Examples of Income Tax Act (Canada) in a sentence
Proponents are responsible for informing themselves regarding the requirements of the Income Tax Act (Canada), including the requirements to qualify for any available exemptions from withholding.
Proponents should note that the Income Tax Act (Canada) requires that certain payments to non-residents be subject to tax withholding.
The Fund qualifies as a mutual fund trust under the provisions of the Income Tax Act (Canada) and, accordingly, is subject to tax on its income including net realized capital gains in the taxation year, which is not paid or payable to its securityholders as at the end of the taxation year.
The employee representatives, the employer representatives, and the Crown, intend to establish an Education Sector ELHT, (hereinafter, the “Trust”), to provide benefits to education workers in the Province of Ontario employed by District School Boards, District School Area Boards and Public School Authorities (hereinafter, the “Boards”) in accordance with section 144.1 of the Income Tax Act (Canada) (“ITA”).
The Fund qualifies as a mutual fund trust under the Income Tax Act (Canada).