apportionment of the rate of tax

tax [ rate of taxation | tax rate | Tax levies(ECLAS) | Tax rate(STW) ]

Modifiers The following fourth-character subdivisions classify morphological changes and are for use with categories N00-N07. Subdivisions .0-.8 should not normally be used unless these have been specifically identified (e.g. by renal biopsy or autopsy). The three-character categories relate to clinical syndromes. Code Title .0 Minor glomerular abnormality Minimal change lesion .1 Focal and segmental glomerular lesions Focal and segmental:hyalinosis | sclerosis | Focal glomerulonephritis .2 Diffuse membranous glomerulonephritis .3 Diffuse mesangial proliferative glomerulonephritis .4 Diffuse endocapillary proliferative glomerulonephritis ...[+++] .5 Diffuse mesangiocapillary glomerulonephritis Membranoproliferative glomerulonephritis, types 1 and 3, or NOS .6 Dense deposit disease Membranoproliferative glomerulonephritis, type 2 .7 Diffuse crescentic glomerulonephritis Extracapillary glomerulonephritis .8 Other Proliferative glomerulonephritis NOS .9 Unspecified | Minimal change lesion | Focal and segmental:hyalinosis | sclerosis | Focal glomerulonephritis | Membranoproliferative glomerulonephritis, types 1 and 3, or NOS | Membranoproliferative glomerulonephritis, type 2 | Extracapillary glomerulonephritis | Proliferative glomerulonephritis NOS

after tax | clear of tax | tax deducted

before tax

tax compliance agent | tax payment enforcement officer | council tax officer | tax compliance officer

corporation tax [ corporate income tax | profits tax | Corporate income tax(STW) | Profit taxation(STW) | excess profits tax(UNBIS) ]

Modifiers The following fourth-character subdivisions are for use with categories E10-E14: Code Title .0 With coma Diabetic:coma with or without ketoacidosis | hyperosmolar coma | hypoglycaemic coma | Hyperglycaemic coma NOS .1 With ketoacidosis Diabetic:acidosis | ketoacidosis | without mention of coma | .2+ With renal complications Diabetic nephropathy (N08.3*) Intracapillary glomerulonephrosis (N08.3*) Kimmelstiel-Wilson syndrome (N08.3*) .3+ With ophthalmic complications Diabetic:cataract (H28.0*) | retinopathy (H36.0*) | .4+ With neurological complications Diabetic:amyotrophy (G73.0*) | autonomic neuropathy (G99.0*) | mononeuropathy ...[+++] (G59.0*) | polyneuropathy (G63.2*) autonomic (G99.0*) | .5 With peripheral circulatory complications Diabetic:gangrene | peripheral angiopathy+ (I79.2*) | ulcer | .6 With other specified complications Diabetic arthropathy+ (M14.2*) Neuropathic diabetic arthropathy+ (M14.6*) .7 With multiple complications .8 With unspecified complications .9 Without complications | Diabetic:coma with or without ketoacidosis | hyperosmolar coma | hypoglycaemic coma | Hyperglycaemic coma NOS | Diabetic:acidosis | ketoacidosis | without mention of coma | Diabetic nephropathy (N08.3*) Intracapillary glomerulonephrosis (N08.3*) Kimmelstiel-Wilson syndrome (N08.3*) | Diabetic:cataract (H28.0*) | retinopathy (H36.0*) | Diabetic:amyotrophy (G73.0*) | autonomic neuropathy (G99.0*) | mononeuropathy (G59.0*) | polyneuropathy (G63.2*) autonomic (G99.0*) | Diabetic:gangrene | peripheral angiopathy+ (I79.2*) | ulcer | Diabetic arthropathy+ (M14.2*) Neuropathic diabetic arthropathy+ (M14.6*)

Definition: This block contains a wide variety of disorders that differ in severity and clinical form but that are all attributable to the use of one or more psychoactive substances, which may or may not have been medically prescribed. The third character of the code identifies the substance involved, and the fourth character specifies the clinical state. The codes should be used, as required, for each substance specified, but it should be noted that not all fourth character codes are applicable to all substances. Identification of the psychoactive substance should be based on as many sources of information as possible. These include self-report data, analysis of blood and other body fluids, characteristic physical and psychological symptom ...[+++]s, clinical signs and behaviour, and other evidence such as a drug being in the patient's possession or reports from informed third parties. Many drug users take more than one type of psychoactive substance. The main diagnosis should be classified, whenever possible, according to the substance or class of substances that has caused or contributed most to the presenting clinical syndrome. Other diagnoses should be coded when other psychoactive substances have been taken in intoxicating amounts (common fourth character .0) or to the extent of causing harm (common fourth character .1), dependence (common fourth character .2) or other disorders (common fourth character .3-.9). Only in cases in which patterns of psychoactive substance-taking are chaotic and indiscriminate, or in which the contributions of different psychoactive substances are inextricably mixed, should the diagnosis of disorders resulting from multiple drug use (F19.-) be used. | Modifiers The following fourth-character subdivisions are for use with categories F10-F19: Code Title .0 Acute intoxication A condition that follows the administration of a psychoactive substance resulting in disturbances in level of consciousness, cognition, perception, affect or behaviour, o ...

7. For the purposes of this Article, any reference to “income tax paid or accrued” to a Contracting State shall include Canadian tax and United States tax, as the case may be, and taxes of general application which are paid or accrued to a political subdivision or local authority of that State, which are not imposed by that political subdivision or local authority in a manner inconsistent with the provisions of the Convention and which are substantially similar to the taxes of that State referred to in paragraphs 2 and 3(a) of Article II (Taxes Covered).

For the purposes of this Article, any reference to “income tax paid or accrued” to a Contracting State shall include Canadian tax and United States tax, as the case may be, and taxes of general application which are paid or accrued to a political subdivision or local authority of that State, which are not imposed by that political subdivision or local authority in a manner inconsistent with the provisions of the Convention and which are substantially similar to the Canadian tax or United States tax, as the case may be”.

1. With reference to subparagraph (a) of paragraph 1 of Article 2 of the Convention, it is understood that Korea has agreed to include the “inhabitant tax” and the “special tax for rural development” based on Korea’s understanding that the political subdivisions of Canada do not impose withholding tax on income arising in their respective subdivisions and paid to non-residents of Canada and that the political subdivisions recognize and take into account the provisions of Canada’s income tax agreements or conventions.

1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of registration, place of incorporation, place of management or any other criterion of a similar nature and also includes that State and any political or administrative-territorial subdivision or local authority thereof or any agency or instrumentality of any such State, subdivision or authority.