Taxation Act (Quebec) definition
Examples of Taxation Act (Quebec) in a sentence
The Trustee shall, upon written application by the Annuitant in a form satisfactory to the Trustee, refund to the taxpayer the amount established according to paragraph 146(2)(c.1) of the Act and to any similar provision of the Taxation Act (Quebec), in respect of such application.
None of the Acquired Assets of any Seller, other than a Seller that either (a) is not a non-resident of Canada within the meaning of section 116 of the Income Tax Act (Canada) or (b) is a “Canadian partnership” within the meaning of the Income Tax Act (Canada), are “taxable Canadian property” of that Seller for purposes of the Income Tax Act (Canada), or “taxable Quebec property” of that Seller for purposes of the Taxation Act (Quebec).
Each Partnership item of income, gain, loss, deduction or credit for purposes of the Income Tax Act (Canada), the Taxation Act (Quebec) and any other applicable income tax legislation of a province of Canada for each fiscal year shall be allocated among the Partners in proportion to their respective Percentage Interests at the time of such allocation.
The Vendor shall provide the Purchaser on the closing date with a statutory declaration of a senior officer of the Vendor that the Vendor is not at the time of closing a non-resident of Canada within the meaning of the Income Tax Act (Canada), and the Taxation Act (Quebec).
It is intended by the Parties that subsections 56.4(5) and (7) of the Tax Act, and the equivalent provisions of the Taxation Act (Quebec), apply with respect to the restrictive covenants contained in the Non Competition Agreements to the extent those subsections apply to such covenants.
The Purchaser is a Canadian resident within the meaning of the Income Tax Act (Canada) and the Taxation Act (Quebec).
Except as disclosed on SECTION 5.3.1B of the Gen-X Disclosure Schedule each Seller represents and warrants on its own behalf that it is not a non-resident of Canada for the purposes of the ITA and the Taxation Act (Quebec).
Any reference to the Tax Act or a provision thereof includes, for purposes of Quebec income taxation, a reference to the Taxation Act (Quebec) or the equivalent provision thereof as such act may be amended, re-enacted or replaced from time to time.
None of the Sellers is a non-resident of Canada for --------- the purposes of section 116 of the Income Tax (Canada) or section 1097 of the Taxation Act (Quebec) and none of the proceeds of the sale will be received for or on behalf of any person who is a non-resident of Canada for the purposes of such legislation.
None of the capital stock of the Company or any of its Subsidiaries constitute "Taxable Quebec Property" as such term is defined in the Taxation Act (Quebec).