tax point

(redirected from tax points)

tax point

the time at which a supply of goods or services is treated as taking place and at which VALUE ADDED TAX becomes chargeable.

References in periodicals archive ?

This will be applicable on all toll tax points from Sunday ( November 1) morning as earlier ordered by the apex court.

COURTNOTTO MODIFYTOXIC TRUCK LEVY ORDER

At that time, provincial income taxes--with the exception of Quebec--were computed as percentages of federal income taxes, which gave rise to the terminology of "tax points"--each percentage point being one tax point.

Adaptability, accountability and sustainability: intergovernmental fiscal arrangements in Canada

This item presents an overview of some of the tax points that should be kept in mind when choosing an entity.

The importance of being flexible: choice-of-entity considerations

24 tax points between Juba and Warrap have led to high food prices.

Restoration of dignified livelihoods of the vulnerable house holds in Tonj north county of Warrap state of South Sudan

The new block funding replaced the previous 50/50 cost-sharing arrangement with a combination of cash and tax points transfers that were frozen at 1995 levels for the next five years, significantly eroding service level provisioning due to inflation and population growth.

Neoliberalism & the city

Tax points out that the language of the AMT regulations, referring to deductions as "loopholes," inherently stigmatizes the taxpayer as being a would-be cheat and "punishes the taxpayer for making a living" (The SET Tax, 2006).

Income tax reform and the flat tax

ATHE main income tax points are that you have a basic personal allowance of pounds 6,475 for this tax year and the threshold for starting to pay 40% is pounds 37,400 taxable income.

Q&A YOUR money queries are answered by Peter Rutherford, senior director of Rutherford Wilkinson Ltd, chartered financial planners

Many commentators believe Labour's abandoned manifesto pledge on the top rate of income tax points the way to its intentions.

Even the optimistic projections are dire

Robson says cuts to federal spending in provincial jurisdictions might be counterbalanced by the transfer of tax points from Ottawa to the provinces.

Harper's almost hidden agenda: could the nefarious Conservative plan be the recovery of the 1867 Canadian Constitution?

This review is timely given that the new federal Conservative government has committed to "fix, in collaboration with the provinces, the problem of the fiscal imbalance by increasing the amounts allocated to provincial transfers, by reducing taxes, or by transferring tax points to the provinces.

Weather-vane federalism: reconsidering federal social policy leadership

This would require the province to withdraw from certain funding arrangement and give up tax points to the North.

Are we Third World or world-class?

In 1977, when the Established Program Financing (EPF) was introduced, one-half of the federal share of funding was paid to the provinces in cash grants and the rest by way of an abatement of specialized tax points in favour of the provinces.