DTC Eligible Individual definition

DTC Eligible Individual means an individual who would be eligible for the disability tax credit if subsection 118.3(1) of the ITA were read without reference to paragraph 118.3(1)(c) of the ITA.
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DTC Eligible Individual means an individual who would be eligible for the disability tax credit (“DTC”) if subsection 118.3(1) of the ITA were read without reference to paragraph 118.3(1)(c) of the ITA.
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DTC Eligible Individual means an individual who would be eligible for the disability tax credit (DCT) if subsection 118.3(1) of the ITA were read without reference to paragraph 118.3(1)(c) of the ITA.
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Examples of DTC Eligible Individual in a sentence

  • Contributions may not be made into the Plan if the Beneficiary is not a DTC Eligible Individual in respect of the taxation year in which the contribution is made.

  • The individual must also be a DTC Eligible Individual in respect of the taxation year in which the Plan is opened for them before designation to the Plan can take place.

  • The individual must also be a DTC Eligible Individual in respect of the taxation year in which the Plan is opened for then before designation as a Beneficiary of the Plan can take place.

  • The individual must also be a DTC Eligible Individual in respect of the taxation year in which the Plan is opened for him/her before designation as a Beneficiary of the Plan can take place.

  • Contributions may not be made into the Plan if the Beneficiary is not a DTC Eligible Individual in respect of the taxation year in which the con- tribution is made.

  • Where the Beneficiary is not a DTC Eligible Individual, a Specified RDSP Payment can be made into the Plan if there is a valid DTC-Election in respect of the Beneficiary.

  • Contributions may not be made into the Plan if the Beneficiary is not a DTC Eligible Individual in respect of the taxation year in which the contribution is made, unless the contribution is a Specified RDSP Payment in respect of the Beneficiary, or the Beneficiary died before that time.


More Definitions of DTC Eligible Individual

DTC Eligible Individual means an individual who would be eligible for the disability tax credit if subsection 118.3(1) of the ITA were read without reference to paragraph 118.3(1)(c) of the ITA. “Eligible Individual”, in the context of a Specified RDSP Payment, means child or grandchild of:
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DTC Eligible Individual means an individual in respect of whom an amount is deductible, or would, if the Tax Act were read without reference to paragraph 118.3(1)(c) of the Tax Act, be deductible, under section 118.3.
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DTC Eligible Individual in respect of a taxation year means an individual in respect of whom the disability tax credit can be deducted in computing tax payable or could be deducted if the restriction for attendant care was ignored.80
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Related to DTC Eligible Individual

  • Eligible Individual means any person who is an Employee, a Consultant or a Non-Employee Director, as determined by the Administrator.

  • Eligible Individuals means directors, officers, employees and consultants of the Company or any of its Subsidiaries or Affiliates, and prospective employees and consultants who have accepted offers of employment or consultancy from the Company or its Subsidiaries or Affiliates.

  • Eligible Person means individuals, corporations, trusts, the estates of deceased individuals, partnerships and unincorporated associations of persons;

  • Eligible Persons or “Households” means one or more natural persons or a family who pays 30 percent of their household income toward their monthly rent and is determined by Grantee to be eligible for rental assistance under this Agreement.

  • Responsible individual means an individual who is employed by a licensee and has principal managerial authority over the provision of money services by the licensee in this state.

  • Key Individual means those individuals identified in the Proponent’s Prequalification Submission as key individuals;

  • DWAC Eligible means that (a) the Common Stock is eligible at DTC for full services pursuant to DTC’s Operational Arrangements, including without limitation transfer through DTC’s DWAC system, (b) the Company has been approved (without revocation) by the DTC’s underwriting department, (c) the Transfer Agent is approved as an agent in the DTC/FAST Program, (d) the Conversion Shares are otherwise eligible for delivery via DWAC, and (e) the Transfer Agent does not have a policy prohibiting or limiting delivery of the Conversion Shares via DWAC.

  • Qualifying Individual means an individual aged 18 years or over who is deemed to be resident in the UK for tax purposes. This includes a non-resident who performs duties which by virtue of Section 28 of the Income Tax (Earnings & Pensions) Act 2003 are treated as being performed in the UK (Crown employees serving overseas) or is married to, or is in a civil partnership with a person who performs such duties.

  • Designated Individual has the meaning set forth in Section 10.3.A hereof.

  • Eligible Participant means an employee, officer, consultant or director of the Company or any Affiliate.

  • U.S. Participant means a Participant who is a citizen of the United States or a resident of the United States, as defined in section 7701(a)(30)(A) and section 7701(b)(1) of the Code and any other Participant who is subject to tax under the Code with respect to compensatory awards granted pursuant to the Plan;

  • Eligible Unit means, at the Cut-Off Date, a Unit:

  • Full Value Award means an Award other than in the form of an ISO, NQSO, or SAR, and which is settled by the issuance of Shares.

  • Qualified Performance-Based Award means an Award intended to qualify for the Section 162(m) Exemption, as provided in Section 11.

  • Eligible Participants means persons who, at a particular time, are employees, officers, consultants, or directors of the Company or its subsidiaries;

  • Other Stock or Cash Based Awards means cash awards, awards of Shares, and other awards valued wholly or partially by referring to, or are otherwise based on, Shares or other property.

  • registered individual means an individual who is registered

  • Eligible Recipients means all Employees, all Non-Employee Directors and all Consultants.

  • Qualified Performance-Based Compensation means any compensation that is intended to qualify as “qualified performance-based compensation” as described in Section 162(m)(4)(C) of the Code.