SIFT Regime definition

SIFT Regime means the amendments to provisions of the Tax Act proclaimed in force on June 22, 2007, as amended, that implement the changes announced as part of the Tax Fairness Plan proposed by the Minister of Finance (Canada) on October 31, 2006 which modify the tax treatment of SIFTs, and the tax treatment of their unitholders in the manner described below under “Canadian Federal Income Tax Considerations – SIFT Regime”.
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Related to SIFT Regime

  • Qualified airport authority means an airport authority

  • Contracting Department any contracting authority as defined in Regulation 5(2) of the Public Contracts (Works, Services and Supply) (Amendment) Regulations 2000 other than the Department; "Contractor Personnel" all employees, agents, consultants and contractors of the Contractor and/or of any Sub-contractor; "Contractor Software" software which is proprietary to the Contractor, including software which is or will be used by the Contractor for the purposes of providing the Services; "Crown Body" any department, office or agency of the Crown;

  • Ombud ’ means each of the following:

  • Foreign Asset Control Regulations has the meaning set forth in Section 10.18.

  • Market Regulation Department means all Exchange Officials and/or agents of the Exchange that assist the Exchange in the implementation, surveillance and enforcement of the Exchange Rules and other Obligations.