Tax Assessment Period definition

Tax Assessment Period has the meaning described in Section 9.5(1)(b).
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Tax Assessment Period has the meaning specified in Section 4.2.
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Tax Assessment Period means in respect of any taxation year or period, (i) the period of time if any, during which a Governmental Authority is entitled to issue any assessment, reassessment or other form of recognized document assessing liability for Tax under any applicable Tax legislation in respect of such taxation year or period and (ii) any extensions of the period referred to in Section (i) granted by the Company or the Buyer to the applicable Governmental Authority, at the direction of the Sellers or with the prior written consent of the Sellers, by the execution of any waivers of an applicable limitation period set forth in such Tax legislation;
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Examples of Tax Assessment Period in a sentence

  • The Tax Assessment Period will be determined without regard to any consent, waiver, agreement or other document, made or filed after the Closing Date that extends the period during which a Governmental Entity may issue a tax assessment.


More Definitions of Tax Assessment Period

Tax Assessment Period means the period during which any tax assessment may be issued by a Governmental Entity in respect of any matters to which (i) the Vendors' Tax Representations or (ii) the matters underlying the indemnification obligations in Section 6.1(b)(iii) or 6.1(b)(ix), as applicable. The Tax Assessment Period will be determined, with the prior written consent of the Agent (not to be unreasonably withheld), having regard to any consent, waiver, agreement or other document that extends the period during which a Governmental Entity may issue a tax assessment. A tax assessment includes any assessment, reassessment or other form of recognized document assessing liability for Taxes under applicable Law.
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Tax Assessment Period means the maximum period during which an assessment of the amounts of land tax payable in respect of parcels of land leased for residential purposes has been made only once.”.
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Tax Assessment Period means in respect of any taxation year or period, (i) the period of time if any, during which a Governmental Authority is entitled to issue any assessment, reassessment or other form of recognized document assessing Liability for Tax under any applicable Tax legislation in respect of such taxation year or period and (ii) any extensions of the period referred to in clause (i) granted by the applicable Bioriginal Group Company or the Buyer to the applicable Governmental Authority, at the direction of the Sellers’ Transaction Representative or with the prior written consent of the Sellers’ Transaction Representative, by the execution of any waivers of an applicable limitation period set forth in such Tax legislation;
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Tax Assessment Period means the later of (i) the period during which a Governmental Entity may issue any assessment, reassessment or additional assessment, and (ii) the period ending on the date following the expiration of all periods allowed for objecting to or appealing from the final determination of any proceedings relating to any assessment, reassessment or additional assessment by any Governmental Entity, in respect of any taxation year to which the representations and warranties of Aliant, BCE or Xxxx Canada extend. For these purposes, a final determination shall mean (A) the expiry of the deadline to appeal from or object to the relevant assessment, reassessment or additional assessment by Canada Revenue Agency or other taxing authority if no appeal is taken or no objection is made, (B) the entering into of any agreement by Aliant, an Aliant Subsidiary, BCE or Xxxx Canada and such a taxing authority in settlement of a dispute regarding such assessment, reassessment, additional assessment or proposed assessment, reassessment or additional assessment or (C) the decision by a court or tribunal of competent jurisdiction regarding the relevant assessment, reassessment or additional assessment from which no appeal may be taken or the period during which an appeal may be taken has expired.
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Related to Tax Assessment Period

  • Assessment Period means such period as is prescribed in sections 19 to 21 over which income falls to be calculated;

  • Assessment year means the period of twelve months commencing on the 1st day of April every year;

  • Assessment Date means the tax assessment effective date for each tax year in question,i.e. December 31 of the immediately preceding calendar year.

  • C/D Assessment Rate for any day as applied to any ABR Loan, the annual assessment rate in effect on such day which is payable by a member of the Bank Insurance Fund maintained by the Federal Deposit Insurance Corporation (the "FDIC") classified as well-capitalized and within supervisory subgroup "B" (or a comparable successor assessment risk classification) within the meaning of 12 C.F.R. Section 327.4 (or any successor provision) to the FDIC (or any successor) for the FDIC's (or such successor's) insuring time deposits at offices of such institution in the United States.

  • Pre-Deconsolidation Period means any taxable period beginning on or prior to the applicable Deconsolidation Date.

  • Proration Month means the month for which capacity is to be allocated under Item 7.

  • self-assessment ’ means a determination of the amount of tax payable under a tax Act by a taxpayer and—

  • Claim Determination Period means a calendar year. However, it does not include any part of a year during which a person has no coverage under This Plan, or any part of a year before the date this COB provision or a similar provision takes effect.

  • Sales assessment ratio studies means sales assessment ratio studies

  • Extended Reporting Period means a designated period of time after a claims-made policy has expired during which a claim may be made and coverage triggered as if the claim has been made during the policy period.

  • Post-Deconsolidation Period means any taxable period beginning after the date of a Deconsolidation Event.

  • PEA Period means the period commencing at 9:30 a.m., Eastern time, on the fifth (5th) Business Day immediately prior to the filing of any post-effective amendment to the Registration Statement (as defined herein) or New Registration Statement (as such term is defined in the Registration Rights Agreement), and ending at 9:30 a.m., Eastern time, on the Business Day immediately following, the effective date of any post-effective amendment to the Registration Statement (as defined herein) or New Registration Statement (as such term is defined in the Registration Rights Agreement).

  • Increased Reporting Period means the period commencing after the continuance of an Increased Reporting Event and continuing until the date when no Increased Reporting Event has occurred for 30 consecutive days.

  • Tax Year means a period beginning with 6th April in one year and ending with 5th April in the next;

  • Tax Period means, with respect to any Tax, the period for which the Tax is reported as provided under the Code or other applicable Tax Law.

  • Development Period means the period from the date of this Agreement until the Appointed Date;

  • Taxable Period means any taxable year or other period that is treated as a taxable year with respect to which any Tax may be imposed under any applicable statute, rule or regulation.

  • Billing Period means (subject to Article 6.1 of the Agreement) the calendar month ending with the Metering Date. The first Billing Period shall commence from the Commercial Operation Date and end with the Metering Date corresponding to the month in which the Commercial Operation Date occurs.

  • Assessment Report : means the assessment report referred to in Articles 32(2) and 33(3) of Regulation (EC) No 834/2007 drawn up by an independent third party fulfilling the requirements of ISO Standard 17011 or by a relevant competent authority, which includes information on document reviews, including the descriptions referred to in Articles 4(3)(b) and 11(3)(b) of this Regulation, on office audits, including critical locations and on risk-oriented witness audits conducted in representative third countries.

  • Deconsolidation Date means the last date on which SpinCo qualifies as a member of the affiliated group (as defined in Section 1504 of the Code) of which Parent is the common parent.

  • Claim Period means the period of time during which a Settlement Class Member must submit a Claim Form to be eligible to receive a Cash Benefit or Billing Credit Option as part of the Settlement. The Claim Period shall commence not later than thirty (30) days after the Preliminary Approval Date, as defined herein, and shall conclude not more than ninety (90) days after it commences.

  • Baseline Period means the 12-month period immediately preceding October 30, 2016.

  • Assessment area means an area, or, if more than one area is designated, the

  • Planning Period Quarter means any of the following three month periods in the Planning Period: June, July and August; September, October and November; December, January and February; or March, April and May.

  • lump sum payment period means the period measured in weeks of salary, for which payment has been made to facilitate the transition to retirement or to other employment as a result of the implementation of various programs to reduce the size of the Public Service. The lump sum payment period does not include the period of severance pay, which is measured in a like manner.

  • Adjustment Period means the period from the Effective Date up to and including the Expiry Time;