Québec Tax Act definition

Québec Tax Act means the Taxation Act (Québec), as amended from time to time.
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Québec Tax Act means the Taxation Act (Québec) and all rules and regulations made pursuant thereto, all as may be amended, re-enacted or replaced from time to time and any proposed amendments thereto announced publicly from time to time.
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Québec Tax Act means the Taxation Act (Québec), including the regulations promulgated thereunder, each as amended from time to time.
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Examples of Québec Tax Act in a sentence

  • The above conditions are not applicable to term deposits placed as margins for trading in cash and derivative market.

  • If the Company and the Flow-Through Investors comply with the rules under the Act and the Québec Tax Act, the Flow-Through Investors will be entitled to deduct the amount equal to the Qualifying Expenditures renounced in computing income for Canadian income tax purposes and receive additional investment tax credits in respect of such Qualifying Expenditures made pursuant to a certified exploration plan primarily targeting specified critical minerals in the Act.

  • Upon the Corporation becoming aware of the fact that an amount purportedly renounced pursuant to the Subscription Agreement exceeds the amount that it is entitled to renounce under the Tax Act, the Corporation will notify the Purchaser and comply with subsection 66(12.73) of the Tax Act and section 359.15 of the Québec Tax Act, including the filing with the CRA and, where applicable, Québec Revenue Agency, of the statements contemplated therein, a copy of which will be sent concurrently to the Purchaser.

  • The amount of the Commitment Amount paid by the Purchasers of Flow-Through Shares will be included in (i) “the exploration base relating to certain Québec surface mining exploration expenses or oil and gas exploration expenses”, as such term is defined in section 726.4.17.2 of the Québec Tax Act; and (ii) the “exploration base relating to certain Québec exploration expenses”, as such term is defined in section 726.4.10 of the Québec Tax Act.

  • The Shares issued pursuant to this Prospectus will qualify as ‘flow-through shares’ as defined in the Income Tax Act (Canada) (Act) and Taxation Act (Québec) (Québec Tax Act).

  • The Corporation is and will continue to be both a “development corporation” as defined in section 363 of the Québec Tax Act, and a “qualified corporation” as defined in section 726.4.15 and 726.4.17.7 of the Québec Tax Act until such time as all of the Resource Expenses required to be renounced under this Agreement and the Subscription Agreements have been incurred and validly renounced pursuant to the Tax Act.

  • The Corporation is and at all relevant times will be a “principal-business corporation” as defined in subsection 66(15) of the Act and a “development corporation” as such term is defined in section 363 of the Québec Tax Act and will continue to be a “principal-business corporation” and “development corporation” until such time as all of the Qualifying Expenses required to be renounced under the Subscription Agreements have been incurred and validly renounced pursuant to the Tax Act and the Québec Tax Act.

  • Unless required to do so pursuant to subsection 66(12.73) of the Tax Act and section 359.15 of the Québec Tax Act, the Corporation shall not reduce the amount renounced to the Purchasers pursuant to subsection 66(12.6) of the Tax Act.

  • The FT Unit Shares partially comprising the Resale Units will only qualify as “flow-through shares” for purposes of the Tax Act and the Québec Tax Act for the original subscriber and will not qualify as “flow-through shares” for a registered charity or subsequent purchaser and consequently the Corporation will only renounce CEE to the original subscriber of the Resale Units.

  • The Corporation is a “qualified corporation” as such term is defined in sections 726.4.15 and 726.4.17.7 of the Québec Tax Act and will continue to be a “qualified corporation” until such time as all the Qualifying Expenses required to be renounced under the Subscription Agreements have been incurred and validly renounced pursuant to the Québec Tax Act.


More Definitions of Québec Tax Act

Québec Tax Act means the Taxation Act (Quebec), together with any and all regulations promulgated thereunder, as amended, re-enacted or replaced from time to time and including any specific proposals to amend the Quebec Tax Act publicly announced by the Quebec Minister of Finance to be effective prior to the date hereof: and “Termination Date” means December 31, 2009. Any reference to the Act or a provision thereof shall include, for purposes of Quebec income taxation, a reference to the Quebec Tax Act or the equivalent thereof. Any reference to a filing or similar requirement imposed under the Act shall include, for purposes of Quebec income taxation, a reference to the equivalent filing or similar requirement, where applicable, under the Quebec Tax Act; provided that, if no filing or similar requirement is provided under the Quebec Tax Act, a copy of any material filed under the Act shall be filed with the ministered u Revenu du Quebec.
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Québec Tax Act means the Taxation Act (Québec).
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Québec Tax Act means the Taxation Act(Québec) and all rules and regulations made pursuant thereto, all as may be amended, re-enacted or replaced from time to time and any proposed amendments theretoannounced publicly from time to time;
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Québec Tax Act means the TAXATION ACT (Quebec) as amended.
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Related to Québec Tax Act

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

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

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

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

  • Excise Tax Act means the Excise Tax Act (Canada);

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

  • Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • United States Tax Person A citizen or resident of the United States, a corporation, partnership or other entity created or organized in, or under the laws of, the United States, any State thereof or the District of Columbia, an estate whose income from sources without the United States is includible in gross income for United States federal income tax purposes regardless of its source or a trust if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more United States Tax Persons have the authority to control all substantial decisions of the trust, all within the meaning of Section 7701(a)(30) of the Code (or, to the extent provided in the applicable Treasury Regulations, certain trusts in existence on August 20, 1996 that have elected to be treated as United States Tax Persons).

  • Tax Regulations means the regulations passed under the Tax Act, as amended from time to time. “Transfer Agent” means TSX Trust Company, the transfer agent and registrar for the Units.

  • Tax Ordinance means the Israeli Income Tax Ordinance [New Version], 1961, as amended.

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

  • the Taxes Act means the Income and Corporation Taxes Act 1988;

  • Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.

  • Tax Code means the Internal Revenue Code of 1986, as amended.

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • Sales Tax Revenues means taxes collected under the Virginia Retail Sales and Use Tax Act

  • Swiss Withholding Tax Act means the Swiss Federal Act on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer), together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time.

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

  • Planning Act means the Planning Act, 1990, R.S.O. 1990, c.P.13, as amended;

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Goods and Services Tax or “GST” means the goods and services tax chargeable under the Goods and Services Tax Act (Cap. 117A);

  • Taxation means all forms of taxation, duties, rates, levies, contributions, withholdings, deductions, liabilities to account, charges and imposts whether imposed in the United Kingdom or elsewhere in the world;

  • Applicable Tax Law means any foreign, federal, state or local tax law, statute, regulation, rule, code or ordinance enacted, adopted, issued or promulgated by any Governmental Body or common law that apply to any party hereto, this Agreement or the activities contemplated hereby, as applicable.

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