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Exigible

   Also found in: Dictionary/thesaurus 0.06 sec.

EXIGIBLE. That which may be exacted demandable; requirable.


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[i]n interpreting the term <<for the year>> as it is used in subsections 126(1) and 126(2), as well as in the definitions of <<business income-tax>> and <<non business-income tax>> in subsection 126(7) of the Act, that term relates to the year for which the foreign income or profit tax is exigible (i.
[i]n interpreting the term "for the year" as it is used in subsections 126(1) and 126(2), as well as in the definitions of "business income-tax" and "non business-income tax" in subsection 126(7) of the Act, that term relates to the year for which the foreign income or profit tax is exigible (i.
Specifically, corporation A can issue taxable preferred shares to corporation B, which holds a substantial interest in corporation A, and there would be no tax exigible on dividends paid in respect of these shares because they are excluded shares.
 
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