 55°00‘N latitude and east of 122°00‘W longitude;

• (b) that part of Alberta that lies north of 55°00‘N latitude;

• (c) that part of Saskatchewan that lies

  • (i) north of 55°00‘N latitude,

  • (ii) north of 54°15‘N latitude and east of 107°00‘W longitude, or

  • (iii) north of 53°20‘N latitude and east of 103°00‘W longitude;

• (d) that part of Manitoba that lies

  • (i) north of 53°20‘N latitude,

  • (ii) north of 52°10‘N latitude and east of 97°40‘W longitude, or

  • (iii) north of 51°30‘N latitude and east of 96°00‘W longitude;

• (e) that part of Ontario that lies north of 50°35‘N latitude; or

• (f) that part of Quebec that lies

  • (i) north of 50°35‘N latitude and west of 79°00‘W longitude,

  • (ii) north of 49°00‘N latitude, east of 79°00‘W longitude and west of 74°00‘W longitude,

  • (iii) north of 50°00‘N latitude, east of 74°00‘W longitude and west of 70°00‘W longitude,

  • (iv) north of 50°45‘N latitude, east of 70°00‘W longitude and west of 65°30‘W longitude, or

  • (v) north of the Gulf of St. Lawrence, east of 65°30‘W longitude and west of 63°00‘W longitude.