Canadian Excise Tax Act definition

Canadian Excise Tax Act means the Excise Tax Act (Canada), as amended, and the regulations promulgated thereunder, and any successor to such statute or regulations.
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Examples of Canadian Excise Tax Act in a sentence

  • Shipper shall account for all imports of Light Condensate into Canada and shall pay all duties, taxes and other amounts that may be levied or payable in respect of such imports within the time and in the manner required by the Canadian Customs Act, the Canadian Customs Tariff, the Canadian Excise Tax Act and/or other applicable laws or regulations.

  • Shipper shall account for all imports of Diluent into Canada and shall pay all duties, taxes and other amounts that may be levied or payable in respect of such imports within the time and in the manner required by the Canadian Customs Act, the Canadian Customs Tariff, the Canadian Excise Tax Act and/or other applicable laws or regulations.

  • The Shipper shall account for all imports of Product into Canada and shall pay all duties, taxes and other amounts that may be levied or payable in respect of such imports within the time and in the manner required by the Canadian Customs Act, the Canadian Customs Tariff, the Canadian Excise Tax Act and any other applicable law.

  • The Eligible Customer is declaring that the property is being shipped for export from Canada within the meaning of Sections 1 or 15.2 of Part VII of Schedule VI; and that the freight transportation service supplied by the carrier (BC Hydro) is part of a continuous outbound freight movement within the meaning of Section 7 of Part V11 of Schedule VI to the (Canadian) Excise Tax Act.

  • This is an increase of 15% in eligible households from April of 2021.

  • Each member of the Buyer Group that will acquire any Transferred Asset or assume any Assumed Liability with respect to the operations of the Business in Canada will prior to the Closing be duly registered under Subdivision (d) of Division V of Part IX of the Canadian Excise Tax Act with respect to the goods and services tax and harmonized sales tax.

  • A Shipper’s Declaration declares that the property was shipped for export and that the freight transportation service supplied by the carrier (the NLSO) was part of a continuous outbound freight movement within the meaning of Section 7(a) of Part VII of Schedule VI to the Canadian Excise Tax Act.

  • In the previous article (Julyan 2004:126), it was established that a new housing rebate in terms of section 254 of Part IX of the Canadian Excise Tax Act (the ETA) applies to new land and buildings sold to individuals by developers registered for GST purposes.

  • It is the responsibility of Shipper to obtain any ruling or approval pursuant to the Canadian Customs Act, the Canadian Customs Tariff, the Canadian Excise Tax Act and/or any other applicable laws or regulations for the transportation of the Diluent on the Diluent Pipeline or any subsequent use of the Diluent, should any such ruling or approval be required.

  • Shipper shall account for all imports of Product into Canada and shall pay all duties, taxes and other amounts that may be levied or payable in respect of such imports within the time and in the manner required by the Canadian Customs Act, the Canadian Customs Tariff, the Canadian Excise Tax Act and/or other applicable laws or regulations.

Related to Canadian Excise Tax Act

  • Excise Tax Act means the Excise Tax Act (Canada);

  • Canadian Tax Act means the Income Tax Act (Canada), as amended.

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • Tax Act means the Income Tax Act (Canada).

  • Excise Taxes see Section 5.1.

  • Median income means the median income by household size for the applicable housing region, as adopted annually by COAH or a successor entity approved by the Court.

  • Golden parachute payment is used with same meaning as in Section 111(b)(2)(C) of EESA.

  • Canadian Taxes has the meaning specified in Section 11.05.

  • parachute payments shall have the meanings assigned to them in Code Section 280G and such “parachute payments” shall be valued as provided therein; (ii) present value shall be calculated in accordance with Code Section 280G(d)(4); (iii) the term “Base Amount” means an amount equal to the Executive’s “annualized includible compensation for the base period” as defined in Code Section 280G(d)(1); (iv) for purposes of the determination by the Consulting Firm, the value of any non-cash benefits or any deferred payment or benefit shall be determined in accordance with the principles of Code Sections 280G(d)(3) and (4); and (v) the Executive shall be deemed to pay federal income tax and employment taxes at the Executive’s actual marginal rate of federal income and employment taxation, and state and local income taxes at the Executive’s actual marginal rate of taxation in the state or locality of the Executive’s domicile (determined in both cases in the calendar year in which the termination of employment or notice described in Section 5(b) above is given, whichever is earlier), net of the maximum reduction in federal income taxes that may be obtained from the deduction of such state and local taxes. The covenants set forth in Sections 6 and 7 of this Agreement have substantial value to the Company and a portion of any Total Payments made to the Executive are in consideration of such covenants. For purposes of calculating the “excess parachute payment” and the “parachute payments”, the Parties intend that an amount equal to not less than the Executive’s highest annual base salary during the 12-month period immediately prior to the Executive’s termination of employment shall be in consideration of the covenants in Sections 6 and 7 below. The Consulting Firm shall consider all relevant factors in appraising the fair value of such covenants and in determining the amount of the Total Payments that shall not be considered to be a “parachute payment” or “excess parachute payment”. The determination of the Consulting Firm shall be addressed to the Company and the Executive and such determination shall be binding upon the Company and the Executive.

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.

  • Transaction Payroll Taxes means the employer portion of any payroll or employment Taxes incurred or accrued with respect to any bonuses, option exercises, payments to employee stock option holders or other compensatory payments made in connection with the transactions contemplated by this Agreement.

  • Excise Tax means the excise tax imposed by Section 4999 of the Code, together with any interest or penalties imposed with respect to such excise tax.

  • Swiss Withholding Tax Act means the Swiss Federal Act on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer), together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time.

  • Total Payments means those payments so described in Section 6.2 hereof.

  • Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;

  • 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).

  • Area Median Income means the most recent applicable county median family income published by the California Tax Credit Allocation Committee.

  • Sales Tax Revenues means taxes collected under the Virginia Retail Sales and Use Tax Act

  • Canadian means one of the following: (a) a company or association incorporated or organized under the laws of Canada, or its designated representative(s) irrespective of nationality; (b) an agency of a federal, provincial, or local government in Canada, or its designated representative(s) irrespective of nationality; or (c) a self-representing individual who is a Canadian citizen residing in Canada.

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Foreign Asset Sale shall have the meaning provided in Section 5.2(i).

  • Provincial Minister means the member of the Cabinet of the Province of Western Cape responsible for local government;

  • Presumed Tax Rate means the highest effective marginal statutory combined U.S. federal, state and local income tax rate prescribed for an individual residing in New York City (taking into account (i) the deductibility of state and local income taxes for U.S. federal income tax purposes, assuming the limitation of Section 68(a)(2) of the Code applies and taking into account any impact of Section 68(f) of the Code, and (ii) the character (long-term or short-term capital gain, dividend income or other ordinary income) of the applicable income).

  • IBC Code means the 1998 Edition of the International Code for the Construction and Equipment of Ships Carrying Dangerous Chemicals in Bulk published by the International Maritime Organization;

  • UK means the United Kingdom of Great Britain and Northern Ireland.