Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: Whether 1) Easterville, Manitoba; 2) Sapotaweyak, Manitoba; and 3) Keewaywin, Ontario fall within a prescribed northern zone or prescribed intermediate zone.
Position: 1) No; 2) No; 3) Yes, prescribed northern zone.
Reasons: Confirmation of latitude and longitude for each location with Dave Harron of Winnipeg Taxation Centre. 1) & 2) do not meet criteria set out in 7303.1; 3) meets criteria set out in 7303.1
2005-014642
XXXXXXXXXX Darlene Green
(613) 957-2082
September 7, 2005
Dear XXXXXXXXXX:
Re: Northern Residents Deduction - Prescribed Zones:
This is in response to your letter of August 9, 2005 requesting determination of certain locations to be in a Prescribed Zone for purposes of the Northern Residents Deduction.
Specifically, you ask whether the locations of Easterville, Manitoba; Sapotaweyak, Manitoba; and Keewaywin, Ontario fall within a prescribed northern zone or prescribed intermediate zone, as they are not listed on the Northern Residents Deductions Places in Prescribed Zones - Form T4039. Further, you are of the opinion that they should be considered at least Zone B locations due to their remoteness, lack of amenities and lack of housing market.
Paragraph 7303.1(1)(c) of the Regulations prescribes a northern zone for a taxation year for purposes of section 110.7 as that part of Manitoba that lies north of 56( 20"N latitude or north of 52( 30"N latitude and east of -95( 25"W longitude. Paragraph 7303.1(2)(d) of the Regulations prescribes an intermediate zone for a taxation year for the purposes of section 110.7 of the Act as that part of Manitoba that lies north of 53( 20"N latitude or north of 52( 10"N latitude and east of -97( 40"W longitude or north of 51( 30"N latitude and east of -96( 00"W longitude.
We wish to confirm that Easterville, Manitoba (53( 06"N; -99( 48"W) and Sapotaweya, Manitoba (52( 44"N; -100( 41"W) do not qualify as prescribed northern or intermediate zones since the conditions of subsections 7303.1(1) and (2) of the Regulations are not met.
Paragraph 7303.1(1)(d) of the Regulations prescribes a northern zone for a taxation year for purposes of section 110.7 as that part of Ontario that lies north of 52( 30"N latitude or north of 51( 05"N latitude and east of -89( 10"W longitude. Paragraph 7303.1(2)(e) of the Regulations prescribes an intermediate zone for a taxation year for the purposes of section 110.7 of the Act as that part of Ontario that lies north of 50( 35"N latitude. We can confirm that Keewaywin, Ontario (52( 56"N; -92( 46"W) is a prescribed northern zone, since the condition of paragraph 7303.1(1)(d) is met.
We trust that these comments will be of assistance.
Yours truly,
Darlene Green
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
Policy and Planning Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 2005
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 2005
Email this Content