For exploration expenses incurred before March 29, 2017, the Near North is the territory of Québec between 50°30' north latitude and 55°00' north latitude and bounded on the east by the Grenville Front and the part of the territory of the Lower North Shore situated between 59°00' west longitude and 66°00' west longitude.

For exploration expenses incurred after March 28, 2017, the Near North is the territory of Québec that is situated north of the 49°00' north latitude and north of the St. Lawrence River and the Gulf of St. Lawrence and south of the territory of the Far North.