I-3, r. 1 - Regulation respecting the Taxation Act

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350.2R1. For the purposes of section 350.2R4,
designated city means St. John’s, Halifax, Moncton, Québec, Montréal, Ottawa, Toronto, North Bay, Winnipeg, Saskatoon, Calgary, Edmonton and Vancouver; and
member of the taxpayer’s household includes the taxpayer.
s. 350.2R1; O.C. 1155-2004, s. 25; O.C. 134-2009, s. 1; S.Q. 2023, c. 2, s. 103.
350.2R1. For the purposes of sections 350.2R2 to 350.2R4,
“designated city” means St. John’s, Halifax, Moncton, Québec, Montréal, Ottawa, Toronto, North Bay, Winnipeg, Saskatoon, Calgary, Edmonton and Vancouver; and
“member of the individual’s household” includes that individual.
s. 350.2R1; O.C. 1155-2004, s. 25; O.C. 134-2009, s. 1.