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We understand that, to the best of your knowledge and that of the taxpayers on whose behalf this ruling is requested (see the attached Schedule), none of the issues involved in this advance income tax ruling are: (i) contained in earlier returns of the taxpayers or a related person; (ii) being considered by a tax services office or taxation centre in connection with a tax return previously filed by the taxpayers or a related person; (iii) under objection by the taxpayers 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, and (v) the subject of a ruling previously issued by the Directorate to the taxpayers or a related person. ...

To the best of your knowledge, and that of the First Nation, none of the issues involved in the ruling request is: (a) in an earlier return of the First Nation or a related person, (b) being considered by a tax services office or taxation center in connection with a previously filed tax return of the First Nation or a related person, (c) under objection by the First Nation 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 considered by the Directorate. ...

To the best of your knowledge and that of the taxpayers on whose behalf this ruling is requested, none of the issues involved in this ruling request is: (i) in an earlier return of the taxpayers 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 taxpayers or a related person, (iii) under objection by any one of the taxpayers or a related person, (iv) before the courts and no judgment has been issued in respect thereof, or (v) the subject of a ruling previously considered by the Directorate in respect of the taxpayers or a related person. ...

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;? ...

To the best of your knowledge and that of the Corporation, none of the issues involved in this ruling are: i) in an earlier return of the Corporation, a Participant, or any person related to the Corporation or a Participant; ii) being considered by a tax services office or tax centre in connection with a previously filed tax return of the Corporation, a Participant, or any person related to the Corporation or a Participant; iii) under objection by the Corporation, a Participant, or any person related to the Corporation or a Participant; iv) before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired; nor v) the subject of an income tax ruling previously issued by CCRA to the Corporation. ...

You have been advised that, to the best of the knowledge of the above-mentioned taxpayers, none of the issues involved in this ruling is: (i) being considered by a tax services office or a taxation centre in connection with a tax return already filed; (ii) under objection; (iii) before the courts; or (iv) the subject of a previously issued ruling. ...

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

Additional Information To the best of your knowledge and that of the taxpayers involved, none of the issues involved with this ruling letter: (i) is under objection; (ii) is before the courts or, if a judgment has been issued, the time limit for appeal has not expired; (iii) is involved in an earlier return of one of the taxpayers or a related person; or (iv) is being considered by a tax services office or a taxation centre in connection with a tax return already filed by one of the taxpayers or a related person. ...

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. ...

We understand that to the best of your knowledge and that of the taxpayers involved none of the issues involved in the requested rulings is being considered by a tax services office or a taxation centre in connection with a tax return already filed, or is under objection or appeal. ...