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.
Planning Act means the Planning Act, R.S.O. 1990, c. P.13, as amended;
Council Regulation means Council Regulation (EC) No. 2100/94 of 27th July 1994 on Community plant variety rights;
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.