Qualifying corporation means any person classified for federal income tax purposes as an association taxable as a corporation, except either of the following:
Qualifying corporation means a nonprofit corporation organized in this state that leases from an eligible county land, buildings, structures, fixtures, and improvements to the land that are part of or used in a public recreational facility used by a major league professional athletic team or a class A to class AAA minor league affiliate of a major league professional athletic team for a significant portion of the team's home schedule, provided the following apply:
Qualifying corporation means a corporation which is:
Examples of Qualifying corporation in a sentence
Qualifying corporation tax5 (1) The company is liable to pay qualifying corporation tax...
More Definitions of Qualifying corporation
Qualifying corporation means a nonprofit corporation organized in this state that leases from an eligible county land, buildings, structures, fixtures, and improvements to the land that are part of or used in a public recreational facility used by a major league professional athletic team or a class A to class AAA
Qualifying corporation means a nonprofit corporation organized in this state that leases from an eligible county land, buildings, structures, fixtures, and improvements to the
Qualifying corporation means any person classified
Qualifying corporation means a corporation that was incorporated on or after January 1, 1997 in an enterprise zone or other area designated as having enterprise zone level benefits and which either:
Qualifying corporation means a corporation that provides evidence satisfactory to the minister to establish:
Qualifying corporation means any person classified for federal income tax purposes as
Qualifying corporation means a taxable Canadian corporation that has a permanent establishment in Manitoba and is not a qualifying entity. This group includes for profit landlords.