Non-Residents definition

Non-Residents means: (i) non-residents of Canada; (ii) partnerships that are not Canadian partnerships; or (iii) a combination of non-residents and such partnerships (all within the meaning of the Tax Act).
Non-Residents means non-residents of Canada, as described under “Trust Units and Declaration of TrustLimitation on Non-Resident Ownership”.
Non-Residents. ’ means (i) non-residents of Canada, (ii) partnerships that are not Canadian partnerships, or

Examples of Non-Residents in a sentence

  • In relation to the provisions of the preceding section, the impairment loss recognised shall be admissible when the amount of the profits out of which the dividends are distributed has been effectively taxed for this Tax, for Personal Taxes on Income or for Non-Residents' Tax on Income through any previous transfer of the holding.

  • The rest of the income obtained by the entity in allocation of income shall be attributed to the shareholder, heirs, co-owners or participants and shall be taxed under the provisions of the 2nd Section of Chapter VI of Title IV of the Provincial Law on Personal Taxes on Income or Chapter VI of the Provincial Law on Non-Residents' Tax on Income.

  • Vehicle Types NOT in the MVR Files AircraftFarm Implement (including garden tractors) Federally Owned VehiclesGolf CartsManufacturer or Dealer Owned Vehicles Held For Sale Special Mobile Equipment (Road Construction Equipment) Vehicle Owned by Non-Residents 3.


More Definitions of Non-Residents

Non-Residents means a person not residing in Barefoot Bay and not accompanied by a member resident.
Non-Residents means non-residents of Canada and partnerships that are not Canadian partnerships within the meaning of the Tax Act.
Non-Residents. – shall mean any person or group of persons who are not a Resident(s) of the District.
Non-Residents means entities which do not fall within the definition of a resident.
Non-Residents means legal persons or natural persons who are not residents in the country; a non-resident may also be understood as an organizational unit of a non- resident in the country, with the exception of a branch office of a foreign bank3) operating in the country on the basis of a banking licence, in which case it has the position of a resident, unless otherwise stipulated by this Act;
Non-Residents means non-residents of Canada within the meaning of the Tax Act.
Non-Residents means non-residents of Canada within the meaning of the Tax Act;