Québec Tax Act definition

Québec Tax Act means the Taxation Act (Québec), as amended from time to time.
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Québec Tax Act means the Taxation Act (Québec) and all rules and regulations made pursuant thereto, all as may be amended, re-enacted or replaced from time to time and any proposed amendments thereto announced publicly from time to time;
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Québec Tax Act means the Taxation Act (Québec), including the regulations promulgated thereunder, each as amended from time to time.
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Examples of Québec Tax Act in a sentence

  • This section only applies to a Purchaser who is liable for tax under the Québec Tax Act or is a partnership of which a partner or limited partner is liable for tax under the Québec Tax Act (a “Québec Purchaser”) regarding Qualifying Expenses incurred with respect to mineral resource properties situated in the Province of Québec, Canada.


More Definitions of Québec Tax Act

Québec Tax Act means the Taxation Act (Québec).
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Québec Tax Act means the Taxation Act (Québec), R.S.Q. c. 1-3, together with any and all regulations promulgated thereunder, and as amended from time to time, and including, where applicable, any specific proposals to amend the said Act or regulations that have been publicly announced by the Ministre des Finances (Québec) prior to the date hereof; (u) “Resource Expense” means an expense which (i) is incurred (or deemed to be incurred) by the Company during the First Tranche CDE Expenditure Period, the Second Tranche CDE Expenditure Period, and/or the Third Tranche CDE Expenditure Period, as applicable; (ii) qualifies as CDE and ACDE incurred during the First Tranche CDE Expenditure Period, the Second Tranche CDE Expenditure Period, or the Third Tranche CDE Expenditure Period, as applicable, which may be renounced by the Company pursuant to subsection 66(12.62) of the Tax Act with an effective date not later than March 31, 2025, September 30, 2025, or December 31, 2025, as applicable, and in respect of which, but for the renunciation, the Company would be entitled to a deduction from income for income tax purposes; (v) “Second Tranche CDE Aggregate Commitment Amount” means the amount of C$8,200,000; (w) “Second Tranche CDE Commitment Amount” means, in respect of each Subscriber, such Subscriber’s portion (determined pro rata by number of FT Shares subscribed for) of the Second Tranche CDE Aggregate Commitment Amount, being an amount equal to the Second Tranche CDE Aggregate Commitment Amount multiplied by a fraction, the numerator of which is the number of FT Shares subscribed for by the Subscriber hereunder and the denominator of which is 890,000; (x) “Second Tranche CDE Expenditure Period” means the period commencing on the date of acceptance of this Subscription Agreement and ending on the earlier of: i. the date on which the Second Tranche CDE Aggregate Commitment Amount (in addition to the First Tranche CDE Aggregate Commitment Amount) has been fully expended in accordance with the terms hereof; and ii. the Second Tranche CDE Termination Date. (y) “Second Tranche CDE Termination Date” means September 30, 2025; (z) “Selling Provinces” means, collectively, each of the provinces of Canada, except for Québec; (aa) “Subscribers” means, collectively, each of those persons listed in Exhibit A attached hereto and, if applicable, includes each beneficial purchaser for whom any such person is acting if any such person is not purchasing the FT Shares as principal; (bb) “Tax Act...
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Related to Québec Tax Act

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • Tax Act means the Income Tax Act (Canada) and the regulations thereunder, as amended from time to time;

  • Excise Tax Act means the Excise Tax Act (Canada);

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • 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.

  • Integrated Goods and Services Tax Act means the Integrated Goods and Services Tax Act, 2017;

  • Tax Regulations means the regulations passed under the Tax Act, as amended from time to time. “Transfer Agent” means TSX Trust Company, the transfer agent and registrar for the Units.

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • Tax Ordinance means the Israeli Income Tax Ordinance [New Version], 1961, as amended.

  • goods and services tax practitioner means any person who has been approved under section 48 to act as such practitioner;