Tax Claims definition

Tax Claims means any Claim against the Participating CCAA Parties (or any one of them) for any Taxes in respect of any taxation year or period ending on or prior to the applicable Filing Date, and in any case where a taxation year or period commences on or prior to the applicable Filing Date, for any Taxes in respect of or attributable to the portion of the taxation period commencing prior to the applicable Filing Date and up to and including the applicable Filing Date. For greater certainty, a Tax Claim shall include, without limitation, (a) any and all Claims of any Taxing Authority in respect of transfer pricing adjustments and any Canadian or non- resident Tax related thereto, and (b) any Claims against any BL/Wabush Released Party in respect of such Taxes;
Tax Claims means any claim under the Tax Code and includes claims asserted under applicable non-federal tax laws.

Examples of Tax Claims in a sentence

  • In the event an Allowed Priority Tax Claims is also a secured tax Claim, such Claim shall, to the extent it is Allowed, be treated as an Other Secured Claim if such Claim is not otherwise paid in full.


More Definitions of Tax Claims

Tax Claims shall have the meaning set forth in Section 3.16(d).
Tax Claims shall have the meaning set forth in Section 8.3(c).
Tax Claims means any Claim entitled to priority under Section 507(a)(8) of the Code and shall include the claims of taxing authorities for taxes owed on the property retained by the Debtor under this Plan.
Tax Claims has the meaning set forth in Section 7.1(d).
Tax Claims has the meaning given to such term in Section 11.04(b).
Tax Claims means Claims of any Person for the payment of taxes:
Tax Claims means any claims of any Taxing Authorities against the Target Canada Entities arising on and after the Plan Implementation Date;