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You have advised us that to the best of your knowledge and that of the taxpayer, none of the issues involved in this ruling request are: (i) in an earlier return of the taxpayer or persons related to the taxpayer; (ii) being considered by a tax services office or taxation centre in connection with a previously filed tax return of the taxpayer or persons related to the taxpayer; (iii) under objection by the taxpayer or persons related to the taxpayer; (iv) before the courts; or (v) the subject of a ruling previously issued by the Income Tax Rulings Directorate. ...

To the best of your knowledge and that of Canco, none of the issues involved in this request for an advance income tax ruling are: (i) dealt with in an earlier return of Canco or a person related to Canco; (ii) being considered by any tax services office or taxation centre in connection with a tax return previously filed by Canco or a person related to Canco; (iii) under objection by Canco or by a person related to Canco; (iv) before the courts; or (v) the subject of a ruling previously considered by the Directorate. ...

To the best of your knowledge and that of Parent, none of the proposed transactions involved in this ruling letter: (i) is in an earlier return of Parent or any persons related to Parent, (ii) is being considered by a tax services office or taxation centre in connection with a previously filed tax return of Parent or any persons related to Parent, (iii) is under objection by Parent or any persons related to Parent, (iv) is before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired, or (v) is the subject of any advance income tax rulings previously issued to Parent, Canco or any persons related to Parent or Canco. ...

If you require any additional information concerning the waiver procedures in connection with RRSPs or RRIFs, please contact the Pensions and Partnership Projects Section at the address listed above. ...

Subparagraph 6(1)(b)(vii) states as follows: "(vii) reasonable allowances for travel expenses (other than allowances for the use of a motor vehicle) received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling away from (A) the municipality where the employer's establishment at which the employee ordinarily worked or to which the employee ordinarily reported was located, and (B) the metropolitan area, if there is one, where that establishment was located, in the performance of the duties of the employee's office or employment," The Act does not define reasonableness for purposes of this income exclusion. ...

We understand that, to the best of your knowledge, and that of the taxpayer, none of the issues described herein is: a) in an earlier tax return of the taxpayer 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 taxpayer or a related person; c) under objection by the taxpayer 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 expired; nor e) the subject of a ruling previously issued. ...

However, some portion of this compost material is applied directly by Aco onto its fields in connection with its own sod growing activities. ...

To the best to your knowledge and that of Canco, none of the issues involved in this request for an advance income tax ruling is: dealt with in an earlier return of Canco or a person related to Canco; being considered or under assessment by a tax services office or taxation centre in connection with a previously filed tax return of Canco or a person related to Canco; under objection by Canco or by a person related to Canco; or before the courts, and no judgement has been issued which may be under appeal; or the subject of a ruling previously issued by the Income Tax Rulings Directorate. ...

Generally, a taxpayer's use of land in excess of one-half hectare in connection with a particular lifestyle does not, in and of itself, mean that such excess land is "necessary" for the use and enjoyment of the housing unit as a residence. ...

Obligations assumed in connection with and for the purpose only of betterment of property owned by a man do not necessarily constitute him a person who carries on business. ...