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To the best of your knowledge, none of the issues involved in this ruling are: (a) in an earlier return of the Corporation, the Employee, or any person related to the Corporation or the Employee; (b) being considered by a tax services office or tax centre in connection with a previously filed tax return of the Corporation, the Employee, or any person related to the Corporation or the Employee; (c) under objection by the Corporation, the Employee, or any person related to the Corporation or the Employee; (d) before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired; nor (e) the subject of a ruling previously issued by the Directorate to the Corporation, the Employee, or any person related to the Corporation or the Employee. ...

To the best of your knowledge, and that of the taxpayer involved, none of the issues contained herein are: (i) dealt with in an earlier return of the taxpayer 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. ...

Other Information To the best of your knowledge and the knowledge of the taxpayers involved, none of the issues in this request for an advance income tax ruling is: 1. in an earlier return of any of the taxpayers or of a person related to any of the taxpayers; 2. being considered by a tax services office or tax centre in connection with a previously-filed return of any of the taxpayers or of a person related to any of the taxpayers; 3. under objection by any of the taxpayers or by a person related to any of the taxpayers; 4. before the courts; or 5. the subject of a ruling previously issued by the Income Tax Rulings Directorate to any of the taxpayers. ...

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

You advise that to the best of your knowledge and that of the Partners, none of the issues contained herein is a) in an earlier return of the Partners 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 Partners or a related person; c) under objection by the Partners 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 issued by the Canada Customs and Revenue Agency. ...

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

In the same taxation year, Canco granted stock options to the taxpayer in connection with his employment exercised in Canada.? ...

To the best of your knowledge, and that of the taxpayers named herein, none of the issues involved in this advance income tax ruling request is under objection or appeal or is being considered by any tax services office or taxation centre of the Canada Customs and Revenue Agency in connection with any income tax return already filed. ...

(Our emphasis added) Since the cancellation of IT-114, the CCRA has not issued any bulletins on the taxation of discounts, premiums and bonuses in connection with obligations. ...