SIFTs definition

SIFTs means certain specified investment flow-through entities.
SIFTs means specified investment flow-through trusts.
SIFTs means specified investment flow-throughs as contemplated in the 2006 Proposed Changes;

More Definitions of SIFTs

SIFTs means specified investment flow-through trusts or partnerships for the purposes of the Tax Act.
SIFTs means specified investment flow-throughs as defined in the SIFT Rules;
SIFTs means certain specified investment flow-through entities. “SPRDA” means the Small Power Research and Development Act (Alberta). “Sun Life” means Sun Life Assurance Company of Canada.

Related to SIFTs

  • Enslavement means the exercise of any or all of the powers attaching to the right of ownership over a person and includes the exercise of such power in the course of trafficking in persons, in particular women and children;

  • Moderate-income household means a household with a total gross annual household income in excess of 50 percent but less than 80 percent of the median household income.

  • Apprentice plumber means a person licensed under this chapter as an apprentice

  • Toileting means getting to and from the toilet, getting on and off the toilet, and performing associated personal hygiene.

  • aeroplane means a power-driven heavier-than-air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed under given conditions of flight;

  • Journeyman plumber means a person licensed under this chapter as a

  • Sidelights means a green light on the starboard side and a red light on the port side each showing an unbroken light over an arc of the horizon of 112.5 degrees and so fixed as to show the light from right ahead to 22.5 degrees abaft the beam on its respective side. In a vessel of less than 20 metres in length the sidelights may be combined in one lantern carried on the fore and aft centreline of the vessel.

  • Journeyman electrician means a person licensed under this chapter as a

  • business vertical means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that are different from those of the other business verticals.

  • Freeboard means a factor of safety usually expressed in feet above a flood level for purposes of floodplain management. "Freeboard" tends to compensate for the many unknown factors that could contribute to flood heights greater than the height calculated for a selected size flood and floodway conditions, such as wave action, blockage of bridge or culvert openings, and the hydrological effect of urbanization of the watershed.

  • Seaplane means an aeroplane capable normally of taking off from and alighting solely on water;

  • Freeboard height means for vapor degreasers the distance from the top of the vapor zone to the top of the degreaser tank. For cold cleaners, freeboard height means the distance from liquid solvent level in the degreaser tank to the top of the tank.

  • Cleaning means the act of removing septage or other wastes from a wastewater treatment system component or grease/waste from a grease interceptor.

  • Backsiphonage means the flow of water or other liquids, mixtures or substances into the potable water system from any source other than its intended source, caused by the reduction of pressure in the potable water system.

  • small and medium-sized enterprises or ‘SMEs’ means micro, small and medium-sized enterprises as defined in Article 2 of the Annex to Commission Recommendation 2003/361/EC;

  • Overtime means work performed by a full-time employee in excess or outside of their regularly scheduled hours of work.

  • WorkSafeBC means the Workers Compensation Board, a provincial Crown corporation created pursuant to the Workers Compensation Act (British Columbia);

  • Seat Belt means a properly installed:

  • Journeyman means a person working in an apprenticeable occupation who has successfully completed a registered apprenticeship program or who has worked the number of years required by established industry practices for that person’s particular trade or occupation. With each payment application submitted by Construction Contractor, as a condition precedent to its entitlement to payment, Construction Contractor shall also submit, on the form attached as part of Exhibit G to the Agreement, a monthly written report to Owner concerning the number of apprentices engaged on the Project. Said monthly report shall be in such form and contain such detail as may be required by Owner.

  • Sexual penetration means vaginal intercourse, cunnilingus, fellatio, or anal intercourse between persons or insertion of the hand, finger, or object into the anus or vagina either by the actor or upon the actor's instruction. The depth of insertion shall not be relevant to the question of commission of the crime;

  • Kitchen means a food preparation area that includes a sink, refrigerator and a microwave oven or stove.

  • Appliances means and include electrical, mechanical and electronic appliances such as refrigerator, television, DVD player, videocassette recorder/player, washing machine, microwave oven, music system, personal computer, laptops and air-conditioner contained or fixed in the Insured’s home for domestic use.

  • Automotive windshield washer fluid means any liquid designed for use in a motor vehicle windshield washer system either as an antifreeze or for the purpose of cleaning, washing, or wetting the windshield. Automotive windshield washer fluid does not include fluids placed by the manufacturer in a new vehicle.

  • Pavement means any type of improved surface that is within the public right-of-way and that is paved or otherwise constructed with bituminous, concrete, aggregate, or gravel.

  • Sailboat means the same as that term is defined in Section 73-18-2.

  • Birth center means a facility or institution, which is not an ambulatory surgical center or a hospital or in a hospital, in which births are planned to occur following a normal, uncomplicated, low-risk pregnancy.