Qualifying CDE definition

Qualifying CDE means CDE which may be renounced by a Resource Company under the Tax Act as CEE, but which excludes any CDE which is deemed to qualify as CEE of a Resource Company under subsection 66.1(9) of the Tax Act.
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Qualifying CDE means an amount of CDE incurred by the Corporation which is eligible for renunciation as CEE under subsection 66(12.601) of the Tax Act;
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Qualifying CDE means CDE that may, if certain conditions set out in the Tax Act are met, be renounced to a holder of flow-through shares as CEE.
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Examples of Qualifying CDE in a sentence

  • The Resource Companies will renounce Eligible Expenditures with 30% being CEE or Qualifying CDE and 70% as CDE.

  • The Partnership’s target is that the Eligible Expenditures will constitute, in the aggregate throughout 2015 to 2017, approximately 70% to be renounced as CDE to the Partnership and, as to the balance, as CEE or Qualifying CDE.

  • However, the percentage allocation of CDE, CEE and Qualifying CDE in each of these years is uncertain.

  • Renounced CEE, Qualifying CDE or CDE generally flows through as deductions to Limited Partners who are Limited Partners on December 31, 2015.

  • Share Purchase Agreements relating to Qualifying CDE will provide that all Qualifying CDE will actually be incurred by the Resource Issuer between the date that the Resource Issuer entered into the applicable Share Purchase Agreement and on or before December 31, 2018.

  • Pursuant to the Flow-Through Investment Agreements, Resource Companies renounce CEE, Qualifying CDE or CDE to the Partnership.

  • Any assets, liabilities, expenses, costs or charges not attributable to a particular Fund may be allocated by the ACDin a manner which it believes is fair to the Shareholders generally.

  • It is assumed for the purposes of this table that 70% of the Eligible Expenditures renounced will be CDE, and 30% of the Eligible Expenditures renounced will be CEE or Qualifying CDE.

  • CEE with respect to expenditures incurred during 2019 (other than expenditures relating to Qualifying CDE) will be deemed to be incurred as of December 31, 2018 in certain circumstances.

  • Confidentiality (a) Employees, volunteers and sub-contractors will at all times respect individuals’ rights with regard to confidentiality and privacy.


More Definitions of Qualifying CDE

Qualifying CDE means Canadian development expense as defined in subsection 66.2(5) of the Tax Act, which may be renounced as CEE to the Partnership pursuant to subsection 66(12.601) of the Tax Act.
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Related to Qualifying CDE

  • Qualifying week means the 15th week before the expected week of childbirth.

  • Qualifying job means a permanent full-time job that:

  • Qualifying Debt means amount due, which includes interest or any other sum due in respect of the amounts owed under any contract, by the debtor for a liquidated sum either immediately or at certain future time and does not include—

  • Qualifying investment means a capital investment in real property including the purchase price of land and existing buildings and structures, site preparation, improvements to the real property, building construction, and long-term lease costs. “Qualifying investment” also means a capital investment in depreciable assets.

  • Qualifying Notes means, with respect to each applicable series of senior preferred debt securities, each series of senior non preferred debt securities and each series of subordinated debt securities, at any time, any securities issued directly by Banco Santander that have terms not otherwise materially less favorable to the holders of the senior preferred debt securities of such series, senior non preferred debt securities of such series or subordinated debt securities of such series than the terms of the senior preferred debt securities of such series, senior non preferred debt securities of such series or subordinated debt securities of such series, as applicable, provided that Banco Santander shall have delivered a certificate signed by two directors of Banco Santander to that effect to the Trustee not less than five Business Days prior to (x) in the case of a substitution of the senior preferred debt securities of the applicable series, the senior non preferred debt securities of any series or the subordinated debt securities of any series, as applicable, pursuant to “—Substitution and Variation”, the issue date of the relevant securities or (y) in the case of a variation of the senior preferred debt securities of the applicable series, the senior non preferred debt securities of any series or the subordinated debt securities of any series, as applicable, pursuant to “—Substitution and Variation”, the date such variation becomes effective, provided that such securities shall:

  • Qualifying tax rate means the applicable tax rate for the taxable year for the which the taxpayer paid income tax to a municipal corporation with respect to any portion of the total amount of compensation the payment of which is deferred pursuant to a nonqualified deferred compensation plan. If different tax rates applied for different taxable years, then the “qualifying tax rate” is a weighted average of those different tax rates. The weighted average shall be based upon the tax paid to the municipal corporation each year with respect to the nonqualified deferred compensation plan.

  • Qualifying Company means a qualifying company within the meaning of section 110 of the Taxes Act;

  • Qualifying exigency means a situation where the eligible employee seeks leave for one or more of the following reasons:

  • Qualifying Offer shall have the meaning set forth in Section 11(a)(ii) hereof.

  • Qualifying Period means 12 continuous Calendar Weeks during the whole or part of which the Agency Worker is supplied by one or more Temporary Work Agencies to the relevant Hirer to work temporarily for and under the supervision and direction of the relevant Hirer in the same role, and as further defined in the Schedule to these Terms;

  • qualifying person means a person in respect of whom payment has been made from the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation or the London Bombings Relief Charitable Fund;

  • Qualifying Criteria means the criteria outlined in Section 3 and which is used to determine whether an individual is eligible to receive criminal Legal Aid;

  • New Non-Qualifying Jobs means the number of Non-Qualifying Jobs, as defined in 34 TEXAS ADMIN. CODE Section 9.1051(14), to be created by the Applicant after the Application Approval Date in connection with the project which is the subject of its Application.

  • New Qualifying Jobs means the total number of jobs to be created by the Applicant after the Application Approval Date in connection with the project that is the subject of its Application that meet the criteria of Qualifying Job as defined in Section 313.021(3) of the TEXAS TAX CODE and the Comptroller’s Rules.

  • qualifying holding means a direct or indirect holding in an undertaking which represents 10 % or more of the capital or of the voting rights or which makes it possible to exercise a significant influence over the management of that undertaking;