Refundable tax credit definition

Refundable tax credit or "tax credit" means a tax credit that a claimant, estate, or trust may claim:
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Refundable tax credit means a refundable motion picture tax credit authorized
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Refundable tax credit means a refundable motion picture tax credit authorized under Section 63N-8-103 and claimed under Section 59-7-614.5 or 59-10-1108.
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Examples of Refundable tax credit in a sentence

  • Refundable tax credit providing premium assistance for coverage under a qualified health plan.Sec.

  • Motion Picture Incentive Account created -- Cash rebate incentives -- Refundable tax credit incentives.

  • Refundable tax credit for nonrenewable hydrogen production system.

  • Refundable tax credit notices of assessmentsThe Company applied judgment in deciding that no amount has been recorded as a liability for the refundable tax credit notices of assessments in these consolidated financial statements.

  • Refundable tax credit notices of assessmentOn July 26, 2017, the Company received refundable tax credit notices of assessments from Revenu Québec for the repayment of $367,360 (“Notices”) for the return of refunds of $280,961, $25,217 and $7,766 received by the Company for the refundable tax credit on eligible exploration expenditures incurred in Québec in respect of 2013, 2014 and 2016, respectively and interest thereon of $53,416.

  • Refundable tax credit for health insurance costs of low-income indi- viduals.

  • In force since 2005, the Refundable tax credit for child assistance (CIRSE) is a universal measure providing financial support for families, especially low-income families.

  • Refundable tax credit related to resources and refundable credit on mining duties:The Company is eligible for a refundable resource tax credit on Canadian Exploration Expenditures, financed by treasury funds, other than flow-through shares financings, of up to 28% of the amount of eligible expenses incurred in the province of Québec.

  • Refundable tax credit related to resources and refundable credit on mining duties:The Company is eligible for a refundable resource tax credit on Canadian Exploration Expenditures, financed by treasury funds, other than flow-through shares financings, of up to 28%.

  • See Patient Protection and Affordable Care Act, §1401, Refundable tax credit providing premium assistance for coverage under a qualified health plan.


More Definitions of Refundable tax credit

Refundable tax credit means any U.S. federal tax credit or State of Hawai‘i tax credit (including both a Hawai‘i Investment Tax Credit and a Hawai‘i Production Tax Credit) for which the federal government or State of Hawai‘i is required to refund any tax credit which exceeds the tax payments due to the federal government or State of Hawai‘i by the Claiming Entity or to provide a cash rebate in lieu of such credit to the Claiming Entity.
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Refundable tax credit means an economic development tax credit authorized
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Refundable tax credit means a tax credit under Part 1, Division 4 or a rebate under Part 1, Division 4.2;
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Refundable tax credit means the credit described in subsection (e) of this section;
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Refundable tax credit means the amount of any tax credit that is refundable to the Company, including pursuant to the Scientific Research and Experimental Development program of Canada and any similar provincial program, in respect of periods ending on or prior to the Closing Date that have not been received by the Company on or prior to the Closing Date.
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Refundable tax credit means a tax credit under Part 1, Division 4 or Division 4.1;
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Related to Refundable tax credit

  • Available Tax Increment means the Gross Tax Increment received by the City from Hennepin County during the period preceding each semi-annual Payment Date, less (i) the amount of tax increment, if any, which the City must pay to the school district, the county and the state pursuant to Minnesota Statutes, Sections 469.177, Subds. 9 and 11; 469.176, Subd. 4h; and 469.175, Subd. 1a, as the same may be amended from time to time, (ii) actual administrative costs of the City in an amount not to exceed 10% of Gross Tax Increment.

  • Applicable Taxes means the Goods and Services Tax (GST), the Harmonized Sales Tax (HST), and any provincial tax, by law, payable by Canada such as, the Quebec Sales Tax (QST) as of April 1, 2013.

  • Input Tax Credit means the credit of input tax;

  • child tax credit means a child tax credit under section 8 of the Tax Credits Act 2002;

  • Straddle Tax Period means any taxable period beginning on or before and ending after the Closing Date.

  • Pre-Tax Earnings means the Corporation's earnings before income taxes as reported in the Company's Consolidated Income Statement for each fiscal year of the Performance Period, excluding any non-cash charge incurred in accordance with accounting principles generally accepted in the United States of America (GAAP) for any restricted stock or restricted stock unit awards granted during the Performance Period and all options, restricted stock and other equity compensation granted to Directors during the Performance Period.

  • Eligible taxpayer means a taxpayer that meets both of the following conditions:

  • Gross receipts tax means any gross receipts, sales, use, excise, value added or any similar tax.

  • Tax Revenue means, with respect to the Project Area, (a) those tax revenues referred to (1) in the last sentence of the first paragraph of Article VIII, Section 12 of the Constitution of the State and (2) in Section 18-2147, Reissue Revised Statutes of Nebraska, as amended, and (b) all payments made in lieu thereof.

  • Tax Credit means a credit against, relief or remission for, or repayment of any Tax.

  • All applicable taxes and duties means all taxes and duties, in effect on the contract date, that the taxing authority is imposing and collecting on the transactions or property covered by this contract, pursuant to written ruling or regulation in effect on the contract date.

  • Tax Credits means the low-income housing tax credits found in Section 42 of the Code, and all rules, regulations, rulings, notices and other promulgations thereunder.

  • Sales Tax Revenues means taxes collected under the Virginia Retail Sales and Use Tax Act

  • Agreement combined tax rate means the sum of the tax rates:

  • Tax roll means a permanent record of the taxes charged on property, as extended