Canadian Tax Act definition

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

Canadian Tax Act means the Income Tax Act (Canada), R.S.C. 1985, 5th Supplement, c.1, as amended from time to time.

Canadian Tax Act means the Income Tax Act (Canada) and the Income Tax Regulations, in each case as amended from time to time.

Examples of Canadian Tax Act in a sentence

• This summary assumes that no amount paid or payable to a holder described herein will be the deduction component of a “hybrid mismatch arrangement” under which the payment arises within the meaning of proposed paragraph 18.4(3)(b) of the Canadian Tax Act contained in the Hybrid Mismatch Proposals.

• Special rules which apply to non-resident insurers carrying on business in Canada and elsewhere are not discussed in this summary.For greater certainty, this summary takes into account all specific proposals to amend the Canadian Tax Act publicly announced by or on behalf of the Minister of Finance (Canada) prior to the date hereof, including the proposals released on April 29, 2022 with respect to “hybrid mismatch arrangements” (the “Hybrid Mismatch Proposals”).

• If compliance with both Section 409A of the Code and the Canadian Tax Act is not practicable in connection with the Award covered by this Agreement, the terms of this Award and this Agreement remain subject to amendment at the sole discretion of the Committee to reach a resolution of the conflict as it shall determine in its sole discretion.

• Each Officer shall be a natural person who is not a resident of Canada for purposes of the Canadian Tax Act, and shall be authorized to, and shall, act in such capacity only outside of Canada.

• Except to the extent that any payments are made by the Selling Shareholder under this Agreement to a non-resident of Canada (for purposes of the Canadian Tax Act) in respect of services physically performed in Canada, no withholding tax imposed under the Canadian Tax Act will be payable in respect of any payments made by the Selling Shareholder under this Agreement to the Underwriters.

More Definitions of Canadian Tax Act

Canadian Tax Act shall have the meaning set forth in Section 2.9(a).

Canadian Tax Act means the Income Tax Act (Canada), as amended. “CCAA” has the meaning ascribed thereto in the recitals.

Canadian Tax Act means the Income Tax Act (Canada) and the regulations thereto, as amended.

Canadian Tax Act means the Income Tax Act (Canada), as amended from time to time.

Canadian Tax Act or “ITA” means the Income Tax Act (Canada) and the regulations thereunder or any successor law purported to cover the same subject matter, as amended from time to time.

Canadian Tax Act means the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp), as amended. “CCAA” has the meaning ascribed thereto in the recitals.

Canadian Tax Act means the Income Tax Act (Canada) and the regulations thereunder, as now in effect and as they may be amended or promulgated from time to time prior to the Effective Time.