Qualifying CDE definition

Qualifying CDE means CDE which may be renounced by a Resource Company under the Tax Act as CEE, but which excludes any CDE which is deemed to qualify as CEE of a Resource Company under subsection 66.1(9) of the Tax Act.
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Qualifying CDE means an amount of CDE incurred by the Corporation which is eligible for renunciation as CEE under subsection 66(12.601) of the Tax Act;
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Qualifying CDE means CDE that may, if certain conditions set out in the Tax Act are met, be renounced to a holder of flow-through shares as CEE.
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Examples of Qualifying CDE in a sentence

  • The amendment was built mainly on the preparatory work mentioned in note 3 above, SOU 1985:51, datorprogram och datorteknik, see preferably p.

  • However, the percentage allocation of CDE, CEE and Qualifying CDE in each of these years is uncertain.

  • The Partnership’s target is that the Eligible Expenditures will constitute, in the aggregate throughout 2015 to 2017, approximately 70% to be renounced as CDE to the Partnership and, as to the balance, as CEE or Qualifying CDE.

  • Pursuant to the Flow-Through Investment Agreements, Resource Companies renounce CEE, Qualifying CDE or CDE to the Partnership.

  • CEE with respect to expenditures incurred during 2019 (other than expenditures relating to Qualifying CDE) will be deemed to be incurred as of December 31, 2018 in certain circumstances.

  • There is no assurance and no representation made that the Eligible Expenditures renounced as CEE, Qualifying CDE, or CDE will be renounced in these proportions.

  • Share Purchase Agreements relating to Qualifying CDE will provide that all Qualifying CDE will actually be incurred by the Resource Issuer between the date that the Resource Issuer entered into the applicable Share Purchase Agreement and on or before December 31, 2018.

  • It is assumed for the purposes of this table that 70% of the Eligible Expenditures renounced will be CDE, and 30% of the Eligible Expenditures renounced will be CEE or Qualifying CDE.

  • Renounced CEE, Qualifying CDE or CDE generally flows through as deductions to Limited Partners who are Limited Partners on December 31, 2015.

  • Confidentiality (a) Employees, volunteers and sub-contractors will at all times respect individuals’ rights with regard to confidentiality and privacy.


More Definitions of Qualifying CDE

Qualifying CDE means Canadian development expense as defined in subsection 66.2(5) of the Tax Act, which may be renounced as CEE to the Partnership pursuant to subsection 66(12.601) of the Tax Act.
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Related to Qualifying CDE

  • Qualifying week means the 15th week before the expected week of childbirth.

  • Qualifying child means an individual who:

  • Qualifying job means a permanent full-time job that:

  • Qualifying Debt means amount due, which includes interest or any other sum due in respect of the amounts owed under any contract, by the debtor for a liquidated sum either immediately or at certain future time and does not include—

  • Qualifying investment means a capital investment in real property including the purchase price of land and existing buildings and structures, site preparation, improvements to the real property, building construction, and long-term lease costs. “Qualifying investment” also means a capital investment in depreciable assets.

  • Qualifying Notes means, with respect to each applicable series of senior preferred debt securities, each series of senior non preferred debt securities and each series of subordinated debt securities, at any time, any securities issued directly by Banco Santander that have terms not otherwise materially less favorable to the holders of the senior preferred debt securities of such series, senior non preferred debt securities of such series or subordinated debt securities of such series than the terms of the senior preferred debt securities of such series, senior non preferred debt securities of such series or subordinated debt securities of such series, as applicable, provided that Banco Santander shall have delivered a certificate signed by two directors of Banco Santander to that effect to the Trustee not less than five Business Days prior to (x) in the case of a substitution of the senior preferred debt securities of the applicable series, the senior non preferred debt securities of any series or the subordinated debt securities of any series, as applicable, pursuant to “—Substitution and Variation”, the issue date of the relevant securities or (y) in the case of a variation of the senior preferred debt securities of the applicable series, the senior non preferred debt securities of any series or the subordinated debt securities of any series, as applicable, pursuant to “—Substitution and Variation”, the date such variation becomes effective, provided that such securities shall:

  • Qualifying year means the calendar year to which the qualifying certificate applies.

  • Qualifying Dependent means, for Dependent Care Flexible Spending Account purposes,

  • Qualifying tax rate means the applicable tax rate for the taxable year for the which the taxpayer paid income tax to a municipal corporation with respect to any portion of the total amount of compensation the payment of which is deferred pursuant to a nonqualified deferred compensation plan. If different tax rates applied for different taxable years, then the “qualifying tax rate” is a weighted average of those different tax rates. The weighted average shall be based upon the tax paid to the municipal corporation each year with respect to the nonqualified deferred compensation plan.

  • Qualifying Company means a qualifying company within the meaning of section 110 of the Taxes Act;

  • Qualifying exigency means a situation where the eligible employee seeks leave for one or more of the following reasons:

  • Qualifying Offer shall have the meaning set forth in Section 11(a)(ii) hereof.

  • Qualifying Asset in relation to any Project Financing means:

  • Qualifying country means a country with a reciprocal defense procurement memorandum of understanding or international agreement with the United States in which both countries agree to remove barriers to purchases of supplies produced in the other country or services performed by sources of the other country, and the memorandum or agreement complies, where applicable, with the requirements of section 36 of the Arms Export Control Act (22 U.S.C. 2776) and with 10 U.S.C. 2457. Accordingly, the following are qualifying countries:

  • Qualifying Period means 12 continuous Calendar Weeks during the whole or part of which the Agency Worker is supplied by one or more Temporary Work Agencies to the relevant Hirer to work temporarily for and under the supervision and direction of the relevant Hirer in the same role, and as further defined in the Schedule to these Terms;

  • qualifying person means a person in respect of whom payment has been made from the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation or the London Bombings Relief Charitable Fund;

  • Qualifying Deposit means the aggregate balance of all Deposit Accounts in the Bank of (i) an Eligible Account Holder at the close of business on the Eligibility Record Date, provided such aggregate balance is not less than $50, and (ii) a Supplemental Eligible Account Holder at the close of business on the Supplemental Eligibility Record Date, provided such aggregate balance is not less than $50.

  • Qualifying Bank means any entity, which effectively conducts banking activities as principal purpose with its own infrastructure and staff and which is recognized as a bank by the banking laws in force in the jurisdiction of its incorporation, or if such entity is acting through a branch in a jurisdiction other than the jurisdiction of its incorporation, in the jurisdiction where such branch is located or registered all in accordance with the Swiss Guidelines.

  • Qualifying condition means a condition described in Section 26-61a-104.

  • Qualifying Retirement means the Employee’s voluntary termination of employment after the Employee has (i) attained (X) age sixty-five (65), (Y) age fifty-five (55) with ten (10) Years of Service as a full-time employee of the Partnership or any of its Affiliates, or (Z) an age which, when added to such Years of Service of the Employee equals at least seventy-five (75), and (ii) previously delivered a written notice of retirement to the Partnership and on the date of retirement the Employee has satisfied the minimum applicable advance written notice requirement set forth below: Age at Voluntary Termination Number of Years of Advance Notice 58 or younger 59 60 or older 3 years 2 years 1 year By way of illustration, and without limiting the foregoing, if (i) the Employee is eligible to retire at age fifty-nine (59) after ten (10) Years of Service, (ii) the Employee gives two (2) years notice at age fifty-eight (58) that the Employee intends to retire at age sixty (60), and (iii) the Employee later terminates employment at age fifty-nine (59), then the Employee’s retirement at age fifty-nine (59) would not constitute a Qualifying Retirement. However, if (i) the Employee is eligible to retire at age fifty-nine (59) after ten (10) Years of Service, (ii) the Employee gives two (2) years notice at age fifty-eight (58) that the Employee intends to retire at age sixty (60), and (iii) the Employee terminates employment upon reaching age sixty (60), then the Employee’s retirement at age sixty (60) would constitute a Qualifying Retirement.

  • Qualifying Criteria means the criteria outlined in Section 3 and which is used to determine whether an individual is eligible to receive criminal Legal Aid;

  • Qualifying Income means gross income that is described in Section 856(c)(3) of the Code.

  • New Non-Qualifying Jobs means the number of Non-Qualifying Jobs, as defined in 34 TEXAS ADMIN. CODE Section 9.1051(14), to be created by the Applicant after the Application Approval Date in connection with the project which is the subject of its Application.

  • Qualifying Acquisition has the meaning specified in Section 5.03.

  • New Qualifying Jobs means the total number of jobs to be created by the Applicant after the Application Approval Date in connection with the project that is the subject of its Application that meet the criteria of Qualifying Job as defined in Section 313.021(3) of the TEXAS TAX CODE and the Comptroller’s Rules.

  • qualifying holding means a direct or indirect holding in an undertaking which represents 10 % or more of the capital or of the voting rights or which makes it possible to exercise a significant influence over the management of that undertaking;