Subsection 7302(1)
Urban Centre
See Also
Benson v. MNR, 92 DTC 2145, [1992] 2 CTC 2631 (TCC)
Kenora and Keewatin, which alone did not meet the minimum population and population density requirements set out in Regulation 7302(1), nonetheless in combination qualified as an urban centre.
Hutter v. MNR, 92 DTC 1750, [1992] 2 CTC 2088 (TCC)
Mogan J. rejected a submission of the Crown that in determining what constitutes an "urban area" one must look "at whether an area is found to be urban area by Statistics Canada within the meaning of the 1986 Census Dictionary without examining the criteria that were applied to come to that conclusion" (p. 1754).