Integrated Goods and Services Tax Act means the Integrated Goods and Services Tax Act, 2017;
goods and services tax practitioner means any person who has been approved under section 48 to act as such practitioner;
Applicable Tax State means the State in which the Owner Trustee maintains its Corporate Trust Office, the State in which the Owner Trustee maintains its principal executive offices and the State of Michigan.
Goods and Services Tax (GST) shall mean any tax payable on the supply of goods, services or other things in accordance with the provisions of GST Law.
council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;
Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.
Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);
the Taxes Act means the Income and Corporation Taxes Act 1988;
Income Tax Expense means for Borrower and its Subsidiaries, on a consolidated basis for any period, all state and federal income taxes (including without limitation Texas franchise taxes) paid or due to be paid during such period.
Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.
Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;
Base Tax Year means the property tax levy year used
Applicable Tax Law means any foreign, federal, state or local tax law, statute, regulation, rule, code or ordinance enacted, adopted, issued or promulgated by any Governmental Body or common law that apply to any party hereto, this Agreement or the activities contemplated hereby, as applicable.
Excise Tax Act means the Excise Tax Act (Canada);
Sales Tax Revenues means taxes collected under the Virginia Retail Sales and Use Tax Act
Income Tax Returns means all Tax Returns relating to Income Taxes.
Relevant Tax Authority means HMRC, or, if applicable, the tax authority in the jurisdiction in which the Supplier is established;
Tax area means a geographic area created by the overlapping boundaries of one or more taxing entities.
Rollback tax rate means the rate that will produce last year’s maintenance and operation tax levy (adjusted) from this year’s values (adjusted) multiplied by 1.08 plus a rate that will produce this year’s debt service from this year’s values (unadjusted) divided by the anticipated tax collection rate.
Straddle Tax Period means a Tax period that begins on or before the Closing Date and ends after the Closing Date.
value added tax means value added tax charged in accordance with the Value Added Tax Act 1994.
Non-U.S. Tax Person A person other than a U.S. Tax Person.
Tax means any tax, levy, impost, duty or other charge or withholding of a similar nature (including any penalty or interest payable in connection with any failure to pay or any delay in paying any of the same).
Non-United States Tax Person Any Person other than a United States Tax Person.
Consumption of a chemical means its conversion into another chemical via a chemical reaction.
Production Tax Credit or “PTC” means the tax credit for electricity produced from certain renewable generation resources described in Section 45 of the Internal Revenue Code of 1986, as it may be amended or supplemented from time to time.