transition year definition

transition year means the financial year of an issuer or business in which the issuer or business changes its financial year-end;

transition year means the financial year of an issuer in which the issuer has changed its financial year end;

Examples of transition year in a sentence

All Code sections referenced in and other applicable Tax law otherwise relating to implementation of this Section 7.3 shall be applied as in effect with respect to a Transition Year.

transition year means the financial year of a reporting issuer in which the issuer changes its financial year-end;

transition year means the first Fiscal Year in which the Administrator determines that the Transition Event occurred in the prior Fiscal Year.

transition year means the financial year of an issuer or business in which a change in the ending date of its financial year occurs;

transition year means the financial year of a venture issuer or business in which the venture issuer or business changes its financial year-end;

transition year means the first fiscal year that a DMTT Group is subject to top- up tax under this Act;

transition year means the financial year of a reporting issuer in which the issuer changes its financial year-end; “TSX” means the Toronto Stock Exchange; “underlying security” means a security issued or transferred, or to be issued or transferred, in accordance with the terms of a convertible security, an exchangeable security or a multiple convertible security; “U.S. market” means an exchange in the United States of America or Nasdaq; and “U.S. market requirements” means the requirements of the U.S. market on which the reporting issuer’s securities are listed or quoted.

transition year of an insurer means the insurer’s first taxation year that begins after 30 September 2006.