Tax Act means the Income Tax Act (Canada) and the regulations thereunder, as amended from time to time;
Income Tax Act means the Income Tax Act (Canada), as amended from time to time;
Canadian Tax Act means the Income Tax Act (Canada), as amended.
Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.
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).
Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;
Ontario Health means the corporation without share capital under the name Ontario Health as continued under the CCA;
Banking Act means the UK Banking Act 2009, as amended.
Non-United States Tax Person Any Person other than a United States Tax Person.
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;
Occupational Health and Safety Act means the Occupational Health and Safety Act, 1993 (Act No 85 of 1993);
National Housing Act means the National Housing Act (Canada), a federal law that promotes the construction of new houses and the repair and modernization of existing houses. CMHC provides mortgage default insurance under this law.
Provincial Minister means the member of the Cabinet of the Province of Western Cape responsible for local government;
Tax Ordinance means the Israeli Income Tax Ordinance [New Version], 1961, as amended.
Provincial Council means a council established for a non-metropolitan province in terms of section 269 of the Constitution;
South Caucasus/Central and South Asian (SC/CASA) state means Armenia, Azerbaijan, Georgia, Kazakhstan, Kyrgyzstan, Pakistan, Tajikistan, Turkmenistan, or Uzbekistan.
Cayman Companies Act means the Companies Act (As Revised) of the Cayman Islands.
Excise Tax Act means the Excise Tax Act (Canada);
Planning Act means the Planning Act, R.S.O. 1990, c. P.13, as amended;
Bribery Act means the Bribery Act 2010 and any subordinate legislation made under that Act from time to time together with any guidance or codes of practice issued by the relevant government department concerning this legislation;
Mining Act means the Mining Xxx 0000;
FAIS Act means the Financial Advisory and Intermediary Services Act, 2002 (Act No. 37 of 2002);
Tax Commissioner means the tax commissioner appointed under section 121.03 of the Revised Code.
Xxxxxxx Act means the Xxxxxxx Antitrust Act of 1890.