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To the best of your knowledge and that of the taxpayers involved, none of the issues involved in this ruling i) is in an earlier return of the taxpayer(s) 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(s) or a related person, iii) is under objection by the taxpayer(s) 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. ...

None of the issues involved in this ruling request is, to the best of your knowledge, being considered by a Tax Services Office or Taxation Centre in connection with any tax return already filed by the employer, the executives or a related person, and none of the issues involved is the subject of any Notice of Objection or is under appeal. ...

Even though the legislation (i.e. paragraph 149(1)(l) of the Act) would appear to be quite clear in that an NPO cannot have, as one of its purposes, the making of profit, jurisprudence with respect to paragraph 149(1)(l) of the Act has taken a somewhat more liberal interpretation and, generally speaking, has considered income earning activities of an NPO acceptable as long as the activities do not indicate that such profit was other than subordinate to achieving their exempt objectives. ...

To the best of your knowledge and the knowledge of the Corporation, none of the issues involved in this request for an advance income tax ruling: (a) is in an earlier return of the Corporation or of a person related to the Corporation; (b) is being considered by a tax services office or taxation centre in connection with a previously filed return of the Corporation or of a person related to the Corporation; (c) is under objection by the Corporation or by a person related to the Corporation; (d) is before the courts; or (e) is the subject of a ruling previously issued by the Income Tax Rulings and Interpretations Directorate. ...

To the best of your knowledge and the knowledge of the Company, none of the issues involved in this ruling request is being considered by a tax services office or taxation centre in connection with an income tax return already filed, and none of the issues is under objection or appeal. ...

We understand that to the best of the knowledge of the responsible officers of XXXXXXXXXX and the shareholders of XXXXXXXXXX none of the issues involved in the requested rulings is being considered by a District Office or Taxation Centre in connection with an income tax return already filed and none of the issues involved is subject to a Notice of Objection under section 165 of the Act or is otherwise under appeal. ...

To the best of your knowledge and that of the Parties involved: (i) none of the issues involved in the requested rulings is being considered by a tax services office or taxation centre in connection with a return already filed, or (ii) none of the issues involved in the requested rulings is the subject under any notice of objection or is under appeal. ...

To the best of your knowledge and the knowledge of XXXXXXXXXX, none of the issues involved in this ruling request is being considered by a tax services office or taxation centre in connection with an income tax return already filed, and none of the issues is under objection or appeal. ...

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

You have advised us that, to the best of the knowledge of XXXXXXXXXX, none of the issues involved in this ruling request has been considered by a Tax Services Office or Taxation Centre in connection with a tax return already filed and none of the issues is under objection or appeal. ...