Canada Tax Act definition

Canada Tax Act means the Income Tax Act (Canada).
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Canada Tax Act means the Income Tax Act (Canada), R.S.C. 1985 (5th Supp.) c.1.
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Canada Tax Act means the Income Tax Act (Canada), as it may be amended from time to time, and any successor thereto. Any reference herein to a specific section or sections of the Canada Tax Act, or regulations promulgated thereunder, shall be deemed to include a reference to all corresponding provision of future law;
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Examples of Canada Tax Act in a sentence

  • The Plan is a Registered Pension Plan (RPP) as defined in the Income Tax Act (Canada) (Tax Act) (registration number 0345702), except for any supplemental benefits, which are funded in addition to the RPP.

  • The REIT qualifies as a mutual fund trust within the meaning of the Income Tax Act (Canada) ("Tax Act") and as a real estate investment trust eligible for the 'REIT Exception', as defined in the rules applicable to Specified Investment Flow-Through ("SIFT") trusts and partnership in the Tax Act.

  • The Plan is a registered pension plan (RPP) as defined in the Income Tax Act (Canada) (Tax Act) (registration number 0359158), except for any supplemental benefits, which are funded in addition to the RPP.

  • INCOME TAXES CI qualifies as a "mutual fund trust" as defined in the Income Tax Act (Canada) ["Tax Act''].

  • The Company is committed to incur eligible exploration and evaluation expenses pursuant to the Canada Tax Act and Québec Taxation Act of $1,615,000 by December 31, 2013 and to transfer the tax deductions related to these expenditures to the subscribers of its flow-through shares underwriting completed on June 20, 2012.

  • Eligibility for InvestmentEach of the Funds currently qualifies and expects to continue to qualify as a mutual fund trust under the Income Tax Act (Canada) ("Tax Act").

  • Every agreement entered into, shall state that monies paid to the estate of an employee under this section as a "right or thing" within the meaning of the Income Tax Act (Canada "Tax Act").

  • In order to give effect to this intention, Buyer and Xxxxxxx Co. shall, in a timely manner, jointly execute and file elections under Section 85(1) of the Canada Tax Act in prescribed form and elections in prescribed form under the corresponding provisions of applicable provincial income tax statutes in respect of the transfer hereunder of the Purchased Shares.

  • The Corporation is required under its articles of incorporation to qualify and remain qualified as a "mortgage investment corporation" or a "MIC" as mortgage investment corporations are commonly referred to, under the Income Tax Act (Canada) ("Tax Act").

  • The following discussion is a summary of the material Canadian federal income tax consequences under the Income Tax Act (Canada) (or the Canada Tax Act), that we believe are relevant to holders of common units who are, at all relevant times, for the purposes of the Canada Tax Act and the Canada-United States Tax Convention 1980 (or the Canada-U.S. Treaty) resident in the United States and who deal at arm’s length with us and Teekay Shipping Corporation (or U.S. Resident Holders).


More Definitions of Canada Tax Act

Canada Tax Act means the Income Tax Act (Canada), as amended. "Canadian A/R Eligibility Trigger Event" means that date in which all of the
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Canada Tax Act has the meaning set forth in Section 3.7(a).
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Related to Canada Tax Act

  • Canadian Tax Act means the Income Tax Act (Canada) and the regulations thereunder, as amended from time to time.

  • Tax Act means the Income Tax Act (Canada).

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Excise Tax Act means the Excise Tax Act (Canada);

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended; and

  • Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;

  • Canada means the ten provinces of Canada, the Yukon Territory, the Districts and Islands comprising the Northwest Territories of Canada and Nunavut.

  • Integrated Goods and Services Tax Act means the Integrated Goods and Services Tax Act, 2017;

  • UK Bribery Act means the Xxxxxxx Xxx 0000 of the United Kingdom, as amended, and the rules and regulations thereunder.

  • United States Tax Person A citizen or resident of the United States, a corporation, partnership or other entity created or organized in, or under the laws of, the United States, any State thereof or the District of Columbia, an estate whose income from sources without the United States is includible in gross income for United States federal income tax purposes regardless of its source or a trust if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more United States Tax Persons have the authority to control all substantial decisions of the trust, all within the meaning of Section 7701(a)(30) of the Code (or, to the extent provided in the applicable Treasury Regulations, certain trusts in existence on August 20, 1996 that have elected to be treated as United States Tax Persons).

  • Swiss Withholding Tax Act means the Swiss Federal Act on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer), together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time.

  • Tax Ordinance means the Israeli Income Tax Ordinance [New Version], 1961, as amended.

  • Provincial Minister means the member of the Cabinet of the Province of Western Cape responsible for local government;

  • Applicable Tax Law means any foreign, federal, state or local tax law, statute, regulation, rule, code or ordinance enacted, adopted, issued or promulgated by any Governmental Body or common law that apply to any party hereto, this Agreement or the activities contemplated hereby, as applicable.

  • Xxxxxxx Act means the Xxxxxxx Antitrust Act of 1890, as amended, and the rules and regulations promulgated thereunder.

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Sales Tax Revenues means taxes collected under the Virginia Retail Sales and Use Tax Act

  • Applicable Tax State means the State in which the Owner Trustee maintains its Corporate Trust Office, the State in which the Owner Trustee maintains its principal executive offices and the State of Michigan.

  • Cayman Companies Act means the Companies Act (as revised) of the Cayman Islands.

  • U.S. Taxes means any present or future tax, assessment or other charge or levy imposed by or on behalf of the United States of America or any taxing authority thereof or therein.

  • Foreign Corrupt Practices Act means the Foreign Corrupt Practices Act of the United States, 15 U.S.C. Sections 78a, 78m, 78dd-1, 78dd-2, 78dd-3, and 78ff, as amended, if applicable, or any similar law of the jurisdiction where the Property is located or where the Company or any of its Subsidiaries transacts business or any other jurisdiction, if applicable.

  • Foreign Investment means any investment made by a person resident outside India on a repatriable basis in capital instruments of an Indian company or to the capital of an LLP;

  • the Taxes Act means the Income and Corporation Taxes Act 1988;

  • Tax Regulations means the regulations passed under the Tax Act, as amended from time to time. “Transfer Agent” means TSX Trust Company, the transfer agent and registrar for the Units.