Income Tax Act means the Income Tax Act (Canada), as amended from time to time;
Tax Act means the Income Tax Act (Canada) and the regulations thereunder, 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.
Excise Tax Act means the Excise Tax Act (Canada);
U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.
Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;
Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.
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).
Tax Regulations means the United States Treasury Regulations promulgated pursuant to sections 103 and 141 through 150 of the Code. “Yield” of
Tax Ordinance means the Israeli Income Tax Ordinance [New Version], 1961, as amended.
Integrated Goods and Services Tax Act means the Integrated Goods and Services Tax Act, 2017;
Non-United States Tax Person Any Person other than a United States Tax Person.
the Taxes Act means the Income and Corporation Taxes Act 1988;
Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.
Tax Code means the Internal Revenue Code of 1986, as amended.
foreign tax means any Foreign Income Taxes or Foreign Other Taxes.
Sales Tax Revenues means taxes collected under the Virginia Retail Sales and Use Tax Act
Swiss Withholding Tax Act means the Swiss Federal Act on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer), together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time.
Tax Commissioner means the tax commissioner appointed under section 121.03 of the Revised Code.
Planning Act means the Planning Act, R.S.O. 1990, c. P.13, as amended;
council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;
Goods and Services Tax (GST) shall mean any tax payable on the supply of goods, services or other things in accordance with the provisions of GST Law.
Taxation means any kind of tax, duty, levy or other charge whether or not similar to any in force at the date of the Franchise Agreement and whether imposed by a local, governmental or other competent authority in the United Kingdom or elsewhere;
Applicable Tax Law means any Applicable Law relating to Taxes, including regulations and other official pronouncements of any Governmental Entity or political subdivision of such jurisdiction charged with interpreting such Applicable Law.
Provincial Council means a council established for a non-metropolitan province in terms of section 269 of the Constitution;