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We also acknowledge the information provided in subsequent telephone conversations in connection with your request (XXXXXXXXXX). We understand that, to the best of your knowledge and that of the taxpayer involved, none of the issues involved in the ruling request: (i) is in an earlier return of the taxpayer 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 taxpayer or a related person (iii) is under objection by the taxpayer or a related person (iv) is before the courts or, if a judgment 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; Unless otherwise stated, all references to a statute are to the Income Tax Act R.S.C. 1985 (5th Supp.), c.1, as amended, (the "Act") and all terms and conditions used herein that are defined in the Act have the meaning given in such definition unless otherwise indicated. ...

We understand that to the best of your knowledge and that of the taxpayers, none of the issues involved in this ruling request: (a) are in an earlier return of the taxpayers or a related person; (b) are being considered by a tax service office or taxation centre in connection with a previously filed tax return of the taxpayers or a related person; (c) are under objection by the taxpayers or a related person; (d) are before the courts; nor (e) are the subject of a ruling previously issued by this Directorate to the taxpayers or a related person. ... These homes are all in respect of an eligible relocation as defined in subsection 248(1) of the Act in connection with which the employees began employment at XXXXXXXXXX prior to October 1998. ...

We also acknowledge the information provided in subsequent correspondence and during various telephone conversations in connection with your request (XXXXXXXXXX). We understand that to the best of your knowledge and that of the taxpayers involved: i) none of the issues involved in the requested ruling is being considered by any District Tax Services Office or Taxation Centre of the Department in connection with a tax return already filed, and ii) none of the issues involved in the requested ruling is the subject of any notice of objection or is under appeal. ...

Such Management Fee will be reduced by XXXXXXXXXX% of (i) any transaction, directors', consulting and closing fees paid to the General Partner by an Investee in connection with the Partnership's investment in such company; and (ii) any break-up fees paid to the General Partner in connection with the Partnership's unconsummated transactions. ...

In connection with the implementation of the Guidelines, the Corporation wants to allow Employees who are subject to the Guidelines to be able to make further elections with respect to Fiscal Year XXXXXXXXXX in order to help the Employees meet the requirements under the Guidelines. ... To the best of your knowledge and that of the Corporation, none of the issues related to this request: (a) have previously been reported in the Corporation's or any related party's prior income tax returns; (b) are being considered by a tax services office or tax centre in connection with the Corporation's or a related party's prior income tax return; (c) are under objection by the Corporation or a related person; (d) are before the courts; and (e) are, except to the extent noted above, the subject of a ruling previously issued by this directorate to the Corporation. ...

We acknowledge receipt of your correspondence dated XXXXXXXXXX and our telephone conversations in connection herewith. To the best of your knowledge, and that of the taxpayer involved, none of the issues contained herein is: (i) dealt with in an earlier return of the taxpayer 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 taxpayer or a related person; (iv) subject to a ruling previously issued by the Income Tax Rulings Directorate; or (v) before the courts or, if a judgement has been issued, the time limit for appeal to a higher court has not expired. ...

We understand that to the best of your knowledge and that of the taxpayer, none of the issues involved in this ruling request: (a) are in an earlier return of the taxpayer or a related person; (b) are 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) are under objection by the taxpayer or a related person: (d) are before the courts; and (e) are the subject of a ruling previously issued by this Directorate to the taxpayer or a related person, except as noted below. ... The annual bonus is in addition to the participant's regular compensation for a year; (b) a separate trust has been established in connection with each of the DSBPs. ...

We enclose herewith a copy of Form T106 including the Instructions in connection therewith that are printed on the reverse side of the Form which may be of assistance to you should you have any further questions in connection with this matter. ...

Expenses incurred by the employee with respect to his place of residence subsequent to the relocation 1.        Connection ... Long distance telephone charges in connection with the disposition of the former residence or the acquisition of the new residence. 5.         ...

An invoice for our fees in connection with this file will be forwarded to you under separate cover. ...