Search - connection

To the best of your knowledge and that of the taxpayers involved, none of the issues involved with this request: (i) is involved in an earlier return of the taxpayers or a related person; (ii) is being considered by a tax services office or a taxation centre in connection with a tax return already filed by the taxpayer or a related person; (iii) is under objection; or (iv) is before the courts or, if a judgement has been issued, the time limit for appeal has not expired. ...

To the best of your knowledge and that of the taxpayers involved, none of the issues involved in this ruling (a) is in an earlier return of the taxpayer(s) or a related person, (b) is being considered by a tax services office or taxation centre in connection with a previously filed tax return of the taxpayer(s) or a related person, (c) is under objection by the taxpayer(s) or a related person, (d) is before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired, and (e) is the subject of a ruling previously issued by Revenue Canada, the Canada Customs and Revenue Agency or CRA. ...

To the best of your knowledge and that of the taxpayers involved, none of the issues contained in this ruling request are: (i) dealt with in an earlier return of the taxpayers or a related person; (ii) being considered by a tax services office or taxation centre in connection with a previously filed tax return of the taxpayer or a related person; (iii) under objection by the taxpayer or a related person; (iv) subject to a ruling previously issued by the Income Tax Rulings Directorate; or (v) before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired. ...

We understand that to the best of your knowledge, and that of the taxpayers involved, none of the matters considered in this ruling request are: (a) in an earlier return of the taxpayers or related persons; (b) being considered by a tax services office or tax centre in connection with a previously filed tax return of the taxpayers or related persons; (c) under objection by the taxpayers or related persons; (d) before the courts; or (e) the subject of a ruling previously issued by this Directorate to the taxpayers or related persons. ...

To the best of your knowledge and that of the Corporation, and the Employees none of the issues involved in this ruling are: (a) in an earlier return of the Corporation or the Employees, or any person related to the Corporation or the Employees; (b) being considered by a tax services office or tax centre in connection with a previously filed tax return of the Corporation or the Employees, or any person related to the Corporation or the Employees; (c) under objection by the Corporation or the Employees, or any person related to the Corporation or the Employees; (d) before the courts; nor (e) the subject of an income tax ruling previously issued by CCRA to the Corporation or the Employees. ...

To the best of your knowledge and that of the taxpayers, none of the issues in this ruling request is: (i) being considered by a tax services office or taxation centre in connection with a previously filed tax return of the taxpayer or a related person; (ii) under objection by the taxpayer or a related person; or (iii) before the courts. ...

To the best of your knowledge, and that of the First Nation, none of the issues involved in the ruling request is: (a) in an earlier return of the First Nation or a related person, (b) being considered by a tax services office or taxation center in connection with a previously filed tax return of the First Nation or a related person, (c) under objection by the First Nation or a related person, (d) before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired, or (e) the subject of a ruling previously considered by the Directorate in respect of the First Nation or a related person. ...

You have advised us that to the best of your knowledge and that of the taxpayers involved none of the issues involved in this ruling request are: (i) in an earlier return of the taxpayer or a related person; (ii) being considered by a tax services office ("TSO") or taxation centre ("TC") in connection with a previously filed tax return of the taxpayers or a related person; (iii) under objection by the taxpayers or a related person; (iv) before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has expired; or (v) the subject of a ruling previously issued by the Income Tax Rulings Directorate. ...

Additional Information To the best of your knowledge and that of the taxpayers involved, none of the issues involved with this ruling letter: (i) is under objection; (ii) is before the courts or, if a judgment has been issued, the time limit for appeal has not expired; or (iii) is being considered by a tax services office or a taxation centre in connection with a tax return already filed by one of the taxpayers or a related person. ...

We understand that, to the best of your knowledge and that of the Taxpayers, none of the issues involved in the ruling request is: (i) in an earlier return of the Taxpayers or a related person, (ii) being considered by a tax services office or taxation centre in connection with a previously filed tax return of the Taxpayers or a related person, (iii) under objection by the Taxpayer or a related person, (iv) before the courts, or (v) the subject of a ruling previously issued by the Directorate to the Taxpayers or a related person. ...