Canadian Tax Rules definition

Canadian Tax Rules means paragraph 6801(d) of the regulations to the Income Tax Act (Canada) and the related administrative policies and assessing practices of the Canada Revenue Agency.
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Canadian Tax Rules means the Income Tax Act (Canada) and the Income Tax Regulations made thereunder, including Regulation Section 6801(d), as amended from time to time;
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Canadian Tax Rules means the Income Tax Act (Canada) and the Income Tax Regulations made thereunder; B-2
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Examples of Canadian Tax Rules in a sentence

  • To the extent that an Eligible Employee is subject to taxation under the Income Tax Act (Canada) due to his/her residency or employment duties, the terms of the Plan are intended to comply with the Canadian Tax Rules and shall be interpreted and administered so as to comply simultaneously with the Canadian Tax Rules and any other applicable laws.

  • To the extent that an Eligible Employee is subject to taxation also under the Income Tax Act (Canada) due to his/her residency or employment duties, the terms of the Plan are also intended to comply with the Canadian Tax Rules and the terms of the Plan shall be interpreted and administered so as to comply simultaneously with the requirements of the Canadian Tax Rules and Code section 409A.

  • It excludes political philosophies that rest upon the assumption that government should consist of, or exist to benefit, a particular ethnic group or economic class.

  • Largely, candidates were able to apply the Canadian Tax Rules, some candidates used incorrect mortality factors to calculate NCPI, as a result, and they got no policy gain and did not get credit in the rest of the question.

  • Following a cessation of employment with the Company and all of its Affiliates, a Participant who is a U.S. Taxpayer who is subject to the Canadian Tax Rules is prohibited from providing services to the Company and any of its Affiliates as an independent contractor for a period that does not end before December of the calendar year that begins after cessation of employment.

  • Following a cessation of employment with the Bank and all Bank Affiliates, a US Taxfiler who is subject to the Canadian Tax Rules is prohibited from providing services to the Bank and any Bank Affiliate as an independent contractor for a period that does not end before the end of the calendar year that begins after such cessation of employment.

  • Increasing Support for Retirement Savings: Proposals to Modernize Canadian Tax Rules Applicable to Registered Plans .

  • How does an agency set the fee for assisting a client with a DACA application?Each agency needs to determine fees based on its particular situation (geographical variances, parent agency subsidies, etc.).

Related to Canadian Tax Rules

  • 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.

  • Canadian Taxes has the meaning specified in Section 11.05.

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

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

  • ITA means the Income Tax Act (Canada).

  • Foreign taxes means value-added taxes and custom duties assessed by a foreign government on a commodity. It does not include foreign sales taxes.

  • Foreign Corrupt Practices Act means the Foreign Corrupt Practices Act of the United States, 15 U.S.C. Sections 78a, 78m, 78dd-1, 78dd-2, 78dd-3, and 78ff, as amended, if applicable, or any similar law of the jurisdiction where the Property is located or where the Company or any of its Subsidiaries transacts business or any other jurisdiction, if applicable.

  • Sanctions and Export Control Laws means any applicable Law related to (a) import and export controls, including the U.S. Export Administration Regulations, (b) economic sanctions, including those administered by the Office of Foreign Assets Control of the U.S. Department of the Treasury, the U.S. Department of State, the European Union, any European Union Member State, the United Nations, and Her Majesty’s Treasury of the United Kingdom or (c) anti-boycott measures.

  • U.S. Economic Sanctions Laws means those laws, executive orders, enabling legislation or regulations administered and enforced by the United States pursuant to which economic sanctions have been imposed on any Person, entity, organization, country or regime, including the Trading with the Enemy Act, the International Emergency Economic Powers Act, the Iran Sanctions Act, the Sudan Accountability and Divestment Act and any other OFAC Sanctions Program.

  • Tax Ordinance means the Israeli Income Tax Ordinance [New Version], 1961, as amended.

  • 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.

  • Tax Ruling as used in this Agreement, shall mean a written ruling of a taxing authority relating to Taxes. "Closing Agreement", as used in this Agreement, shall mean a written and legally binding agreement with a taxing authority relating to Taxes.

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

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

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

  • UK Bribery Act means the United Kingdom Xxxxxxx Xxx 0000.

  • Canadian-U.S. Exchange Rate means, on any date, the inverse of the U.S. - Canadian Exchange Rate in effect on such date;

  • Tax Law means the law of any governmental entity or political subdivision thereof relating to any Tax.

  • Canadian Securities Authorities means any of the securities commissions or similar securities regulatory authorities in each of the provinces and territories of Canada in which the Corporation is a reporting issuer (or analogous status);

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Canadian securities legislation means the applicable securities legislation in force in each province and territory of Canada, all regulations, rules, orders and policies made thereunder and all multilateral and national instruments adopted by the securities regulatory authorities.

  • Corrupt practices means the offering, giving, receiving or soliciting of anything of value to influence the action of a Government official in procurement process or in contract execution: and

  • UK CRR means Regulation (EU) No. 575/2013 on prudential requirements for credit institutions and investment firms of the European Parliament and of the Council of 26 June 2013, as amended or supplemented from time to time, as it forms part of domestic law in the UK by virtue of the EUWA.

  • U.S. Taxes means any present or future tax, assessment or other charge or levy imposed by or on behalf of the United States of America or any taxing authority thereof or therein.

  • 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).