Interpretation In this decision, unless otherwise defined herein, terms defined in National Instrument 14-101 Defmilions or MI 11-102 have the same meaning.
AI summary This section outlines the interpretation of terms used in the decision, referencing National Instrument 14-101 Defmilions and MI 11-102 for definitions.
Interpretation and construction of Act and powers of Board - 116 (1) This Act shall be interpreted and construed liberally in order to accomplish the purposes thereof, and where any specific power or authority is given the Board by the pro...
AI summary The Act mandates that it be interpreted and construed liberally to achieve its purposes. It grants the Board additional implied and incidental powers necessary to carry out its specified powers. Substantial compliance with the Act is sufficient for the Board's rules, orders, acts, and regulations to be valid.
tates of America. (USD) 20 2026-2027 GRA U-17 Attachment 1 Page 21 of 53 Interpretation (2) This Part relates to the implementation of the Crypto-Asset Reporting Framework set out in the International Standards for Automatic Exchange of In...
AI summary This text outlines the interpretation and application of the Crypto-Asset Reporting Framework, aligning with OECD standards. It defines key terms such as 'investment entity' and 'branch' for reporting purposes and specifies the conditions under which sections 298 and 299 apply to reporting crypto-asset service providers.
bénéfices imposé par le gouvernement d’un pays étran- ger. (relevant foreign income or profits) Interpretation Interprétation (2) This section, section 12.7 and subsection 113(5), as (2) Le présent article, l’article 12.7 et le paragraphe...
AI summary This text discusses the interpretation of legal provisions related to the implementation of the OECD's 2015 Final Report on Neutralizing the Effects of Hybrid Mismatch Arrangements. It emphasizes consistent interpretation with the report and its amendments.
rship or trust” and paragraph des montants visés aux sous-alinéas d)(i) à (iv), (c) of that definition were read without refer- ence to the words “in Canada”, (iii) des capitaux propres qui seraient émis seule- ment à la suite d’un événeme...
AI summary The text discusses legal definitions and interpretations related to Canadian real, immovable, or resource properties, timber resource properties, and Canadian resource properties, emphasizing their location in Canada. It also outlines conditions for equity capital and voting rights in partnerships and trusts.
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