ormat Tools Add-ons Help All changes saved in Drive Normal text - Times New... - 11 - BI VA E 15 E E. EE X 2: 3415 415 16 17 A - Income Tax Regulations B - Person C - Income Tax Technical News D - Value Added Tax E - Tax Expenditure An irregularly published newsletter prepared by the Income Tax Rulings Directorate A set of rules concerning administration and enforcement of the Income Tax Acr. A term used in the Income Tax Act to refer to taxable entities, Foregone tax revenues due to special exemptions, rate reductions, rebates, and credits that reduce the amount of tax that would otherwise be payable. A tax based on the value added to a product at each stage of production or distribution by a particular entity