Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);
Tax Act means the Income Tax Act (Canada).
Use tax means a nonrecurring tax, other than a sales tax, which (a) is imposed on or with respect to the exercise or enjoyment of any right or power over tangible personal property incident to the ownership, possession or custody of that property or the leasing of that property from another including any consumption, keeping, retention, or other use of tangible personal property and (b) is complementary to a sales tax.
Goods and Services Tax or “GST” means the goods and services tax chargeable under the Goods and Services Tax Act (Cap. 117A);
Planning Act means the Planning Act, R.S.O. 1990, c. P.13, as amended;
Council Regulation means Council Regulation (EC) No. 2201/2003 of 27 November 2003 1 concerning jurisdiction and the recognition and enforcement of judgments in matrimonial matters and the matters of parental responsibility, repealing Regulation (EC) No. 1347/2000;
Sales Tax Revenues means taxes collected under the Virginia Retail Sales and Use Tax Act
Tax Code means the Internal Revenue Code of 1986, as amended.