Canadian Taxpayer definition

Canadian Taxpayer means a Participant that is resident of Canada for purposes of the Tax Act;

Canadian Taxpayer means a Participant (other than a consultant) liable to pay income taxes in Canada as a result of the receipt of an Award or the settlement thereof;

Canadian Taxpayer means a Participant that is resident of Canada for purposes of the Tax Act; “Cash Fees” has the meaning set forth in Subsection 7.1(a);

Examples of Canadian Taxpayer in a sentence

• This Section 9(d) shall not apply to Deferred Share Units granted to a Participant who is a Canadian Taxpayer.

• In no event shall any payment or settlement of Deferred Share Units granted to a Participant who is a Canadian Taxpayer take place later than December 31 of the first calendar year commencing after the year in which the Termination of Service of such Participant takes place.

• A Participant who is a Canadian Taxpayer shall not be considered the owner of the Common Stock underlying Deferred Share Units granted to such Participant.

• Notwithstanding anything in this Plan to the contrary, Deferred Share Units granted to a Participant who is a Canadian Taxpayer shall only be redeemable and the value thereof payable to such Participant (or, in the event of such Participant’s death, such Participant’s beneficiary) upon a Termination of Service of such Participant (including due to death).

• To comply with requirements of applicable building, health, fire and housing codes, and HUD regulations affecting health, safety and property.

More Definitions of Canadian Taxpayer

Canadian Taxpayer means a Participant that is resident in Canada for purposes of the Tax Act;

Canadian Taxpayer means a Participant liable to pay income taxes in Canada pursuant to the receipt of an Award under the Plan.

Canadian Taxpayer means a Director whose income is subject to Canadian federal income taxation;

Canadian Taxpayer means a Participant (other than a Consultant) who is resident in Canada for the purposes of the Tax Act or is otherwise liable to pay tax under the Tax Act in respect of an Award;

Canadian Taxpayer means a Participant (other than a consultant) liable to pay income taxes in Canada as a result of the receipt of Shares pursuant to the Plan;

Canadian Taxpayer means (i) a Participant who is a resident of Canada for purposes of the Tax Act or (ii) a Participant who has exercised employment duties in Canada and whose Award is subject to tax under the Tax Act.

Canadian Taxpayer means a Participant who is a resident of Canada or is otherwise subject to tax in Canada whether, including as a result of participating in this Plan.