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

We understand that none of the issues involved in the ruling request, to the best of your knowledge and that of the taxpayers involved: i) is in an earlier return of the taxpayers or a related person, ii) is being considered by an office of Revenue Canada in connection with a previously filed tax return of the taxpayers or a related person, iii) is under objection by the taxpayers or a related person, iv) is before the courts or, if a judgement has been issued, the time limit for appeal to a higher court has not expired, and v) is 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 parties to this ruling, none of the issues contained in this advance income tax ruling is being considered by a Tax Services Office and/or a Taxation Centre in connection with an income tax return previously filed and none of the issues contained herein is under objection or appeal. ...

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. ...

To the best of your knowledge and that of the taxpayers involved: a)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, and b)none of the issues involved in the requested rulings is the subject of any notice of objection or is under appeal. ...

To the best of your knowledge and that of the taxpayers involved: a)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, and b)none of the issues involved in the requested rulings is the subject of any notice of objection or is under appeal. ...

To the best of your knowledge, and that of the taxpayers involved, none of the issues contained herein: (i)is in an earlier return of the taxpayers 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 taxpayers or a related person; (iii)is under objection by the taxpayers or a related person; (iv)is before the courts or, if a judgement has been issued, the time limit for appeal to a higher court has not expired; and (v)is the subject of a ruling previously issued by the Directorate. ...

You advise that to the best of your knowledge and that of the taxpayers noted above, none of the issues involved in the ruling request has been considered by a taxation services office or a taxation centre in connection with a tax return already filed, and none of the issues involved in the ruling request is the subject of any notice of objection or is under appeal. ...