{"component": "definition", "props": {"groups": [{"snippet": "means the tax or excise imposed upon the Landlord on account of the capital of the Landlord as such amount is allocated by the Landlord to the Land and the Building.", "snippet_links": [{"key": "the-landlord", "type": "clause", "offset": [37, 49]}, {"key": "the-capital", "type": "clause", "offset": [64, 75]}, {"key": "the-building", "type": "definition", "offset": [152, 164]}], "samples": [{"hash": "cDMM0OCtZZK", "uri": "/contracts/cDMM0OCtZZK#capital-tax", "label": "Lease Agreement", "score": 25.8993835449, "published": true}, {"hash": "jFyZrP4Pe4E", "uri": "https://www.surrey.ca/sites/default/files/media/tender_docs/RFP%201220-030-2018-030%20SURREY%20SPORTS%20and%20LEISURE%20CAF%C3%89%20SERVICES%20LEASE%20%28FINAL%29.pdf", "label": "Services Lease", "score": 11.1587953568, "published": false}, {"hash": "c9FgPoCss7j", "uri": "https://www.surrey.ca/sites/default/files/media/tender_docs/RFP%202017-020%20Coffee%20Shop%20Operator%20at%20SS%20and%20LC.pdf", "label": "www.surrey.ca", "score": 6.8603696823, "published": false}], "size": 15, "hash": "2f2922ffccec82f14d9d2cf5166b79c3", "id": 1}, {"snippet": "means the tax or excise imposed or capable of being imposed upon the Landlord by any government authority having jurisdiction which is measured or based in whole or in part upon the taxable capital employed by the Landlord, which said taxable capital shall be deemed to be the cost to the Landlord of said Building and Lands computed as if the amount of such tax were that amount due if the Building and the Lands were the only property of the Landlord, the Landlord was entitled to no capital deduction, investment allowance or any other deduction whatsoever. For the purpose of this paragraph the Term \"investment allowance\" and \"capital deduction\" shall be defined by reference to the applicable taxing statute.", "snippet_links": [{"key": "capable-of", "type": "definition", "offset": [35, 45]}, {"key": "the-landlord", "type": "clause", "offset": [65, 77]}, {"key": "authority-having-jurisdiction", "type": "clause", "offset": [96, 125]}, {"key": "employed-by", "type": "definition", "offset": [198, 209]}, {"key": "the-cost", "type": "clause", "offset": [273, 281]}, {"key": "said-building", "type": "definition", "offset": [301, 314]}, {"key": "the-building", "type": "definition", "offset": [387, 399]}, {"key": "the-lands", "type": "clause", "offset": [404, 413]}, {"key": "for-the-purpose-of-this", "type": "clause", "offset": [561, 584]}, {"key": "the-term", "type": "clause", "offset": [595, 603]}, {"key": "reference-to", "type": "definition", "offset": [671, 683]}, {"key": "the-applicable", "type": "clause", "offset": [684, 698]}], "samples": [{"hash": "766x0wp3jEp", "uri": "/contracts/766x0wp3jEp#capital-tax", "label": "Lease Agreement (Zarlink Semiconductor Inc)", "score": 22.4264202118, "published": true}, {"hash": "iHD9DFAGmSq", "uri": "/contracts/iHD9DFAGmSq#capital-tax", "label": "Lease Agreement (Newbridge Networks Corp)", "score": 18.0, "published": true}, {"hash": "fe7cnryxamk", "uri": "/contracts/fe7cnryxamk#capital-tax", "label": "Lease Agreement (Newbridge Networks Corp)", "score": 18.0, "published": true}], "size": 10, "hash": "2ebea5730d0108a5fd79d3a638d5d2da", "id": 2}, {"snippet": "means the amount determined by multiplying each of the \u201cApplicable Rates\u201d by the \u201cCapital\u201d and totalling the products. \u201cCapital\u201d is the amount of capital which the Landlord determines, without duplication, is invested from time to time by the Landlord, the owner(s) of the Building (including any interest in the Building), any company related to the Landlord or the owner(s) within the meaning of the Income Tax Act (Canada), or all of them, in doing all or any of: acquiring, developing, expanding, redeveloping and improving the Building. Capital will not be increased by any financing or re-financing except to the extent that the proceeds are invested in doing all or any of the foregoing. \u201cApplicable Rate\u201d is the capital tax rate specified from time to time under any law which imposes a tax in respect of the capital of corporations and for greater certainty includes Large Corporations Tax levied under the Income Tax Act (Canada) as amended from time to time. Each Applicable Rate will be considered to be the rate that would apply if each of the Landlord, the owner(s) of the Building and the related companies referred to above were taxable corporations that employed no capital outside the province in which the Building is located.", "snippet_links": [{"key": "applicable-rates", "type": "clause", "offset": [56, 72]}, {"key": "the-products", "type": "clause", "offset": [105, 117]}, {"key": "the-landlord", "type": "clause", "offset": [160, 172]}, {"key": "without-duplication", "type": "clause", "offset": [185, 204]}, {"key": "from-time-to-time", "type": "clause", "offset": [218, 235]}, {"key": "in-the-building", "type": "clause", "offset": [306, 321]}, {"key": "related-to", "type": "clause", "offset": [336, 346]}, {"key": "meaning-of", "type": "definition", "offset": [387, 397]}, {"key": "income-tax-act", "type": "definition", "offset": [402, 416]}, {"key": "increased-by", "type": "clause", "offset": [562, 574]}, {"key": "except-to-the-extent", "type": "clause", "offset": [605, 625]}, {"key": "the-foregoing", "type": "clause", "offset": [680, 693]}, {"key": "the-capital", "type": "clause", "offset": [716, 727]}, {"key": "tax-rate", "type": "definition", "offset": [728, 736]}, {"key": "in-respect-of", "type": "definition", "offset": [799, 812]}, {"key": "for-greater-certainty", "type": "clause", "offset": [845, 866]}, {"key": "as-amended", "type": "definition", "offset": [940, 950]}, {"key": "the-rate", "type": "clause", "offset": [1016, 1024]}, {"key": "related-companies", "type": "clause", "offset": [1104, 1121]}, {"key": "the-province", "type": "clause", "offset": [1199, 1211]}], "samples": [{"hash": "k3thivp2qly", "uri": "/contracts/k3thivp2qly#capital-tax", "label": "Lease Agreement (Venus Concept Inc.)", "score": 31.2423000336, "published": true}, {"hash": "ayVig9cmgkQ", "uri": "https://cdn.ymaws.com/www.realpac.ca/resource/resmgr/leases/nsol_single_version1_06_rele.doc", "label": "Standard Office Lease", "score": 14.4058866501, "published": false}, {"hash": "esXNOmmzfmp", "uri": "https://cdn.ymaws.com/www.realpac.ca/resource/resmgr/leases/nsolsingleversion1.06redline.pdf", "label": "cdn.ymaws.com", "score": 5.0, "published": false}], "size": 7, "hash": "d03bf2854275273fff4bca676478abea", "id": 3}, {"snippet": "means the applicable amount of any tax or taxes including but not limited to Large Corporations Tax payable based upon or computed by reference to the paid-up capital or place of business of the Landlord as determined for the purposes of such tax or taxes; provided that for the purposes hereof, the \u201capplicable amount\u201d of such tax or taxes shall mean the amount thereof that would be payable if the Project were the only establishment of the Landlord in the jurisdiction of the taxing authority or if any other establishment of the Landlord therein were located outside that jurisdiction.", "snippet_links": [{"key": "applicable-amount", "type": "definition", "offset": [10, 27]}, {"key": "tax-or-taxes", "type": "definition", "offset": [35, 47]}, {"key": "not-limited", "type": "clause", "offset": [62, 73]}, {"key": "tax-payable", "type": "definition", "offset": [96, 107]}, {"key": "reference-to", "type": "definition", "offset": [134, 146]}, {"key": "place-of-business", "type": "definition", "offset": [170, 187]}, {"key": "the-landlord", "type": "clause", "offset": [191, 203]}, {"key": "for-the-purposes-of", "type": "clause", "offset": [218, 237]}, {"key": "provided-that", "type": "clause", "offset": [257, 270]}, {"key": "the-project", "type": "clause", "offset": [396, 407]}, {"key": "establishment-of-the", "type": "clause", "offset": [422, 442]}, {"key": "taxing-authority", "type": "definition", "offset": [479, 495]}], "samples": [{"hash": "h1hdRt666WN", "uri": "/contracts/h1hdRt666WN#capital-tax", "label": "Lease Agreement (Delphax Technologies Inc)", "score": 19.0, "published": true}, {"hash": "1pQfC4SQ1C8", "uri": "/contracts/1pQfC4SQ1C8#capital-tax", "label": "Lease Agreement (Alliance Data Systems Corp)", "score": 19.0, "published": true}], "size": 7, "hash": "600137ac84bad8a38295424052e45466", "id": 4}, {"snippet": "means any tax or taxes payable by the Landlord to any taxing authority based upon or computed by reference to the value of the Building, or the capital or place of business of the Landlord and includes, without limitation, provincial capital tax and federal large corporations tax as now existing and as modified or supplemented from time to time. If the system of capital taxation shall be altered such that any new capital tax shall be levied or imposed in substitution for or in addition to Capital Tax from time to time levied or imposed, then any such new tax or levy shall be deemed to be Capital Tax or included in Capital Tax.", "snippet_links": [{"key": "taxes-payable-by-the-landlord", "type": "clause", "offset": [17, 46]}, {"key": "taxing-authority", "type": "definition", "offset": [54, 70]}, {"key": "reference-to", "type": "definition", "offset": [97, 109]}, {"key": "value-of-the-building", "type": "definition", "offset": [114, 135]}, {"key": "the-capital", "type": "clause", "offset": [140, 151]}, {"key": "place-of-business", "type": "definition", "offset": [155, 172]}, {"key": "without-limitation", "type": "clause", "offset": [203, 221]}, {"key": "from-time-to-time", "type": "clause", "offset": [329, 346]}, {"key": "the-system", "type": "definition", "offset": [351, 361]}, {"key": "new-capital", "type": "definition", "offset": [413, 424]}, {"key": "in-addition-to", "type": "clause", "offset": [479, 493]}, {"key": "new-tax", "type": "clause", "offset": [557, 564]}], "samples": [{"hash": "etKbDKR5NFT", "uri": "/contracts/etKbDKR5NFT#capital-tax", "label": "Office Lease (Fluidigm Corp)", "score": 26.8535251617, "published": true}, {"hash": "jbS3jlKvJ8S", "uri": "/contracts/jbS3jlKvJ8S#capital-tax", "label": "Office Lease (Ultimate Software Group Inc)", "score": 19.0, "published": true}], "size": 6, "hash": "f69f07e4b270e01fc9923327a8356726", "id": 5}, {"snippet": "means the capital tax liability of the Landlord for each of the Landlord's fiscal years during the Term or any renewal thereof as per the Landlord's tax returns multiplied by the proportion that the net book value of the Property is of the net book value of the total assets of the Landlord, as determined in accordance with the Landlord's audited financial statements.", "snippet_links": [{"key": "the-capital", "type": "clause", "offset": [6, 17]}, {"key": "liability-of-the-landlord", "type": "clause", "offset": [22, 47]}, {"key": "fiscal-years", "type": "clause", "offset": [75, 87]}, {"key": "during-the-term", "type": "clause", "offset": [88, 103]}, {"key": "tax-returns", "type": "definition", "offset": [149, 160]}, {"key": "value-of-the-property", "type": "definition", "offset": [208, 229]}, {"key": "total-assets", "type": "clause", "offset": [262, 274]}, {"key": "in-accordance-with", "type": "clause", "offset": [306, 324]}, {"key": "audited-financial-statements", "type": "clause", "offset": [340, 368]}], "samples": [{"hash": "jkbdNjIqWrC", "uri": "/contracts/jkbdNjIqWrC#capital-tax", "label": "Deed of Lease (SLM International Inc /De)", "score": 18.0, "published": true}, {"hash": "fPxuQoUX809", "uri": "/contracts/fPxuQoUX809#capital-tax", "label": "Deed of Lease (SLM International Inc /De)", "score": 18.0, "published": true}, {"hash": "315ogtQdlDj", "uri": "/contracts/315ogtQdlDj#capital-tax", "label": "Deed of Lease (SLM International Inc /De)", "score": 18.0, "published": true}], "size": 5, "hash": "125fcfe2678a2fdae9c663d38b250028", "id": 6}, {"snippet": "means an amount allocated by the Landlord to the Building in respect of taxes, rates, duties and assessments presently or hereafter levied, rated, charged or assessed from time to time upon the Landlord and payable by the Landlord (or any corporation acting on behalf of the Landlord) on account of the capital that the Landlord has invested in the Building. Capital Tax shall be allocated:\ni) as if the amount of such tax were that amount due if the Building were the only property of the Landlord; and\nii) on the basis of the Landlord\u2019s determination of the amount of capital attributable to the Building. Capital Tax also means the amount of any capital, sales or place of business tax levied by any government or other applicable taxing authority against the Landlord with respect to the Building whether known as Capital Tax or by any other name.", "snippet_links": [{"key": "the-landlord", "type": "clause", "offset": [29, 41]}, {"key": "in-respect-of", "type": "definition", "offset": [58, 71]}, {"key": "from-time-to-time", "type": "clause", "offset": [167, 184]}, {"key": "on-behalf-of", "type": "definition", "offset": [258, 270]}, {"key": "the-capital", "type": "clause", "offset": [299, 310]}, {"key": "in-the-building", "type": "clause", "offset": [342, 357]}, {"key": "basis-of", "type": "clause", "offset": [515, 523]}, {"key": "determination-of-the-amount", "type": "clause", "offset": [539, 566]}, {"key": "business-tax", "type": "clause", "offset": [676, 688]}, {"key": "applicable-taxing-authority", "type": "definition", "offset": [723, 750]}, {"key": "with-respect-to", "type": "clause", "offset": [772, 787]}], "samples": [{"hash": "3m8EREklJRo", "uri": "/contracts/3m8EREklJRo#capital-tax", "label": "Lease of Office Space (Zymeworks Inc.)", "score": 26.2525672913, "published": true}, {"hash": "hn6QCnx73uD", "uri": "/contracts/hn6QCnx73uD#capital-tax", "label": "Lease of Office Space (Zymeworks Inc.)", "score": 25.9486656189, "published": true}], "size": 5, "hash": "4e94da152212fb561de40f3e221de5f6", "id": 7}, {"snippet": "means an amount imputed by the Landlord to the Development in respect of taxes, rates, duties and assessments presently or hereafter levied, rated, charged or assessed from time to time upon the Landlord and payable by the Landlord (or by any corporation on behalf of the Landlord) on account of its or their capital. Capital Tax shall be imputed based on the amount allocated by the Landlord, acting reasonably, to the Development. Capital Tax also means the amount of any capital or place of business tax levied by any government or other applicable taxing authority against the Landlord with respect to the Development whether known as Capital Tax or by any other name;", "snippet_links": [{"key": "the-landlord", "type": "clause", "offset": [27, 39]}, {"key": "the-development", "type": "clause", "offset": [43, 58]}, {"key": "in-respect-of", "type": "definition", "offset": [59, 72]}, {"key": "from-time-to-time", "type": "clause", "offset": [168, 185]}, {"key": "on-behalf-of", "type": "definition", "offset": [255, 267]}, {"key": "based-on", "type": "definition", "offset": [347, 355]}, {"key": "acting-reasonably", "type": "clause", "offset": [394, 411]}, {"key": "business-tax", "type": "clause", "offset": [494, 506]}, {"key": "applicable-taxing-authority", "type": "definition", "offset": [541, 568]}, {"key": "with-respect-to", "type": "clause", "offset": [590, 605]}], "samples": [{"hash": "1Xsrc08tcSn", "uri": "/contracts/1Xsrc08tcSn#capital-tax", "label": "Lease Agreement (Oxus Acquisition Corp.)", "score": 34.9822044373, "published": true}, {"hash": "dJSLodh7pwg", "uri": "/contracts/dJSLodh7pwg#capital-tax", "label": "Lease Agreement (Ehave, Inc.)", "score": 29.4490070343, "published": true}], "size": 4, "hash": "e6a826376fe62f65d006658ffe1ffc11", "id": 8}, {"snippet": "means the amount determined by multiplying each of the \u201cApplicable Rates\u201d by the \u201cProject Capital\u201d and totalling the products. \u201cProject Capital\u201d is the amount of capital which the Landlord determines, without duplication, is invested from time to time by the Landlord, the owners or all of them, in doing all or any of the following: acquiring, developing, expanding, redeveloping and improving the Property. Project Capital will not be increased by any financing or refinancing (except to the extent that the proceeds are invested directly as Project Capital). An \u201cApplicable Rate\u201d is the capital tax rate specified from time to time under any statute of Canada and any statute of the Province which imposes a tax in respect of the capital of corporations. Each Applicable Rate will be considered to be the rate that would apply if none of Landlord or owners employed capital outside of the Province in which the Project is situate.", "snippet_links": [{"key": "applicable-rates", "type": "clause", "offset": [56, 72]}, {"key": "the-products", "type": "clause", "offset": [113, 125]}, {"key": "the-landlord", "type": "clause", "offset": [176, 188]}, {"key": "without-duplication", "type": "clause", "offset": [201, 220]}, {"key": "from-time-to-time", "type": "clause", "offset": [234, 251]}, {"key": "the-owners", "type": "definition", "offset": [269, 279]}, {"key": "the-property", "type": "clause", "offset": [395, 407]}, {"key": "increased-by", "type": "clause", "offset": [437, 449]}, {"key": "financing-or-refinancing", "type": "clause", "offset": [454, 478]}, {"key": "except-to-the-extent", "type": "clause", "offset": [480, 500]}, {"key": "the-capital", "type": "clause", "offset": [586, 597]}, {"key": "tax-rate", "type": "definition", "offset": [598, 606]}, {"key": "the-province", "type": "clause", "offset": [682, 694]}, {"key": "in-respect-of", "type": "definition", "offset": [715, 728]}, {"key": "the-rate", "type": "clause", "offset": [804, 812]}, {"key": "of-landlord", "type": "clause", "offset": [838, 849]}, {"key": "employed-capital", "type": "definition", "offset": [860, 876]}, {"key": "the-project", "type": "clause", "offset": [910, 921]}], "samples": [{"hash": "2Z8ZnPuIb6i", "uri": "/contracts/2Z8ZnPuIb6i#capital-tax", "label": "Lease (PointClickCare Corp.)", "score": 24.6700897217, "published": true}, {"hash": "5CzCETxFgdO", "uri": "/contracts/5CzCETxFgdO#capital-tax", "label": "Lease (PointClickCare Corp.)", "score": 24.4620132446, "published": true}], "size": 4, "hash": "0608fe472af478e4751ccda829764ff1", "id": 9}, {"snippet": "and \u201cCapital Taxes\u201d means (i) any and all state and local taxes imposed on capital, net worth or equity, (ii) any and all interest, penalties, additions to tax, or additional amounts imposed by any taxing authority in connection with (A) any item described in clause (i) or this clause (ii) or (B) the failure to comply with any requirement imposed with respect to any Tax Return relating to any Capital Tax, and (iii) any obligation with respect to any item described in clause (i) and/or (ii) above payable by reason of contract, assumption, transferee or successor liability, operation of Law, or otherwise.", "snippet_links": [{"key": "capital-taxes", "type": "definition", "offset": [5, 18]}, {"key": "state-and-local-taxes", "type": "definition", "offset": [42, 63]}, {"key": "net-worth", "type": "clause", "offset": [84, 93]}, {"key": "additions-to-tax", "type": "definition", "offset": [143, 159]}, {"key": "additional-amounts", "type": "definition", "offset": [164, 182]}, {"key": "taxing-authority", "type": "definition", "offset": [198, 214]}, {"key": "in-connection-with", "type": "clause", "offset": [215, 233]}, {"key": "in-clause", "type": "clause", "offset": 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on the Tenant&#x27;s leasehold improvements, Goods and Services Tax and the Tenant&#x27;s Proportionate Share of the Tax, <strong>Capital Tax</strong>, Landlord&#x27;s Business Tax and Operating Costs (herein called &quot;Additional Rent&quot;).", "In rendering such opinion, counsel may require and rely upon representations contained in the South State Tax Certificate and the Atlantic <strong>Capital Tax</strong> Certificate.", "The Tenant covenants to pay as additional rent all sums to be paid to the Landlord hereunder including, without limiting the generality of the foregoing, all tax on the Tenant\u2019s leasehold improvements, Goods and Services Tax and the Tenant\u2019s Proportionate Share of the Tax, <strong>Capital Tax</strong>, Landlord\u2019s Business Tax and Operating Costs (herein called \u201cAdditional Rent\u201d).", "The Tenant will pay its Proportionate Share of <strong>Capital Tax</strong> as Additional Rent, in the manner set forth in this Lease.", "Tenant shall pay its Proportionate Share of <strong>Capital Tax</strong> and Tenant shall be solely responsible for any Sales Tax.", "The names \u201cGrowth Capital Portfolio, LLC\u201d, \u201cGrowth <strong>Capital Tax</strong> Exempt Deferred Income Portfolio, LLC\u201d, and \u201cGrowth Capital Master Portfolio, LLC\u201d and \u201cBoard of Directors of the Growth Capital Portfolio, LLC, Growth Capital TEI Portfolio, LLC, and Growth Capital Master Portfolio, LLC\u201d refer respectively to the Portfolios and the Directors as Directors but not individually or personally.", "The First Partnership Agreement was amended and restated in its entirety by the Second Amended and Restated Agreement of Limited Partnership dated as of June 28, 1996 (the &quot;Second Partnership Agreement&quot;), whereby Paloma withdrew as limited partner of the Partnership and Boston <strong>Capital Tax</strong> Credit Fund III L.P., a Delaware limited partnership (&quot;BCTC 3&quot;) and Boston <strong>Capital Tax</strong> Credit Fund IV L.P., a Delaware limited partnership (&quot;BCTC 4&quot;) were admitted as Limited Partners of the Partnership.", "Any Notice required by the provisions of this Agreement to be given to the Investment Partnership shall be addressed as follows: Boston <strong>Capital Tax</strong> Credit Fund IV L.P. c/o Boston Capital Partners, Inc.", "It is further agreed that upon this Lease becoming extended whether pursuant to Section 14.3 hereof or otherwise, there shall be added to the determined Base Rental rate for the extension term, a corresponding amount of the then current amount charged by the Landlord under its leases in the Building for <strong>Capital Tax</strong>, Large Corporations Tax and depreciation of systems and equipment of the Building."], "related": [["central-tax", "central tax", "central tax"], ["special-tax", "Special Tax", "Special Tax"], ["additional-tax", "Additional Tax", "Additional Tax"], ["consolidated-federal-taxable-income", "Consolidated federal 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