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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. ...

We understand that to the best of your knowledge and that of the taxpayers involved none of the issues involved in the requested rulings is being considered by a tax services office or a taxation centre in connection with a tax return already filed, or is under objection or appeal. ...

To the best of your knowledge and that of the taxpayers involved, none of the issues contained herein: (i) is in an earlier tax return of the taxpayers or a related person; (ii) is 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) is under objection by the taxpayers or a related person; (iv) is before the Courts or, if a judgment has been issued, the time limit for appeal to a higher Court has not expired; or (v) is the subject of an advance income tax ruling previously issued by the Income Tax Rulings and Interpretations Directorate of Revenue Canada. ...

To the best of your knowledge, and that of the taxpayers involved, none of the issues contained herein is: (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 taxpayers or a related person; (iii) under objection by the taxpayers or a related person; (iv) subject to a ruling previously issued by the Income Tax Rulings & Interpretations Directorate; or (v) before the courts or, if a judgement has been issued, the time limit for appeal to a higher court has not expired. ...

ADDITIONAL INFORMATION To the best of your knowledge and that of the Company, none of the issues involved in this ruling request are: a) in an earlier return of the Company or a related person, b) being considered by any tax services office or tax centre in connection with a previously filed tax return of the Company or a related person, c) the subject matter of any notice of objection filed pursuant to the Act by the Company 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, and e) the subject of a ruling previously issued by this directorate. ...

We understand that, to the best of your knowledge and that of the Company, none of the issues involved in the ruling request (i) is in an earlier return of the Company or a related person, (ii) is being considered by a tax services office or tax centre in connection with a previously filed tax return of the Company or a related person, (iii) is under objection by the Company or a related person, (iv) is before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired, and (v) is the subject of a ruling previously issued by the Directorate. ...

To the best of your knowledge and that of the taxpayers involved, none of the issues involved in this request: (a) is involved in an earlier return of the taxpayers or a related person, (b) is being considered by a tax services office or taxation centre in connection with a tax return already filed by the taxpayers or a related person, (c) is under objection, or (d) 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 contained herein is: (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 taxpayers or a related person; (iii) under objection by the taxpayers or a related person; (iv) subject to a ruling previously issued by the Income Tax Rulings & Interpretations Directorate; or (v) before the courts or, if a judgement 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 issues involved in the requested rulings is being considered by a tax services office or a taxation centre in connection with a tax return already filed, or is under objection or appeal. ...

To the best of your knowledge and that of the individual taxpayers, none of the issues involved in this ruling request are under objection or appeal nor are they being considered by any tax services office or taxation centre in connection with any tax returns previously filed. ...