Income Tax Act means the Income Tax Act (Canada), as amended from time to time;
Tax Act means the Income Tax Act (Canada) and the regulations thereunder, as amended from time to time;
the Taxes Act means the Income and Corporation Taxes Act 1988;
Applicable Tax State means, as of any date, (i) any State in which the Owner Trustee maintains the Corporate Trust Office, (ii) any State in which the Owner Trustee maintains its principal executive offices and (iii) any State in which the Servicer regularly conducts servicing and collection activities (other than purely ministerial activities) with respect to a material portion of the Receivables.
Excise Tax Act means the Excise Tax Act (Canada);
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;
Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.
Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.
Canadian Tax Act means the Income Tax Act (Canada), as amended.
Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;
Income Tax Returns means all Tax Returns relating to Income Taxes.
Non-U.S. Tax Person A person other than a U.S. Tax Person.
Applicable Tax Law means any Applicable Law relating to Taxes, including regulations and other official pronouncements of any Governmental Entity or political subdivision of such jurisdiction charged with interpreting such Applicable Law.
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
Integrated Goods and Services Tax Act means the Integrated Goods and Services Tax Act, 2017;
STATUTORY ACTS means all the State and Central Government statutes and regulations effecting the operation of the services under this Agreement as may be in force from time to time and shall particularly include but not be limited to the following;
Income Tax Return means any Tax Return relating to Income Taxes.
U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.
Income Tax Expense means, with respect to the Borrowers, for any period, the aggregate, without duplication, of all Taxes on the income of such Person for such period, whether current or deferred, determined on a Modified Consolidated Basis.
Non-United States Tax Person Any Person other than a United States Tax Person.
Sales Tax Revenues means taxes collected under the Virginia Retail Sales and Use Tax Act
Tax roll means a permanent record of the taxes charged on property, as extended
Tax means any tax, levy, impost, duty or other charge or withholding of a similar nature (including any penalty or interest payable in connection with any failure to pay or any delay in paying any of the same).
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).
U.S. Tax Person means a Person that is a “United States person” as defined in Section 7701(a)(30) of the Code, generally including:
Goods and Services Tax (GST) shall mean any tax payable on the supply of goods, services or other things in accordance with the provisions of GST Law.