Sales Tax means all applicable provincial and federal sales, use, value-added or goods and services taxes, including GST/HST;
Sales Tax Revenues means taxes collected under the Virginia Retail Sales and Use Tax Act
Sales Taxes means any sales, use, consumption, goods and services, value added or similar tax, duty or charge imposed pursuant to Applicable Law.
Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);
Integrated Goods and Services Tax Act means the Integrated Goods and Services Tax Act, 2017;
Planning Acts means the Town and Country Planning Xxx 0000, the Planning (Listed Buildings and Conservation Areas) Xxx 0000, the Planning (Hazardous Substances) Xxx 0000, the Planning (Consequential Provisions) Xxx 0000 and the Planning and Compensation Xxx 0000;
Tax Act means the Income Tax Act (Canada).
Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;
goods and services tax practitioner means any person who has been approved under section 48 to act as such practitioner;
Goods and Services Tax or “GST” means the goods and services tax chargeable under the Goods and Services Tax Act (Cap. 117A);
Canadian Tax Act means the Income Tax Act (Canada) and the regulations thereunder, as amended from time to time.
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);
QST means the Quebec sales tax imposed pursuant to an Act respecting the Québec sales tax.
Electricity Supply Code means the Electricity Supply Code specified under section 50;
GST means Goods and Services Tax charged on the supply of material(s) and services. The term “GST” shall be construed to include the Integrated Goods and Services Tax (hereinafter referred to as “IGST”) or Central Goods and Services Tax (hereinafter referred to as “CGST”) or State Goods and Services Tax (hereinafter referred to as “SGST”) or Union Territory Goods and Services Tax (hereinafter referred to as “UTGST”) depending upon the import / interstate or intrastate supplies, as the case may be. It shall also mean GST compensation Cess, if applicable.
local municipality means a municipality that shares municipal executive and legislative authority in its area with a district municipality within whose area it falls, and which is described in section 155(1) of the Constitution as a category B municipality;
the Planning Acts means the Town and Country Planning Xxx 0000 and the other enactments defined as the “Planning Acts” in Section 336 of the Town and Country Planning Xxx 0000 and every other enactment relating to the use development and occupation of land and buildings for the time being in force
non-taxable territory means the territory which is outside the taxable territory;
Gross receipts tax means any gross receipts, sales, use, excise, value added or any similar tax.
ETA means the Excise Tax Act (Canada).
Qualifying Provinces means, collectively, all of the Provinces of Canada except Québec;
VAT means Value Added Tax
Taxes means all present or future taxes, levies, imposts, duties, deductions, withholdings (including backup withholding), assessments, fees or other charges imposed by any Governmental Authority, including any interest, additions to tax or penalties applicable thereto.
Income Tax Returns mean all Tax Returns that relate to Income Taxes.
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).