Temporary Differences definition

Temporary Differences attributable to any entity shall mean (a) any single item of income or deduction in a CPC Return or any Foreign Distributing Entity Return in respect of any Tax period that should reverse in one or more subsequent Tax periods assuming proper Tax treatment and no change in law or in the Tax accounting policies of such entity (each an "Originating Temporary Difference") or (b) the partial or complete reversal of an Originating Temporary Difference.
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Related to Temporary Differences

  • Temporary Disconnection means an ICP is De-energised but there is no change to the status of the ICP in the Registry;

  • Temporary Position means a position that the Employer has determined will be in excess of thirty (30) calendar days and not more than two (2) years, but which is not a Regular Position. Temporary Positions are intended for staffing of short term projects and interim staffing relief during periods such as the absences of employees or for unexpected and temporary changes in workload. A Temporary Position may be either a new position for the designated period or a temporary vacancy of a Regular Position or of a previously vacated Temporary Position.

  • Temporary Vacancy a vacancy in a position caused by the regularly assigned employee being absent from duty or temporarily assigned to other duties.

  • temporary post means a post other than a permanent post.

  • Temporary disability means wage loss replacement for the primary job;