Resident Holder definition

Resident Holder means a Holder who, for the purposes of the Tax Act and at all relevant times, is or is deemed to be a resident of Canada.

Resident Holder means a beneficial holder of the Notes who, for the purposes of the Tax Act and any applicable income tax convention, at all relevant times, is or is deemed to be resident in Canada;

Resident Holder means a Holder who, for the purposes of the Tax Act and at all relevant times, is or is deemed to be a resident of Canada. “RESP” has the meaning given to it under Item 3.D “Risk Factors — Risks Relating to Taxation — Canada”.

Examples of Resident Holder in a sentence

• A U.S. Resident Holder who disposes or is deemed to dispose of one or more Common Shares generally should not thereby incur any liability for Canadian federal income tax in respect of any capital gain arising as a consequence of the disposition.

• Furthermore, a Resident Holder will be required to include in computing income any Interest Payment received or receivable on the Debt Securities.

• This summary is of a general nature only, is not exhaustive of all possible Canadian federal income tax considerations, and is not intended to be and should not be construed as legal or tax advice to any particular U.S. Resident Holder.

• For v ∈ T M, we denote its norm v =g(v, v).Definition 2.6 (Length, Riemannian distance).

• If Notes have been owned for at least 12 months prior to the sale (excluding the days of acquisition and disposal), a Resident Holder (other than a company) may be entitled to receive CGT discount treatment in respect of any gain arising on disposal of Notes, such that a percentage of the gain is not included in assessable income.

More Definitions of Resident Holder

Resident Holder means a Holder who, at all relevant times, for purposes of the Tax Act and any applicable income tax treaty or convention, is resident in Canada;

Resident Holder means a Holder who, at all relevant times, for purposes of the Canadian Tax Act and any applicable income tax treaty or convention, is or is deemed to be a resident of Canada;

Resident Holder means a Holder who, for purposes of the Tax Act and at all relevant times, is resident or is deemed to be resident in Canada under the Tax Act;

Resident Holder means a Holder who, at all relevant times, for purposes of the Tax Act and any applicable income tax treaty convention, is, or is deemed to be, resident in Canada;

Resident Holder means a Holder who, for the purposes of the Tax Act and at all relevant times, is or is deemed to be a resident of Canada. “ RPS ” has the meaning given to it under Item 4.B “Business Overview — Global Renewable Power Drivers”.

Resident Holder means a Spartan Shareholder who is resident or deemed to be resident in Canada for purposes of the ITA and any applicable income tax treaty.

Resident Holder means a Holder who, for purposes of the ITA and any applicable income taxconvention, is or is deemed to be a resident of Canada at all relevant times;