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

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487.0.2R2. For the purposes of section 487.0.2R1, a city, county, district or other municipality is deemed to include any area that is surrounded by the territory of the city, county, district or other municipality.
s. 487.0.2R2; O.C. 1470-2002, s. 46; O.C. 134-2009, s. 1; O.C. 1105-2014, s. 8.
487.0.2R2. For the purposes of section 487.0.2 of the Act, a drought region in respect of a year includes any particular area that is surrounded by one or several regions referred to in section 487.0.2R1 in respect of the year.
s. 487.0.2R2; O.C. 1470-2002, s. 46; O.C. 134-2009, s. 1.