Definition of Tax Legislation


Tax Legislation means, collectively, the Tax Act, the Excise Tax Act (Canada), as amended, and all Laws of any jurisdiction or sub-jurisdiction, domestic or foreign in relation to Taxes.
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Examples of Tax Legislation in a sentence

Canadian Income Tax Legislation permits an enterprise to issue securities referred to as flow-through shares, whereby the investor can claim the tax deductions arising from the renunciation of the related resource expenditures.
The use of proceeds from flow-through shares is restricted to certain Canadian Exploration Expenditures under Canadian Income Tax Legislation.
The use of proceeds from flow-through shares is restricted to certain Canadian Exploration Expenditures ("CEE") under Canadian Income Tax Legislation.
Certain State Tax Legislation Minnesota, like many other states, generally taxes interest on obligations of governmental issuers in other states.
In addition, the Trust Tax Legislation is expected to place PET and other Canadian energy trusts at a competitive disadvantage relative to industry competitors, including U.S. master limited partnerships, which will continue to not be subject to entity-level taxation.