Qualifying CDE definition

Qualifying CDE means CDE which may be renounced by a Resource Company under the Tax Act as CEE, but which excludes any CDE which is deemed to qualify as CEE of a Resource Company under subsection 66.1(9) of the Tax Act.
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Qualifying CDE means an amount of CDE incurred by the Corporation which is eligible for renunciation as CEE under subsection 66(12.601) of the Tax Act;
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Qualifying CDE means CDE that may, if certain conditions set out in the Tax Act are met, be renounced to a holder of flow-through shares as CEE.
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More Definitions of Qualifying CDE

Qualifying CDE means Canadian development expense as defined in subsection 66.2(5) of the Tax Act, which may be renounced as CEE to the Partnership pursuant to subsection 66(12.601) of the Tax Act.
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Related to Qualifying CDE

  • Qualifying Dependent means, for Dependent Care Flexible Spending Account purposes,

  • Qualifying Customer means:

  • Qualifying Company means a qualifying company within the meaning of section 110 of the Taxes Act;

  • qualifying person means a person in respect of whom payment has been made from the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation or the London Bombings Relief Charitable Fund;