Income Tax Act (British Columbia) definition

Income Tax Act (British Columbia) means the Income Tax Act, R.S.B.C. 1996, c. 215.
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Income Tax Act (British Columbia) means the Income Tax Act, RSBC 1996, c. 215;
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Examples of Income Tax Act (British Columbia) in a sentence

  • Subject to certain conditions, an individual (other than a trust or estate) may deduct from tax otherwise payable under the Income Tax Act (British Columbia) for a taxation year not exceeding the lesser of the individuals BC mining flow-through share tax credit of the individual at the end of the year and the tax otherwise payable by the individual under the Income Tax Act (British Columbia) for the taxation year.

  • British Columbia Income Tax Considerations‌ The Income Tax Act (British Columbia) (“BCITA”) provides a BC mining flow-through share tax credit which individuals (other than trusts or estates) may deduct from tax otherwise payable under the BCITA.

  • The Income Tax Act (British Columbia) (“BCITA”) provides a BC mining flow-through share tax credit which individuals (other than trusts or estates) may deduct from tax otherwise payable under the BCITA.

  • The gross proceeds of the offering of FT Shares will be used to fund exploration expenditures on the Silver Reef Property, BAM Property, Todd Creek Property and other Canadian Exploration Expenses that will qualify as "flow through mining expenditures" as defined in subsection 127(9) of the Income Tax Act (Canada), and "BC flow-through mining expenditures", as defined in the Income Tax Act (British Columbia).

  • Prospective purchasers of Units are urged to consult their tax advisors to determine the impact of the alternative minimum tax.‌ British Columbia Income Tax Considerations The Income Tax Act (British Columbia) (“BCITA”) provides a BC mining flow-through share tax credit which individuals (other than trusts or estates) may deduct from tax otherwise payable under the BCITA.

  • Of the remaining 16 companies, 3 companies are in life insurance business only while 13 others operate non-life insurance only.

  • An individual (other than a trust or estate) may deduct from tax otherwise payable under the Income Tax Act (British Columbia) for a taxation year not exceeding the lesser of the individuals BC mining flow-through share tax credit of the individual at the end of the year and the tax otherwise payable by the individual under the Income Tax Act (British Columbia) for the taxation year.

  • In calculating the adjustment under subsection (2), an amount that, under the Income Tax Act (British Columbia) or the Income Tax Act (Canada), is deducted or set off from the family bonus or the Canada child benefit must be treated as if it were paid to a person in the family unit.

  • For the purposes of subsection (1), an amount that, under the Income Tax Act (British Columbia) or the Income Tax Act (Canada), is deducted or set off from a family bonus or a Canada child benefit is considered to have been paid to a person in the applicant’s or recipient’s family unit.

  • In determining the fair market value of a Share, the valuator may not provide for a premium for control, a discount for minority interests, or any adjustment based on any tax credit allowable under the Income Tax Act (British Columbia) or the Income Tax Act (Canada) in respect of the Share.

Related to Income Tax Act (British Columbia)

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

  • Ontario Health means the corporation without share capital under the name Ontario Health as continued under the CCA;

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

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

  • Canada means the ten provinces of Canada, the Yukon Territory, the Districts and Islands comprising the Northwest Territories of Canada and Nunavut.

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

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

  • Ontario means Her Majesty in Right of Ontario, as represented by the Minister of Agriculture, Food and Rural Affairs.

  • Occupational Health and Safety Act means the Occupational Health and Safety Act, 1993 (Act No 85 of 1993);

  • EU Bail-In Legislation Schedule means the EU Bail-In Legislation Schedule published by the Loan Market Association (or any successor person), as in effect from time to time.

  • British Council Requirements means the instructions, requirements, policies, codes of conduct, guidelines, forms and other documents notified to the Supplier in writing or set out on the British Council’s website at xxxx://xxx.xxxxxxxxxxxxxx.xxx/new/about-us/jobs/folder_jobs/register-as-a-consultant/policies-for-consultants-and-associates/ or such other web address as may be notified to the Supplier from time to time (as such documents may be amended, updated or supplemented from time to time during the Term);

  • Council Regulation means Council Regulation (EC) No. 2100/94 of 27th July 1994 on Community plant variety rights;

  • UK Bribery Act means the Xxxxxxx Xxx 0000 of the United Kingdom, as amended, and the rules and regulations thereunder.

  • Provincial Council means a council established for a non-metropolitan province in terms of section 269 of the Constitution;

  • provincial legislation means legislation contemplated in section 10 of the Act promulgated by the Province;

  • Labour Relations Act means the Labour Relations Act, 1995 (Act No. 66 of 1995);

  • Integrated Goods and Services Tax Act means the Integrated Goods and Services Tax Act, 2017;

  • Occupational Safety and Health Law means any Legal Requirement designed to provide safe and healthful working conditions and to reduce occupational safety and health hazards, including the Occupational Safety and Health Act, and any program, whether governmental or private (such as those promulgated or sponsored by industry associations and insurance companies), designed to provide safe and healthful working conditions.

  • Agricultural employer means any person who owns or operates a farm, ranch, processing establishment, can- nery, gin, packing shed or nursery, or who produces or conditions seed, and Wage and Hour Division, Labor § 500.20 who either recruits, solicits, hires, em- ploys, furnishes, or transports any mi- grant or seasonal agricultural worker. Produces seed means the planting, cul- tivation, growing and harvesting of seeds of agricultural or horticultural commodities. Conditions seed means the in-plant work done after seed produc- tion including the drying and aerating of seed.

  • Labour Commissioner means the individual appointed as Labour Commissioner in terms of in section 120;

  • Agricultural commodity means all agricultural, aquacultural, silvicultural, horticultural, floricultural, or viticultural products, livestock or livestock products, Christmas trees, bees, maple syrup, honey, commercial fish or fish products, and seeds produced in this state, either in their natural state or as processed by the producer of the commodity. The kinds, types, and subtypes of products to be classed together as an agricultural commodity for the purposes of this act shall be determined on the basis of common usage and practice.

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

  • Tax Commissioner means the tax commissioner appointed under section 121.03 of the Revised Code.

  • British Council Entities means the subsidiary companies and other organisations Controlled by the British Council from time to time, and any organisation which Controls the British Council (the “Controlling Entity”) as well as any other organisations Controlled by the Controlling Entity from time to time;

  • Tax Legislation means any statute, statutory instrument, enactment, law, by-law, directive, decree, ordinance, regulation or legislative provision or generally applicable ruling (such as a revenue ruling issued by the U.S. Internal Revenue Service) enacted, issued or adopted providing for, imposing or relating to Tax; and

  • Payroll Tax Executive Order means the Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, as issued on August 8, 2020 and including any administrative or other guidance published with respect thereto by any Taxing Authority (including IRS Notice 2020-65).