OSFCOhio School Facilities Commission
OSFCOffice of the State Fire Commissioner (Pennsylvania)
OSFCOrissa State Financial Corporation (India; est. 1956)
OSFCOldham Sixth Form College (UK)
OSFCOld Sarum Flying Club (UK)
OSFCOutcast Super Fat Cat (flotation device)
References in periodicals archive ?
After OSFC, the Supreme Court of Canada next considered the GAAR in Canada Trustco Mortgage Co v Canada, (40) which dealt with a company's scheme to obtain capital cost allowance against its leasing income.
Reflecting on OSFC, Duff remarks that Rothstein JA's judgment stands to limit the GAAR's effectiveness insofar as it requires the CRA to establish that the avoidance transaction abused a "clear and unambiguous" policy.
It is worth recalling that in OSFC, Rothstein JA held that the provisions of the Act, read as a whole, bear a general policy against loss transfers between corporate taxpayers.
222) As Rothstein JA explained in OSFC, applying the GAAR to a taxpayer's transaction essentially uses tax policy to override the express language used in the Act: "In answer to the argument that such an approach will make the GAAR difficult to apply, I would say that where the policy is clear, it will not be difficult to apply.
Since its establishment, the OSFC has served as a means to achieve equity and adequacy in school funding (Ohio School Facilities Commission 2008, 2009, 2010, 2011a,b).
As these and other developments suggest, the story of Warren's three decades of school consolidation, which opened with an emphasis on desegregation and gradually focused on fiscal considerations (new schools constructed with OSFC funding), has been informed by missteps and questionable motives.
There is a suggestion that financial institutions including OSFC can make use of the study while deciding about the organizational structure and for formulating improved operation of sanction and disbursement of their loans and their recovery.
Will CCRA explain how the court's broad comments in the OSFC decision affect CCRA's application and interpretation of the definition of "series of transactions or events" in subsection 248(10)?
Selected consultants will also be required to participate in 21st Century Education Workshops and the OSFC 21C Studio, an online learning community.
The existing Segment 6 Project Agreement between the District and OSFC will be amended to include this project.