7303.1 of the Income Tax Regulations (see footnote b) and which are listed in Revenue Canada Form T4039 Northern Residents Deductions — Places in Prescribed Zones, as amended from time to time; or (c) between any locations in (a) and (b).
(2) Les articles 6 et 7 ne s'appliquent pas aux navires qui font escale aux ports canadiens situés au nord du 60e degré de latitude nord.