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OTHER INFORMATION To the best of your knowledge, and that of the Company, none of the issues involved in this ruling request are: i) in an earlier return of the Company or a related person, ii) 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 or appeal by the Company 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 this Directorate, except as outlined above. ...

We understand that, to the best of your knowledge and that of the Taxpayer, none of the issues involved in the ruling request (i) is in an earlier return of the Taxpayer 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 Taxpayer or a related person, (iii) is under objection by the 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. ...

You have advised and you confirm to the best of your knowledge that none of the issues involved in this ruling request is being considered by a Tax Services office or a Tax Centre in connection with a tax return already filed and none of the issues is under objection. ...

Taxation of Licence Retirement A fishing licence held in connection with a fishing business is an eligible capital property in respect of the fishing business. ...

We understand that, to the best of your knowledge and that of the directors and officers of Buyco, none of the issues raised in this ruling request is (i) 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) 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 us. ...

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

We understand that to the best of your knowledge and that of the taxpayers involved none of the issues involved in this ruling request are being considered by a Tax Services Office or a Taxation Centre in connection with any tax return already filed, and none of the issues involved in the requested rulings is the subject of any notice of objection or is under appeal. ...

Included under this provision would be benefits such as mortgage interest paid by an employer in connection with an employee's old residence, bridge financing, and mortgage insurance premiums for the new residence. ...

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 other than the rulings described in 3 below. ...

We understand that to the best of the knowledge of each of the taxpayers, none of the issues involved in the rulings requested in this letter is in any return of the taxpayers or related persons; 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 related persons; is under objection by any of the taxpayers or related persons; is before the courts; or is the subject of a ruling previously issued by the Directorate. ...