Sentences with phrase «excise taxes under»

See also IRS Announcement 2017 - 04 (March 27, 2017), I.R.B. 2017 - 16 (April 17, 2017), which provides relief from certain excise taxes under Code section 4975 and any related reporting requirements to conform to the Department's position in EBSA Field Assistance Bulletin 2017 - 01.

These payments and benefits also may be subject to an excise tax under Section 4999 of the Internal Revenue Code.

Not exact matches

However, under certain conditions, rather than receive a gross - up payment, the payments payable to him will be reduced so that no excise tax is imposed.

If the payments or benefits payable to him in connection with a change in control would be subject to the excise tax on golden parachutes imposed under Section 4999 of the Internal Revenue Code, then those payments or benefits will be reduced if such reduction would result in a higher net after - tax benefit to him.

Under the Roman administration, indirect taxes (Customs and excise) were collected by a method which lent itself to abuse.

Under the bill, the federal excise tax (FET) will be reduced to $ 3.50 / barrel (from $ 7 / barrel) on the first 60,000 barrels for domestic brewers producing less than 2 million barrels annually, and reduced to $ 16 / barrel (from $ 18 / barrel) on the first 6 million barrels for all other brewers and all beer importers.

Under Giambra's plan the state would institute a 13 percent excise tax, permits and licensing fees for the new industry and a 7 percent state and local sales tax.

House Speaker Nancy Pelosi, D - California, told reporters Friday that an excise tax on high end insurance plans, similar to the one included in the Senate Finance Committee, was «under consideration.»

Brownson, who also is director of the university's Prevention Research Center, and his co-authors set out to determine the effectiveness of three federal policies aimed at reducing childhood obesity: afterschool physical activity programs, a one - tenth - cent per ounce sugar - sweetened beverage excise tax, and a ban on fast food television advertising to children under 12.

Brownson, who also is director of the university's Prevention Research Center, and his co-authors set out to determine the effectiveness of three federal policies aimed at reducing childhood obesity: afterschool physical activity programs, a one cent per ounce sugar - sweetened beverage excise tax, and a ban on fast food television advertising to children under 12.

However, under the heading «Excise Taxes,» a foundation's investment income is subject to a 1 or 2 percent excisExcise Taxes,» a foundation's investment income is subject to a 1 or 2 percent exciseexcise tax.

However, if you failed to distribute the required amount by the end of the year, that may be considered a modification, and your SEPP program could be busted, which means that you would be required to pay all the excise taxes that were waived under the program, plus interest, and would not be able to continue that SEPP program.

Each Fund is subject to a 4 % nondeductible excise tax on certain undistributed amounts of ordinary income and capital gain under a prescribed formula contained in Section 4982 of the Code.

Shares have been under pressure this year ahead of Obamacare's 2.3 % excise tax on medical equipment that'll go into effect in January 2013.

• Sections 239 (1), 239.1, and 239 (1.1) of the Income Tax Act • Sections 327 (1) and 327.1 of the Excise Tax Act • Sections 380 (Fraud), 462.31 (Laundering the proceeds of crime) or other indictable offences under the Criminal Code that may be applicable in a tax evasion prosecutiTax Act • Sections 327 (1) and 327.1 of the Excise Tax Act • Sections 380 (Fraud), 462.31 (Laundering the proceeds of crime) or other indictable offences under the Criminal Code that may be applicable in a tax evasion prosecutiTax Act • Sections 380 (Fraud), 462.31 (Laundering the proceeds of crime) or other indictable offences under the Criminal Code that may be applicable in a tax evasion prosecutitax evasion prosecution.

In 2016, the CRA implemented a national policy to ensure persons charged with offences associated with tax evasion, fraud, laundering the proceeds of crime, or other indictable offences under the Income Tax Act, Excise Tax Act, or the Criminal Code are consistently fingerprinttax evasion, fraud, laundering the proceeds of crime, or other indictable offences under the Income Tax Act, Excise Tax Act, or the Criminal Code are consistently fingerprintTax Act, Excise Tax Act, or the Criminal Code are consistently fingerprintTax Act, or the Criminal Code are consistently fingerprinted.

• amend the definition of a taxi business under the Excise Tax Act to level the playing field and ensure that ride - sharing businesses are subject to the same GST / HST rules as taxis.

Excise duty imposed under the Excise Act, 2001 is an example of such an indirect tax.

Canadian tax law, through the Income Tax Act and the Excise Tax Act (for HST / GST) is under federal jurisdiction, although Quebec has a separate income tax act in addition to the federal Income Tax Atax law, through the Income Tax Act and the Excise Tax Act (for HST / GST) is under federal jurisdiction, although Quebec has a separate income tax act in addition to the federal Income Tax ATax Act and the Excise Tax Act (for HST / GST) is under federal jurisdiction, although Quebec has a separate income tax act in addition to the federal Income Tax ATax Act (for HST / GST) is under federal jurisdiction, although Quebec has a separate income tax act in addition to the federal Income Tax Atax act in addition to the federal Income Tax ATax Act.

Please remember that the LAWPRO Policy does not cover fines or penalties, except to reimburse, after final resolution, certain expenses in the successful defence of certain prescribed penalties under the Income Tax Act and Excise Tax Act.

Until 1802 (i.e. for the first 13 years of the current constitution), Congress imposed what amounted to property taxes of various kinds under its excise tax power, but the constitutional validity of these taxes has never been established definitively before they were repealed and those taxes have never been reinstated.

Under Tax: Indirect Tax: Focuses on VAT, excise and customs duties as well as other indirect taxes.

Business Development: Brokering various business dealings that further the diversification of Indian economies Developing and accessing commercial financial programs and services for tribal governments, including tax - exempt offerings and federally - guaranteed housing loans Serving as issuer or underwriter's counsel in tribal bond issuances Ensuring tribal compliance with Bank Secrecy Act and other federal financial regulatory requirements Handling federal and state income, excise, B&O, property and other tax matters for tribes and tribal businesses Chartering tribal business enterprises under tribal, state and federal law Registering and protecting tribal trademarks and copyrights Negotiating franchise agreements for restaurants and retail stores on Indian reservations Custom - tailoring construction contracts for tribes and general contractors Helping secure federal SBA 8 (a) and other contracting preferences for Indian - owned businesses Facilitating contractual relations between tribes and tribal casinos, and gaming vendors Building tribal workers» compensation and self - insurance programs Government Relations: Handling state and federal regulatory matters in the areas of tribal gaming, environmental and cultural resources, workers» compensation, taxation, health care and education Negotiating tribal - state gaming compacts and fuel and cigarette compacts, and inter-local land use and law enforcement agreements Advocacy before the Washington State Gambling Commission, Washington Indian Gaming Association and National Indian Gaming Commission Preparing tribal codes and regulations, including tribal court, commercial, gaming, taxation, energy development, environmental and cultural resources protection, labor & employment, and workers» compensation laws Developing employee handbooks, manuals and personnel policies Advocacy in areas of treaty rights, gaming, jurisdiction, taxation, environmental and cultural resource protection Brokering fee - to - trust and related real estate and jurisdictional transactions Litigation & Appellate Services: Handling complex Indian law litigation, including commercial, labor & employment, tax, land use, treaty rights, natural and cultural resource matters Litigating tribal trust mismanagement claims against the United States, and evaluating tribal and individual property claims under the Indian Claims Limitation Act Defending tribes and tribal insureds from tort claims brought against them in tribal, state and federal courts, including defense tenders pursuant to the Federal Tort Claims Act Assisting tribal insureds in insurance coverage negotiations, and litigation Representing individual tribal members in tribal and state civil and criminal proceedings, including BIA prosecutions and Indian probate proceedings Assisting tribal governments with tribal, state and federal court appeals, including the preparation of amicus curiae briefs Our Indian law & gaming attorneys collaborate to publish the quarterly «Indian Legal Advisor ``, designed to provide Indian Country valuable information about legal and political developments affecting tribal rights.

The Court's jurisdiction includes the hearing of appeals from assessments under the Income Tax Act, the Excise Tax Act (Goods and Services Tax «GST»), the Employment Insurance Act and the Canada Pension Plan, among others.

He acted for HMRC in Proteus and Samarkand v HMRC -LRB-[2017] EWCA Civ 77), a judicial review challenge to tax decisions taken on film finance schemes; in Eastenders v HMRC [2014] UKSC 34, [2014] 2 WLR 1580 (which concerned the for use of the power to detain goods under section 139 of the Customs and Excise Management Act 1979); and in European Brand Trading v HMRC [2016] EWCA Civ 90 (as to the jurisdiction of the Upper Tribunal to determine whether seizure of goods for non-payment of excise duty was laExcise Management Act 1979); and in European Brand Trading v HMRC [2016] EWCA Civ 90 (as to the jurisdiction of the Upper Tribunal to determine whether seizure of goods for non-payment of excise duty was laexcise duty was lawful).

The provision of a «municipal transit service» is an exempt supply under the terms of the Excise Tax Act, R.S.C. 1985, c. E-15 («ETA»).

She has acted as agent for the Federal Crown prosecuting offences under federal statutes including the Income Tax Act and Excise Act.

Following the ECJ's decision in Marks and Spencer plc v Commissioners of Customs and Excise (Case C - 62 / 00)[2002] All ER (D) 183 (Jul)(Marks and Spencer II), HMRC introduced a transitional period for the making of claims for the recovery of overpaid tax under s 80.

Bea MacDonald of Hammonds Plains, N.S. was fined $ 25,126 in Halifax Provincial Court after pleading guilty to three charges of tax evasion under the Income Tax Act and Excise Tax Atax evasion under the Income Tax Act and Excise Tax ATax Act and Excise Tax ATax Act.