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It would be sufficient in this case to say that there is nothing in the transaction which necessarily implies that the testatrix (intending only a benefit to take effect after here death, and in connection with her will) meant to place this disposition of her property out of her control in her lifetime. ...

Manitoba Property Tax Credits Question 9 In connection with Manitoba property tax credits, there have been instances where clients have paid property taxes but have not received the homeowners assistance. ...

To the best of your knowledge, none of the issues involved in this advance ruling request is being considered by a Tax Services Office or a Taxation Centre in connection with a tax return already filed and none of the issues is under objection. ...

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. ...

The taxpayer issued debentures to raise money for use in making loans and paid finder's, fees in connection with the issuance of the debentures. ...

You advise that, to the best of the knowledge of XXXXXXXXXX, the General Partner and the Partnership, none of the issues described herein is being considered by a Tax Services Office or a Taxation Centre in connection with any tax return already filed or 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. ...

DEPARTMENT'S POSITION As stated in paragraph 6 of IT-99R4, it is the Department's Document Disclosed Pursuant to The Access To Information Act Document Divulgué en vertu de la loi sur l'accès à l'information practice to allow a taxpayer to deduct amounts expended in connection with legal and accounting fees incurred for advice and assistance in making representations after having been informed that the taxpayer's income or tax for a taxation year is to be revised, whether or not a formal notice of objection or appeal is subsequently filed. ...

However, the portion of these expenses that can reasonably have been incurred in connection with the corporation's business may be deductible or capitalized, depending on the case. When determining the value of the benefit for the purposes of subsection 15(1) of the Act, the portion of these expenses that can reasonably have been incurred in connection with the corporation's business must also be disregarded. ...

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 taxation services office or a taxation centre in connection with a tax return already filed, or is under objection or appeal. ...