Search - connection

We understand that, to the best of your knowledge and that of the Taxpayers involved, none of the proposed transactions or issues involved in this Ruling request are the same or substantially similar to transactions or issues that are: (i) in a previously filed tax return of the Taxpayers or a related person and: a. being considered by the CRA in connection with such return; b. under objection by the Taxpayers or a related person; or the subject of a current or completed court process involving the Taxpayers or a related person; or (ii) the subject of a Ruling request previously considered by the Income Tax Rulings Directorate. ...

To the best of your knowledge and that of the Taxpayers, none of the issues involved in the ruling request is: i. in a previously filed tax return of any of the Taxpayers or a related person; ii. being considered by a tax services office or a tax 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. the subject of a current or completed court process involving the Taxpayers or a related person; or v. the subject of a ruling request previously considered by the Directorate. ...

To the best of your knowledge and that of the taxpayers involved, none of the proposed transactions or issues involved in this Ruling request are the same as or substantially similar to transactions or issues that are: i. in a previously filed tax return of the taxpayers or a related person and: A. being considered by the CRA in connection with such return; B. under objection by the taxpayers or a related person; or C. the subject of a current or completed court process involving the taxpayers or a related person; or ii. the subject of a Ruling request previously considered by the Income Tax Rulings Directorate. ...

We understand that to the best of your knowledge and that of the Taxpayers, none of the proposed transactions or issues involved in this Ruling are the same as or substantially similar to transactions or issues that are: (a) in a previously filed return of the Taxpayers 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 Taxpayers or a related person; (c) under objection by the Taxpayers or a related person; (d) the subject of a current or completed court process involving the Taxpayers or a related person; or (e) the subject of a ruling previously considered by the Income Tax Rulings Directorate in relation to the Taxpayers or a related person. ...

To the best of your knowledge and that of the taxpayers involved, none of the proposed transactions or issues involved in this Ruling request are the same as or substantially similar to transactions or issues that are: i. in a previously filed tax return of the taxpayers or a related person and: A. being considered by the CRA in connection with such return; B. under objection by the taxpayers or a related person; or C. the subject of a current or completed court process involving the taxpayers or a related person; or ii. the subject of a Ruling request previously considered by the Income Tax Rulings Directorate. ...

To the best of your knowledge and that of the taxpayers involved, none of the proposed transactions or issues involved in this Ruling request are the same as or substantially similar to transactions or issues that are: i. in a previously filed tax return of the taxpayers or a related person and: A. being considered by the CRA in connection with such return; B. under objection by the taxpayers or a related person; or C. the subject of a current or completed court process involving the taxpayers or a related person; or ii. the subject of a Ruling request previously considered by the Income Tax Rulings Directorate. ...

To the best of your knowledge and that of the taxpayers named above, none of the issues involved in this advance income tax ruling is: in an earlier return of the taxpayers or any related person; being considered by a tax services office or taxation centre in connection with a previously filed tax return of the taxpayers or any related person; under objection by the taxpayers or any related person; before the courts; or the subject of a ruling previously considered by the Income Tax Rulings Directorate in respect of the taxpayers or any related person. ...

To the best of your knowledge and that of the taxpayers named above, none of the issues involved in this advance income tax ruling is: in an earlier return of the taxpayers or any related person; being considered by a tax services office or taxation centre in connection with a previously filed tax return of the taxpayers or any related person;under objection by the taxpayers or any related person; before the courts; or the subject of a ruling previously considered by the Income Tax Rulings Directorate in respect of the taxpayers or any related person. ...

To the best of your knowledge and that of the taxpayers named above, none of the issues involved in this advance income tax ruling is: in an earlier return of the taxpayers or any related person; being considered by a tax services office or taxation centre in connection with a previously filed tax return of the taxpayers or any related person; under objection by the taxpayers or any related person; before the courts; or the subject of a ruling previously considered by the Income Tax Rulings Directorate in respect of the taxpayers or any related person. ...

To the best of your knowledge and that of the taxpayers named above, none of the issues involved in this advance income tax ruling is: in an earlier return of the taxpayers or any related person; being considered by a tax services office or taxation centre in connection with a previously filed tax return of the taxpayers or any related person; under objection by the taxpayers or any related person; before the courts; or the subject of a ruling previously considered by the Income Tax Rulings Directorate in respect of the taxpayers or any related person. ...