Canadian Person definition

Canadian Person means any person who is a national or resident of Canada, any corporation, partnership, or other entity created or organized in or under the laws of Canada or of any political subdivision thereof, or any estate or trust the income of which is subject to Canadian Federal income taxation, regardless of its source (other than any non-Canadian branch of any Canadian Person), and shall include any Canadian branch of a person other than a Canadian Person.
Canadian Person means any person in Canada or any Canadian outside Canada, where “person” means an individual or a body corporate, trust, partnership, fund, an unincorporated association or organization; and “Canadian” means an individual who is a citizen within the meaning of the Citizenship Act (Canada), or a body corporate formed under the laws of Canada or a Canadian province.
Canadian Person means a resident of Canada for purposes of the ITA or an authorized foreign bank for purposes of the ITA that receives each amount paid or credited to it hereunder in respect of its Canadian banking business for purposes of the ITA.

Examples of Canadian Person in a sentence

  • Politically Exposed Canadian Person: a PEP (sometimes referred to as a Domestic PEP) in/from/related to Canada.


More Definitions of Canadian Person

Canadian Person means a person who would qualify as Canadian for the purpose of achieving or preserving the Company’s or any of its Canadian subsidiaries’ status as a Canadian corporation for the purpose of the Canadian Status Rules;
Canadian Person means a Person that is not a "non-resident" of Canada within the meaning of the Income Tax Act (Canada).
Canadian Person means a Participant who is subject to Canadian federal taxation on Awards granted pursuant to the Plan;
Canadian Person means any person who is a national or resident of Canada, any corporation, partnership, or other entity created or organized in or under the laws of the Canada or of any political subdivision thereof, or any estate or trust the income of which is subject to Canadian Federal income taxation, regardless of its source (other than any non-Canadian branch of any Canadian Person), and shall include any Canadian branch of a person other than a Canadian Person.
Canadian Person means a Person organized under the laws of Canada or a Canadian province. Capital Expenditure by a Person means an expenditure (determined in accordance with GAAP) for any fixed asset owned by such Person for use in the operations of such Person having a useful life of more than one year, or any improvements or additions thereto. For the avoidance of doubt, as used in this Agreement, the terms Capital Expenditure, capital expenditure and expenditure shall not include expenditures for Acquisitions.
Canadian Person means any national or resident of the Canada (other than an individual resident in a Canadian province or territory where such individual is prohibited from purchasing securities under local provincial or territorial securities laws), or any corporation, person, profit-sharing or other trust or other entity organized under the laws of the Canada or of any political subdivision thereof (other than a branch located outside Canada of any Canadian Person), and includes any Canadian branch of a person who is otherwise not a Canadian Person.
Canadian Person means an individual or Entity that is identified by a Singaporean Reporting Financial Institution as resident in Canada pursuant to due diligence procedures consistent with the Common Reporting Standard, or an estate of a decedent that was a resident of Canada.