Sentences with phrase «retroactive application of»

The letter focuses on four main elements of the tax reform proposal: (1) the extension of the cost recovery period to 43 years for all real property; (2) the repeal of like - kind exchange rules; (3) the increase in the tax rate on recaptured depreciation; and (4) the retroactive application of all three of these proposals to preexisting investments.

As Dennis Crouch pointed out over at Patently - O, the release of an informally proposed amendment to the current patent reform bill that would set April 24 as a cutoff date for retroactive application of fee shifting provisions set off a surge of patent case filings just before the deadline.

«Basic principles of fairness and due process preclude retroactive application of the new ABC test in a way that would nullify years of litigation and a full trial,» Grubhub's lawyers at Gibson Dunn told the Ninth Circuit on Tuesday.

The Sixth Circuit has a quite thoughtful opinion discussing due process in the retroactive application of the Booker remedy in the course of affirming an above - guideline sentence in US v. Barton, No. 05 - 1229 (6th Cir.

Quoting Whaling, the Ontario Court of Appeal found that the retroactive application of the Abolition of Early Parole Act conflicted with both Section 11 (h) and (i) of the Charter.

The Supreme Court was dealing with the retroactive application of Batson v. Kentucky, 476 U.S. 79, 106 S.Ct.

The retroactive application of the new chronic mental stress benefit to claims filed in a timely manner as well as the fresh six - month window for those workers who never filed a claim may expose employers to a significant number of unexpected claims for chronic mental stress.

Indeed, the disapplication of the Italian legislation would not modify the substance of tax offences at stake — in other words, the previsibility requirement of the legality principle would be met — and would not lead to a conviction for an act or omission that did not constitute an offence at the time when it was committed — so there would be no retroactive application of the criminal law (§ 54 - 57).

A similar legal challenge was triggered and heard in Federal Court in January 2013, in relation to the federal government's retroactive application of new immigration rules disqualifying about 280,000 backlog applications that were filed before February 27, 2008.

While district courts are sorting through issues surrounding retroactive application of the Sentencing Commission reduced crack sentencing guidelines (background here), the circuit courts continue to sorting through crack sentencing cases impacted by the Supreme Court's decision in Kimbrough.

Backtested performance also differs from actual performance because it is achieved through the retroactive application of model portfolios (in this case, IFA's Index Portfolios) designed with the benefit of hindsight.

Backtested results are calculated by the retroactive application of a model constructed on the basis of historical data and based on assumptions integral to the model which may or may not be testable and are subject to losses.

Retroactive application of UCCB and CTB will align after 2016, to the 10 - year limitation.

«The unduly expansive and retroactive application of this initiative based upon a 2005 news release, creates an unreasonable and unmanageable retroactive liability that is incompatible with the commercial certainty that should be inherent in tax policy,» Frank Swedlove, president of the Canadian Life and Health Insurance Association Inc., complained to Finance Canada in a letter last August.

Not exact matches

An employee's participation in the optional retirement program commences retroactive to the first day of qualifying employment following the filing of the election and completed application with the program administrator and receipt of such election by the department.

Be careful here — if you take six months of retroactive benefits right at 70 years, your application is at 69.5 years instead, which means a 4 percent lower benefit rate.

We will begin withholding health and life insurance premiums retroactive to the commencing date of your annuity, when we finish processing your application.

Mr. Hartshorne took the position that «the trial judge did not have jurisdiction to entertain the respondent's application for retroactive and prospective support for the eldest child because the son was no longer a child of the marriage when the application was made in November 2007.»

Taking into account the above - mentioned factors, the GC was able to conclude that — as Regulation 1370/2007 was not applicable and did not fulfil the requirements for retroactive application — the Commission had erred in law by assessing the aid's compatibility according to the provisions of Regulation 1370/2007.

(9) The Lieutenant Governor in Council may make regulations prescribing transitional matters necessary to deal with issues arising out of the repeal of Part VIII, which regulations may be general or specific in their application and may be retroactive to the date this section comes into force.

There are also two general rules that apply to such scenarios: 1) retroactive child support extends back three years from the date the paying spouse is given notice (for example by the fact that an application for an adjustment to support is launched with the court), unless there has been blameworthy conduct; and 2) the child must be a «child of the marriage» — and therefore eligible to receive support — at the time the application is made.

In considering that claim, the court resorted to the principles set out in a well - known Supreme Court of Canada decision in D.B.S. v. S.R.G., where the court set out the factors that family courts should take into account in detailing with such retroactive applications.

In addition, the Convention only has a retroactive scope of application, leaving open what States will do in future treaties.

The respondent, the Attorney General of Canada, opposed Fairmont's application, which it characterized as retroactive tax planning.

Numerous Judges of the Ontario Superior Court of Justice have commented whether the changes have a retroactive application (see Prejudgment Interest: Retroactive, Proactive, or Somewhere iretroactive application (see Prejudgment Interest: Retroactive, Proactive, or Somewhere iRetroactive, Proactive, or Somewhere in Between?)

The retroactive application would undermine confidence in the tax system and raise doubts about future «rules of the road» for capital - intensive property investments.