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To the best of your knowledge and that of XXXXXXXXXX, none of the issues in respect of which rulings are herein requested is currently under consideration by a tax services office or taxation centre in connection with a tax return or notice of objection already filed. ...

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 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 issues involved in the requested rulings is being considered by a district office or a taxation centre in connection with a tax return already filed, or is under objection or appeal. ...

To the best of the knowledge of you and the responsible officers of the Applicants, none of the issues involved in the requested rulings is:- in an earlier return of the Applicants or related persons;- being considered by a tax services office or tax centre in connection with a tax return of the Applicants or related persons;- under objection by the Applicants or related persons;- before the courts; or- the subject of a ruling previously issued by this Directorate to the Applicants or related persons. ...

To the best of your knowledge, and that of the taxpayers involved, none of the issues contained herein: (i) is in an earlier return of any 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 any of the taxpayers or a related person; (iii)is under objection by the any of the taxpayers or a related person; or (iv)is 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, none of the issues involved in this ruling request: (a) are in an earlier return of the taxpayers or a related person; (b) are 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; (c) are under objection by the taxpayers or a related person; (d) are before the courts; or (e) are the subject of a ruling previously issued by this Directorate to the taxpayers or a related person. ...

We understand that, to the best of your knowledge and that of the above-named taxpayers, none of the issues involved in the ruling request is: (i) in an earlier tax return of the above-named taxpayers or a related person; (ii) being considered by a tax services office or a tax centre in connection with a tax return already filed by the above-named taxpayers or a related person; (iii) under objection by the above-named 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 not expired; or (v) the subject of a ruling previously issued by the Directorate to the above-named taxpayers or a related person. ...

You have represented to us that, to the best of your knowledge and that of the above-named taxpayers, none of the issues involved in the ruling request is: (i) in a previously filed tax return of the above-named taxpayers or a related person; (ii) being considered by a tax services office or a tax centre in connection with a tax return previously filed by the above-named taxpayers or a related person; (iii) under objection by the above-named taxpayers or a related person; (iv) the subject of a current or completed court process involving the above-named taxpayers or a related person; or (v) except as noted below, the subject of a Ruling request previously considered by this Directorate. ...

To the best of your knowledge and that of the Taxpayers, none of the issues involved in the ruling request is: i. in a previously filed tax return of any of the Taxpayers or a related person; ii. being considered by a tax services office or a tax centre in connection with a previously filed tax return of any of the Taxpayers or a related person; iii. under objection by any of the Taxpayers or a related person; iv. the subject of a current or completed court process involving the Taxpayers or a related person; or v. the subject of a ruling request previously considered by the Directorate. ...

We understand that to the best of your knowledge and that of the Taxpayers, none of the proposed transactions and/or issues involved in this Ruling are the same as or substantially similar to transactions and/or issues that are: (a) in a previously filed return of the Taxpayers or a related person; (b) 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; (c) under objection by the Taxpayers or a related person; (d) the subject of a current or completed court process involving the Taxpayers or a related person; or (e) the subject of a ruling previously considered by the Income Tax Rulings Directorate in relation to the Taxpayers or a related person. ...