Search - connection

To the best of your knowledge, and that of the taxpayer involved, none of the issues contained herein: (i) is in an earlier return of the taxpayer 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 taxpayer or a related person; (iii) is under objection by the taxpayer or a related person; and (iv) is 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 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. ...

You have advised that, subject to the following, to the best of your knowledge, and that of all the taxpayers involved, none of the issues raised in this letter are being considered by any Tax Service Office (“TSO”) and/or Taxation Centre in connection with any tax return already filed by the taxpayers, or any person related to the taxpayers, nor are any of these issues under objection, appeal, or before the courts, or if a judgment has been issued, the time limit for appeal to a higher court has not expired. ...

To the best of your client’s and your knowledge, none of the issues involved in this ruling request: (i) is in an earlier return of Canco 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 Canco or a related person; (iii) is under objection by Canco 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. ...

You advise that to the best of your knowledge and that of the taxpayers referred to above, 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 taxation services office or a 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. 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 best of your knowledge and that of the taxpayer involved, none of the issues involved with this request: a) is involved in an earlier return of the taxpayer or a related person, b) 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 relatedperson, 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, the issues related to this request: (a) have not previously been reported in the Employer's, or any related party's prior income tax returns; (b) are not being considered by a tax services office in connection with any of the Employer's or any related party's prior income tax returns; (c) are not under objection by the Employer or by any related person; (d) are not before the courts or if a judgement has been issued, the time limit for appeal to a higher court has expired and (e) are not the subject of a ruling previously issued by this Directorate. ...

To the best of your knowledge and the knowledge of the Employer, none of the issues involved in this request for an advance income tax ruling: (a) is in an earlier return of the Employer or of a person related to the Employer; (b) is being considered by a tax services office or taxation centre in connection with a previously filed return of the Employer or of a person related to the Employer; (c) is under objection by the Employer or by a person related to the Employer; (d) is before the courts; or (e) is the subject of a ruling previously issued by the Income Tax Rulings and Interpretations Directorate (other than as described in paragraph 5 above) Rulings Given Provided that the preceding statements constitute a complete and accurate disclosure of all of the relevant facts, proposed transactions and purpose of the proposed transactions, and provided that the proposed transactions are completed in the manner described herein, we rule as follows: A. ...

In addition, the cost of utility connections and disconnections, changing addresses on legal documents and replacing drivers' licenses and vehicle permits will now qualify as moving expenses. ...

Generally, an individual's use of land in excess of 1/2 hectare in connection with a particular lifestyle does not, in itself, mean that the excess land is necessary for the use and enjoyment of the housing unit as a residence. ...