SIFT Measures definition

SIFT Measures means the rules regarding the taxation of certain types of publicly listed or traded trusts and partnerships and their investors contained in the Tax Act.
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SIFT Measures means the provisions of the Tax Act, including sections 104, 122, and 122.1 thereof, which levy a tax on certain distributions of a SIFT trust (as defined in the Tax Act) and, in such circumstances, treats the beneficiaries of a SIFT trust as having received a taxable dividend from a taxable Canadian corporation in respect of such distributions from a SIFT trust;
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SIFT Measures means provisions contained in the Tax Act relating to the taxation of publicly listed or traded trusts and partnerships, and their investors.
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Examples of SIFT Measures in a sentence

  • Accordingly, no provision has been made for tax under the SIFT Measures.

  • The SIFT Measures do not apply to a partnership that does not hold any “non-portfolio property” throughout the taxation year of the partnership.

  • Management intends to continue to operate Pure Multi in such a manner so as to remain exempt from the SIFT Measures on a continuous basis in the future.

  • The exposure of AHIP to the tax on SIFT partnerships imposed by the SIFT Measures will depend on whether or not AHIP holds “non-portfolio properties” (as defined in the Tax Act) and earns “taxable non-portfolio earnings” (as defined in the Tax Act) in respect thereof.

  • This procedure involves establishing the horizontal and vertical location, and attitude of the principal point of every photo at the instant of exposure.

  • Management believes that AHIP will not hold any “non-portfolio property” and should not be a SIFT partnership and therefore not subject to the SIFT Measures.

  • However, the Fund’s continued exemption will depend upon meeting, through actual operating results, various conditions imposed by the SIFT Measures.

  • If the Trust were not to qualify as a mutual fund trust at all times, the Canadian federal income tax considerations could be materially and adversely different from those described in this summary.This summary is also based on the assumption that the Trust will at all times comply with its investment restrictions and will at no time be a SIFT trust as defined in the SIFT Measures.

  • Unitholders are therefore advised to consult their own tax advisors in regards to foreign tax credits and foreign tax deductions.(f) SIFT Measures.

  • The five-year department review report, as well as feedback from alumni, showed a gap in the department curriculum in the area of applied physics, and more specifically in optics.


More Definitions of SIFT Measures

SIFT Measures means the provisions of the Tax Act, including sections 104, 122, 122.1 and 197 thereof, which levies a tax on certain distributions of a SIFT trust and certain earnings of a SIFT partnership and, in such circumstances, treats the beneficiaries of a SIFT trust and members of a SIFT partnership as having received a taxable dividend from a taxable Canadian corporation in respect of such distributions from a SIFT trust or earnings from a SIFT partnership;
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SIFT Measures means the amendments to the Tax Act implemented by Bill C-52, which came into force on June 22, 2007 and which changed the Canadian federal income taxation of publicly-listed or traded trusts and partnerships and their investors;
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SIFT Measures means the amendments to the Tax Act implemented by Bill C-52, which came into force on June 22, 2007;
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SIFT Measures means the amendments to the Tax Act implemented by Bill C-52, which became law on June 22, 2007;
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Related to SIFT Measures

  • COVID-19 Measures means any quarantine, “shelter in place”, “stay at home”, workforce reduction, social distancing, shut down, closure or sequester order, guideline, recommendation or Law, or any other applicable Laws, guidelines or recommendations by any Governmental Entity in connection with or in response to COVID-19.

  • Supportive measures means individualized services that are offered to the complainant or the respondent designed to restore or preserve equal access to the District’s education program or activity without unreasonably burdening the other party. The supportive measures must be non-disciplinary and non-punitive in nature; offered before or after the filing of a formal complaint or where no formal complaint has been filed; and offered to either party as appropriate, as reasonably available, and without fee or charge. Examples of supportive measures include, but are not limited to: measures designed to protect the safety of all parties or the District’s educational environment, or deter sexual harassment; counseling; extensions of deadlines or other course-related adjustments; modifications of work or class schedules; campus escort services; mutual restrictions on contact between the parties; changes in work or class locations; leaves of absence; and increased security and monitoring of certain areas of the campus.

  • Protective Measures means appropriate technical and organisational measures which may include: pseudonymising and encrypting Personal Data, ensuring confidentiality, integrity, availability and resilience of systems and services, ensuring that availability of and access to Personal Data can be restored in a timely manner after an incident, and regularly assessing and evaluating the effectiveness of the such measures adopted by it;

  • Preventive measures means any reasonable measures taken by any person after an incident has occurred to prevent or minimize pollution damage.

  • Measures means any measures proposed by the Supplier or any Sub-contractor within the meaning of regulation 13(2)(d) of TUPE;

  • Technology protection measure means a specific technology that blocks or filters Internet access to visual depictions that are:

  • Mitigation Measures means “mitigation measures” as defined in subsection 2(1) of the Canadian Environmental Assessment Act, 2012.

  • Performance Measures means measures as described in Article 12 on which the performance goals are based and which are approved by the Company’s shareholders pursuant to this Plan in order to qualify Awards as Performance-Based Compensation.

  • CRD IV Implementing Measures means any regulatory capital rules or regulations or other requirements, which are applicable to the Issuer and which prescribe (alone or in conjunction with any other rules, regulations or other requirements) the requirements to be fulfilled by financial instruments for their inclusion in the regulatory capital of the Issuer (on a non-consolidated or consolidated basis) to the extent required by the CRD IV Directive or the CRR, including for the avoidance of doubt and without limitation any regulatory technical standards released from time to time by the European Banking Authority (or any successor or replacement thereof);

  • Noise Control Measures means measures to reduce the noise emissions from the Facility and/or Equipment

  • Financial Reporting Measures means measures that are determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and all other measures that are derived wholly or in part from such measures. Stock price and total shareholder return (and any measures that are derived wholly or in part from stock price or total shareholder return) shall, for purposes of this Policy, be considered Financial Reporting Measures. For the avoidance of doubt, a Financial Reporting Measure need not be presented in the Company’s financial statements or included in a filing with the SEC.

  • Security Measures has the meaning given in Section 7.1.1 (Google’s Security Measures).

  • Qualifying Energy Efficiency Measures (EEMs) means either (i) standard gas or electric EEMs (i.e., measures found on any of the Standard Initiative applications); or (ii) measures eligible under the Custom Initiative approved by Ameren Illinois; or (iii) measures found in the Streetlighting or Retro-commissioning Initiative as identified in official program materials found on the Ameren Illinois Energy Efficiency website. The following technologies are not Qualifying EEMs: (i) technologies that do not demonstrate measurable and verifiable energy savings, including power conditioning; (ii) technologies that displace electrical energy use or natural gas to another fuel (i.e. fuel switching); or (iii) renewable energy projects (solar, wind power, etc.). Eligible gas measures do not include propane or butane measures.

  • Performance Measure means one or more of the following selected by the Committee to measure Company, Affiliate, and/or business unit performance for a Performance Period, whether in absolute or relative terms (including, without limitation, terms relative to a peer group or index): basic, diluted, or adjusted earnings per share; sales or revenue; earnings before interest, taxes, and other adjustments (in total or on a per share basis); basic or adjusted net income; returns on equity, assets, capital, revenue or similar measure; economic value added; working capital; total shareholder return; and product development, product market share, research, licensing, litigation, human resources, information services, mergers, acquisitions, sales of assets of Affiliates or business units. Each such measure shall be, to the extent applicable, determined in accordance with generally accepted accounting principles as consistently applied by the Company (or such other standard applied by the Committee) and, if so determined by the Committee, and in the case of a Performance Compensation Award, to the extent permitted under Code Section 162(m), adjusted to omit the effects of extraordinary items, gain or loss on the disposal of a business segment, unusual or infrequently occurring events and transactions and cumulative effects of changes in accounting principles. Performance Measures may vary from Performance Period to Performance Period and from Participant to Participant, and may be established on a stand-alone basis, in tandem or in the alternative.

  • the Measure means the Diocesan Boards of Education Measure 1991;

  • Technical safeguards means the technology and the policy and procedures for its use that 27 protect electronic PHI and control access to it.

  • Energy efficiency measure means equipment, devices, or materials intended to decrease energy consumption, including, but not limited to, upgrades to a building envelope such as insulation and glazing; improvements in heating, ventilating and cooling systems; automated energy control systems; improved lighting, including daylighting; energy‑recovery systems; combined heat and power systems; or another utility cost‑savings measure approved by the governing body.

  • Data Safeguards means the highest industry-standard safeguards (including administrative, physical, technical, and procedural safeguards) against the destruction, loss, misuse, unauthorized disclosure, or alteration of the JBE Data or Confidential Information, and such other related safeguards that are set forth in Applicable Laws, a Statement of Work, or pursuant to JBE policies or procedures.

  • Financial Reporting Measure means any measure determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and any measures derived wholly or in part from such measures, including GAAP, IFRS and non-GAAP/IFRS financial measures, as well as stock or share price and total equityholder return.

  • Extreme performance coating means coatings designed for harsh exposure or extreme environmental conditions.

  • Stormwater management measure means any practice, technology, process, program, or other method intended to control or reduce stormwater runoff and associated pollutants, or to induce or control the infiltration or groundwater recharge of stormwater or to eliminate illicit or illegal non-stormwater discharges into stormwater conveyances.