Non-Residents means: (i) non-residents of Canada; (ii) partnerships that are not Canadian partnerships; or (iii) a combination of non-residents and such partnerships (all within the meaning of the Tax Act).
Non-Residents means non-residents of Canada, as described under “Trust Units and Declaration of Trust – Limitation on Non-Resident Ownership”.
Examples of Non-Residents in a sentence
When letting property and collecting rents for non-UK resident landlords (NRL) i.e. landlords living overseas, the Agent is obliged by the Income and Corporation Taxes Act 1988 and the Taxation of Income from Land (Non-Residents) Regulations 1995 to deduct tax (at the basic tax rate) to cover any tax liability, unless the Landlord has been authorised in writing by HM Revenue and Customs (HMRC) to receive rent gross.
More Definitions of Non-Residents
Non-Residents. ’ means (i) non-residents of Canada, (ii) partnerships that are not Canadian partnerships, or
Non-Residents means non-residents of Canada and partnerships that are not Canadian partnerships within the meaning of the Tax Act.
Non-Residents. – shall mean any person or group of persons who are not a Resident(s) of the District.
Non-Residents means entities which do not fall within the definition of a resident.
Non-Residents means legal persons or natural persons who are not residents in the country; a non-resident may also be understood as an organizational unit of a non- resident in the country, with the exception of a branch office of a foreign bank3) operating in the country on the basis of a banking licence, in which case it has the position of a resident, unless otherwise stipulated by this Act;