Four counties and a municipal district in Alberta, 68 Saskatchewan rural municipalities, 28 Manitoba RMs, an "unorganized" division in Manitoba and eight census subdivisions in British Columbia were added on December 24, 2009 to the previous list of regions where farmers can defer income tax on livestock sales made due to drought.  Another 17 Manitoba RMs and three unorganized divisions were also added to a list that previously included four other Manitoba RMs designated for excess moisture. 

A list of newly-designated areas appears below.

New designations - Dec. 24, 2009

Alberta (drought): Grande Prairie County, Municipal District of Opportunity, Northern Sunrise County, Saddle Hills County and Yellowhead County.

Saskatchewan (drought): The rural municipalities (RMs) of Antler, Aberdeen, Argyle, Blucher, Beaver River, Benson, Brock, Browning, Buchanan, Calder, Clayton, Cana, Coalfields, Churchbridge, Corman Park, Cote, Dundurn, Estevan, Enniskillen, Elcapo, Emerald, Frenchman Butte, Fox Valley, Fertile Belt, Foam Lake, Frontier, Grant, Grayson, Garry, Good Lake, Hazel Dell, Hazelwood, Insinger, Invermay, Kingsley, Keys, Loon Lake, Langenburg, Livingston, Martin, Meota, Mayfield, Maryfield, McLeod, Mervin, Meadow Lake, Moose Creek, Moose Mountain, Moosomin, Mount Pleasant, North Battleford, Orkney, Preeceville, Parkdale, Reciprocity, Rocanville, Stanley, St. Philips, Silverwood, Sliding Hills, Spy Hill, Saltcoats, Storthoaks, Tecumseh, Walpole, Wawken, Wallace and Willowdale.

B.C. (drought): Census subdivisions Bulkley-Nechako B and E; Cariboo H, J and L; and Peace River C, D and E.

Manitoba (drought): The RMs of Albert, Archie, Arthur, Birtle, Brenda, Cameron, Clanwilliam, Edward, Ellice, Harrison, Hillsburg, Miniota, Minitonas, Pipestone, Rossburn, Russell, Shellmouth-Boulton, Shell River, Shoal Lake, Sifton, Silver Creek, Strathclair, Swan River, Wallace, Winchester, Woodworth, Park (North) and Park (South), plus Division No. 20, Unorganized (south part).

Manitoba (excess moisture and floods): The RMs of Brokenhead, Coldwell, Eriksdale, Lac du Bonnet, Lawrence, Mossey River, Rockwood, St. Andrews, St. Clements, St. Laurent, Siglunes, Whitemouth, Woodlands, Alexander, Alonsa, Grahamdale and Reynolds, plus Division No. 18, Unorganized (the east and west parts) and Division No. 19, Unorganized.