There is tremendous variability within the U.S. Patent & Trademark Office (USPTO) in terms of how each of the individual 8,000 + patent examiners treats an application and the inconsistency
of allowance rates within similar art units.
Numerous companies use the same strategy across their portfolios when deciding how to amend claims, regardless
of the allowance rate of the examiner.
Not exact matches
«Canada was identified as a best - practice jurisdiction,» the report, called The Future
of Canadian Manufacturing: Learning From Leading Firms, «because
of its low corporate tax
rates, research and development tax credits, accelerated capital cost
allowance and duty - free imports
of capital equipment.
Adjusted for the similar tax effects, SBC expense and also for deferred tax asset valuation
allowances provided on operations
of our newly acquired Uber and Foodfox businesses, our effective tax
rate for Q1 2018 was 23.5 %, compared with 23.8 % for Q1 2017.
NDP commitments include a two point cut in the small business tax
rate (already implemented by the Conservatives); extension
of the accelerated capital cost
allowance for two years (already implemented by the Conservatives (but with a different phase in); an innovation tax credit for machinery used in research and development; an additional one cent
of gas tax for the provinces for infrastructure; a transit infrastructure fund; increased funding for social housing; a major child care initiative; and, increasing ODA funding to 0.7 per cent
of Gross National Income (GNI).
NDP promises include a two point cut in the small business tax
rate (already implemented in the budget by the Conservatives); extension
of the accelerated capital cost
allowance for two years (also already implemented by the Conservatives); an innovation tax credit for machinery used in research and development; an additional one cent
of gas tax for the provinces for infrastructure; a transit infrastructure fund; increased funding for social housing; a major child care initiative; increasing ODA funding to 0.7 per cent
of Gross National Income (GNI); and restoring the 6 % annual escalator to the Canada Health Transfer.
I wouldn't recommend holding them outside a tax wrapper, especially if you are ever likely to be a higher
rate tax payer with a tax - free savings
allowance of just # 500.
So you are saying that LS20 is bad to hold outside a tax wrapper, because the entire dividend is taxed at normal income tax
rates (20/40/45), whereas buying a 4:1 mix
of a pure bond fund and pure equity fund should save some tax, because the div from the equity fund is taxed at dividend tax
rates (7.5 / 32.5 / 37.5) and it benefits from a # 5k
allowance (reducing to # 2k, next year)?
Settlements, as they occur, are covered in complete detail with pertinent information on wage adjustments, paid holidays, vacations with pay, shift premiums, medical benefits, dental plans, weekly indemnity, life insurance, pension plans, cost -
of - living
allowances and
rates of pay.
If we, in addition, consider the degree to which moral directorship was or was not effective — if we estimate conservatively the actual crime
rates, actual poverty, actual incidence
of corruption and
allowance of corruption — it is not clear that what we are seeing today can be called the loss
of a former moral coherence.
«Please note that the payment
of all other
allowances are to be made in accordance with the approved
rates of the categories two and three
allowances,» it added.
Given the low
rate of inflation in recent years, school districts and local governments have chaffed under caps that have been largely under 1 percent
allowances.
Our
rate would kick in after a big personal
allowance of # 10,000 too — which means families would keep more money in their own pockets.
Like a raft
of other working - age benefits, maternity
allowance will increase by one per cent for the next three years - well below the
rate of inflation.
• We promised to restore Teacher training
allowances and we have delivered • We promised to end dumsor and we have delivered • We promised to reduced fertilizer prices by 50 % and we have delivered • We promised to establish a Ministry
of Zongo and Inner City Affairs and we have delivered • We promised to increase and pay peacekeeping
allowances increased from $ 31 to $ 35 and we have delivered • We promised to increase the share
of the DACF to persons with disabilities from 2 % to 3 % and we have delivered • We promised a stimulus package to support local industry and we have delivered • We promised to implement a National Entrepreneurship and Innovation Plan and we have delivered • We promised a more efficient port system and we have delivered • We promised to reduce the rapid
rate of borrowing and accumulation
of the public debt and we have delivered • We promised to restore economic growth and we have delivered • We promised to reduce inflation and we have delivered.
«The question that we should ask is how can you inherit a budget deficit
of 9.3 %
of GDP, proceed to reduce taxes, bring down inflation, bring down interest
rates, increase economic growth (from 3.6 % to 7.9 %), increase your international reserves, maintain relative exchange
rate stability, reduce the debt to GDP ratio and the
rate of debt accumulation, pay almost half
of arrears inherited, stay current on obligations to statutory funds, restore teacher and nursing training
allowances, double the capitation grant, implement free senior high school education and yet still be able to reduce the fiscal deficit from 9.3 % to an estimated 5.6 %
of GDP?
Godfrey Bloom, the party's economics spokesman, wants to create a flat
rate of income tax at 25 per cent with a personal
allowance of # 13,000, a policy which he accepts will bring particular benefits to middle earners.
One thing that surprised me about the Horton analysis is that it didn't even suggest the most obvious way to make the LD policy more redistributive, which is to lower the threshold for the higher
rate of income tax by the same amount personal
allowance is raised.
Those in receipt
of working - age benefits including - child benefit, child tax credit, income support, universal credit and jobseekers»
allowance - have more reason than most to worry about inflation as all
of these have just been frozen for four years, along with local housing
allowances which determine housing benefit
rates.
The IPPR research models the effects
of a flat -
rate 0.5 percent annual tax on the gross value
of all residential property owned by private individuals, with no threshold or tax - free
allowance.
The longer - term aspiration
of a UKIP government would be to restore the personal tax - free
allowance to those earning over # 100,000 and make 40 % the top
rate of tax for all.
Instead
of the second homes
allowance MPs would get a «flat
rate»
allowance based on attendance at Parliament.
Also, don't forget that the 50p
rate was never a LibDem policy or priority, but increasing the tax free
allowance to # 10k for people on low to middle incomes was a key manifesto commitment (higher
rate tax payers get less
of an increase + those earning over # 100k get no tax free
allowance).
The disabled child
rate is payable if: · disability living
allowance, personal independence payment or Armed Forces Independence Payment (AFIP) is payable for the child or is normally payable but has ceased because they are a patient in hospital; or · they are certified as severely sight impaired or blind by a consultant ophthalmologist, or has ceased to be registered or certified blind within 28 weeks immediately preceding the date
of claim The severely disabled child
rate is payable if: · the highest
rate care component
of disability living
allowance or the enhanced daily living component
of personal independence payment or any component
of armed forces independence payment is payable for them or would be payable but for suspension or abatement due to hospitalisation 3.
But the poll contained similar criticisms
of the chancellor's Budget last week, with 49 % saying the scrapping
of pensioner tax
allowance was unfair and 53 % saying the reduction
of the top
rate of tax to 45 % would do «nothing» to help the economy.
Under the plans, basic
rate taxpayers would be allowed to transfer # 750
of their personal
allowance to a spouse or civil partner.
«We need to pay them enough to ensure that not only the wealthy can afford to do the job and whatever the basic
rate of pay they'll still need
allowances.»
They have also been affected by the 50 % income tax
rate on earnings above # 150,000 and withdrawal
of the income tax personal
allowance above # 100,000 that were introduced in April 2010.
The Social Liberal Forum can point to one small victory however: the increase in personal
allowance will not be passed onto people paying the higher
rate of tax, something which we argued for at both the special conference and in our letter to Nick Clegg and Danny Alexander.
And while headlining its reduction in the top
rate of tax (on incomes over # 150,000) and increases in the tax - free personal
allowance, the last government achieved a significant revenue increase by letting people on middle incomes rise into the 40 % tax band.
They've pledged to raise the tax - free personal
allowance to # 12,500, the top
rate of income tax to # 50,000 and sell 100,000 new homes at 20 % below asking price for first - time buyers under 40.
Oral Questions - Ensuring wage - earners who are below the income tax threshold will benefit from any future increases in the personal
allowance - Lord Greaves; Measures to detect and prevent sudden cardiac death - Lord Storey; Number
of people employed by the EU Institutions and information on the number
of those who pay either no tax, or reduced tax
rates, on their remuneration - Lord Flight
Increasing the personal
allowance will take lots more people out
of tax and thankfully middle - class families aren't going to pay the price by being dragged into the higher
rate as they were with earlier increases.
«To encourage fuel efficient fleets, we will extend the 100 per cent first year capital
allowance for low emission business cars, reduce the CO2 threshold for the main capital
allowance rates; and increase the percentage list price
of company cars subject to tax.
«A worker on # 10,500 a year would pay a 0p marginal
rate IF the personal
allowance was raised to # 11,000; or they would pay a 10p marginal
rate on the last few hundred pounds
of their income IF the 10p band was restored between # 10,000 and # 12,500»
Peers who are not ministers are not paid a salary but receive a flat -
rate daily attendance
allowance of # 150 or # 300.
I believe that having raised the personal tax - free
allowance to # 10,000, Conservatives should argue in a restoration
of the 10p
rate instead.
The decision to increase the tax - free personal
allowance to # 11,850 will benefit nearly 2.4 million basic and higher
rate Scottish taxpayers, but those already earning under the current personal
allowance of # 11,500 will gain nothing.
It is also very welcome that the personal
allowance has been raised, but the reduction
of 40p
rate threshold will mean that only basic
rate taxpayers will benefit from the personal
allowance rise.
We should be heralding its demise as yet another Gordon Brown u-turn, and urging that the money be spent on raising the personal
allowance instead
of cutting the basic
rate of income tax (which is too low).
A flat income tax
rate at 15 %, with a personal
allowance of about # 10,000.
On the flip side, pensioners could benefit from new measures to make ISA withdrawals more flexible and a new # 1,000 tax - free
allowance on the interest payments
of cash savings for basic
rate taxpayers.
As I pointed out at 8.56 am, the Tory plans for a transferable tax
allowance would only help couples paying the basic
rate of tax.
It had been 40 % for twelve and a half years
of the labour administration, and now they whine and shout about «tax cuts for the rich» mmm 10p tax
rate come to mind instead
of raising personal
allowance as this government has done.
8 We will encourage a new culture
of saving by abolishing income tax on savings for everyone on the basic
rate of tax and raising the tax
allowance for pensioners by # 2,000 to # 11,490
«What the government can do, in the short term, is some
of the things we have been doing - like cutting income tax for 25 million taxpayers by increasing the tax free personal
allowances, keeping mortgage
rates low and keeping fuel prices down by taking 20p a litre off (
of) what Labour were planning.»
Durkee says that lab officials actually gave the employees 100 %
of the federal
rates for per diem
allowance in the various locations.
-- Loans
of allowances, or the proceeds from the sale
of allowances, may be provided, interest on commercial loans may be subsidized at an interest
rate as low as zero, and other credit support may be provided to support programs authorized to use SEED Account
allowance value or any other renewable energy or energy efficiency purpose authorized or approved by the Federal Government.
Allowances must be made,
of course, for the increase in metabolic
rate wrought by use
of exogenous thyroid plus the patient's daily level
of physical activity.
Noticeably cut from an R -
rating as if one is watching an edited version on cable, the film shies away from some
of the bloodier bursts
of violence, and yet still comes off pretty vicious, but even more so, a few uses
of the F - words are dubbed over with «frickin»,» allowing Gabrielle Union to finally use the PG - 13
rating's
allowance of one F - word.