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In Rulings document 2000-0025183 (XXXXXXXXXX, 2000), the following activities were not considered to detract from a conclusion that production services activities were the taxpayer's primary business on the basis that they were provided in connection with production services: XXXXXXXXXX. ...

We understand that to the best of your knowledge, and that of the above taxpayer, none of the following issues involved in the ruling request is: (i) in an earlier tax return of the taxpayer 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 taxpayer or a related person, (iii) under objection by the taxpayer or a related person, (iv) before the courts, or (v) the subject of a ruling previously issued by the Directorate to the taxpayer or a related person. ...

A agrees to indemnify Pubco, its directors and its employees (collectively, the "Indemnified Parties") in respect of claims and liabilities arising in connection with Pubco having served as trustee of the A Trust, including claims and liabilities of the A Trust for which any of the Indemnified Parties may be or become liable. 8. ...

When considering as a whole the factors that may connect the business income to a reserve, it is our view that a sufficiently close connection does not exist to locate the income on a reserve. ...

We understand that, to the best of your knowledge and that of the taxpayer, none of the issues involved in the ruling request are: (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 expired; or (v) the subject of a ruling previously considered by the Directorate to the taxpayer or a related person. ...

To the best of your knowledge and that of the above-referenced taxpayer, none of the issues involved in this ruling is: i) dealt with in an earlier return of any of the above-referenced 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 above-referenced taxpayer or a related person, iii) under objection or appeal by the above-referenced 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 expired, or v) the subject of a ruling previously issued by the Income Tax Rulings Directorate. ...

XXXXXXXXXX: Re: Proceeds of a Mortgage Loan from an RRSP used to make a Shareholder Loan We are writing in reply to your correspondence of July 28, 2015 in connection with the use of the proceeds of a mortgage loan from a registered retirement savings plan (RRSP). ...

We understand that, to the best of your knowledge and that of the taxpayer, none of the issues involved in the ruling request is: (i) in an earlier tax return of the taxpayer 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 taxpayer or a related person; (iii) under objection by the taxpayer or a related person; (iv) before the courts or, (v) the subject of a ruling previously issued by the Directorate to the taxpayer or a related person. ...

We understand that, to the best of your knowledge and that of the taxpayer, none of the issues involved in the ruling request is: (i) in an earlier tax return of the taxpayer 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 taxpayer or a related person; (iii) under objection by the taxpayer or a related person; (iv) before the courts; or (v) the subject of a ruling previously issued by the Directorate to the taxpayer or a related person. ...

To the best of your knowledge and that of the taxpayer, none of the issues involved in the ruling request are: 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 expired; or v) the subject of a ruling previously issued by this Directorate to the taxpayer or a related person. ...