Relevant Returns definition

Relevant Returns the meaning ascribed to it in paragraph 6.1 of part 4;
Sample 1Sample 2
Relevant Returns means the accounts and corporation tax returns and computations of each Group Company in respect of the period straddling Completion (the “Straddle Period”); and
Sample 1
Relevant Returns means the corporation tax returns and computations of the Company in respect of the period next ending on or after 31 December 2014; and
Sample 1

Examples of Relevant Returns in a sentence

  • Production Process for TP Relevant Returns, Documents, Forms and FinancialsIn the chart below, the existence of the filing requirements with the details of which format is used, the latest filing date, notification requirement and its deadline, thresholds to be applied in case it exists, and the required languages are demonstrated.

  • Readers should refer to the final revised Supervisory Policy Manual IC-3 to be released by the HKMA in due course which will incorporate the reporting requirements over the Relevant Returns.

  • An identical copy of the Relevant Returns on which the auditor's report is based would accompany the auditor's report.

  • The work to be carried out for the purpose of reporting under section 63(3) involves agreeing amounts contained in the Relevant Returns to appropriate records maintained by the AI and checking whether the amounts have been properly compiled based on the completion instructions issued by the HKMA.

  • Note that a building surveyor is a building practitioner as defined in the Building Act, but is not listed on the DBDRV website as a possible respondent.

  • As the auditor's work normally involves testing items on a sample basis, the auditor would consider the adequacy of the compilation process adopted in the preparation of the Relevant Returns as part of the determination of the sample sizes.

  • Accordingly, the work the auditor is expected to perform on specified returns normally involves agreeing relevant amounts in the returns to the AI's books and records and ensuring that the compilation procedures were performed in accordance with the completion instructions issued by the HKMA for the Relevant Returns.

  • Nevertheless, depending on the risks assessed and circumstances encountered by the auditor during the course of his work (e.g., when the AI has applied or embedded certain interpretations or classification criteria in the completion instructions of the Relevant Returns as part of the “upstream” processes to produce the books and records), additional testing procedures over the books and records should be considered and adopted by the auditor as appropriate.

  • The general procedures which the auditor would carry out in respect of the work on the examination of returns for the purpose of reporting under section 63(3) include: Obtain an understanding of the purpose and the completion instructions for the Relevant Returns.

  • Vote: Unanimous05-739A resolution was adopted to approve Notice of Intent to Award Contract for Lower Little Miami Sewage Sludge Disposal and Hauling to Rumpke of Ohio.


More Definitions of Relevant Returns

Relevant Returns shall have the meaning set out in Clause 12.10(b).
Sample 1

Related to Relevant Returns

  • Joint Return means any Return of a member of the Parent Group or the SpinCo Group that is not a Separate Return.

  • Returns means the amount yielded by an investment and in particular, though not exclusively, includes profit, interest, capital gains, dividends, royalties or fees.

  • Combined Return means any Tax Return (other than for Federal Income Taxes) filed on a consolidated, combined (including nexus combination, worldwide combination, domestic combination, line of business combination or any other form of combination) or unitary basis wherein Holdings or one or more Holdings Affiliates join in the filing of such Tax Return (for any taxable period or portion thereof) with Continental or one or more Continental Affiliates.

  • Tax Items shall have the meaning set forth in Section 6.4.A.

  • Current Return means the minimum fair combined rate of return on common equity required for

  • Tax Returns The federal income tax return on Internal Revenue Service Form 1066, U.S. Real Estate Mortgage Investment Conduit Income Tax Return, including Schedule Q thereto, Quarterly Notice to Residual Interest Holders of the REMIC Taxable Income or Net Loss Allocation, or any successor forms, to be filed by the Trustee on behalf of each REMIC, together with any and all other information reports or returns that may be required to be furnished to the Certificateholders or filed with the Internal Revenue Service or any other governmental taxing authority under any applicable provisions of federal, state or local tax laws.

  • Income Tax Returns means all Tax Returns relating to Income Taxes.

  • Company Returns is defined in Section 3.15(a) of the Agreement.

  • Tax Authorities means Hong Kong or foreign tax, revenue or monetary authorities.

  • Taxing Authorities means Her Majesty the Queen in right of Canada, Her Majesty the Queen in right of any province or territory of Canada, any municipality of Canada, the Canada Revenue Agency, the Canada Border Services Agency, any similar revenue or taxing authority of Canada and each and every province or territory of Canada (including Revenu Québec) and any political subdivision thereof and any Canadian or foreign government, regulatory authority, government department, agency, commission, bureau, minister, court, tribunal or body or regulation making entity exercising taxing authority or power, and “Taxing Authority” means any one of the Taxing Authorities;

  • Consolidated Return means a Tax Return filed with respect to Federal Income Taxes for the Consolidated Group.

  • Tax return preparer means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .

  • Combined Tax Return means a Tax Return filed in respect of U.S. federal, state, local or non-U.S. income Taxes for a Combined Group, or any other affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) Tax Return of a Combined Group.

  • Income Taxes means any Tax which is based upon, measured by, or calculated with respect to (i) net income or profits (including, but not limited to, any capital gains, gross receipts, value added or minimum Tax) or (ii) multiple bases (including, but not limited to, corporate franchise, doing business or occupation Taxes) if one or more of the bases upon which such Tax may be based, by which it may be measured, or with respect to which it may be calculated is described in clause (i) of this sentence.

  • Imbalance Charges means any fees, penalties, costs or charges (in cash or in kind) assessed by a Transporter for failure to satisfy the Transporter's balance and/or nomination requirements.

  • Separate Return means (a) in the case of any Tax Return of any member of the SpinCo Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the Parent Group and (b) in the case of any Tax Return of any member of the Parent Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the SpinCo Group.

  • Hypothetical Tax Liability means, with respect to any Taxable Year, the Hypothetical Federal Tax Liability for such Taxable Year, plus the Hypothetical Other Tax Liability for such Taxable Year.

  • Relevant Requirements means all applicable Law relating to bribery, corruption and fraud, including the Bribery Act 2010 and any guidance issued by the Secretary of State for Justice pursuant to section 9 of the Bribery Act 2010;

  • Index Return means the percentage change in the Closing Level of the Index measured from the Closing Date to the Final Valuation Date and rounded to two decimal places, calculated as follows:

  • valid return means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full;

  • Tax Affiliate means, with respect to any Person, (a) any Subsidiary of such Person and (b) any Affiliate of such Person with which such Person files or is eligible to file consolidated, combined or unitary tax returns.

  • Baseline actual emissions means the rate of emissions, in tons per year, of a regulated NSR pollutant, as determined in accordance with paragraphs (i) through (iv) of this definition.

  • Tax Attributes means net operating losses, capital losses, tax credit carryovers, earnings and profits, foreign tax credit carryovers, overall foreign losses, previously taxed income, tax bases, separate limitation losses and any other losses, deductions, credits or other comparable items that could affect a Tax liability for a past or future taxable period.

  • Relevant Tax Authority means HMRC, or, if applicable, the tax authority in the jurisdiction in which the Supplier is established;

  • Tax Information means information and/or properly completed and signed tax certifications sufficient to eliminate the imposition of or to determine the amount of any withholding of tax, including FATCA Withholding Tax.

  • Connection Income Taxes means Other Connection Taxes that are imposed on or measured by net income (however denominated) or that are franchise Taxes or branch profits Taxes.