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We understand that, to the best of your knowledge and that of the taxpayers 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 center 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. ...

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 tax 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 Directorate to the Corporation. ...

To the best of your knowledge and that of the taxpayers involved, none of the issues contained herein: (i) is in an earlier tax 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; or (v) is the subject of an advance income tax ruling previously issued by the Income Tax Rulings Directorate. ...

We understand that to the best of your knowledge and that of the taxpayers involved, none of the issues contained in this ruling request: (i) is in an earlier tax return of XXXXXXXXXX or of a person related to XXXXXXXXXX; (ii) is being considered by a tax services office or taxation centre in connection with a previously filed tax return of XXXXXXXXXX or of a person related to XXXXXXXXXX; (iii) is under objection by XXXXXXXXXX or by a person related to XXXXXXXXXX; or (iv) is before the courts or, if a judgment 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 Employer, none of the issues involved in the ruling request (i) is in an earlier return of the Employer or a related person, (ii) is being considered by a tax services office or tax centre in connection with a previously-filed tax return of the Employer or a related person, (iii) is under objection by the Employer 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 to the Employer by the Directorate. ...

To the best of your knowledge and that of the taxpayers involved in this ruling request, none of the issues contained herein is: (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 one or any of the taxpayers or a related person; (iii) under objection by one or any of the taxpayers 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 judgment 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 taxpayers 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 center 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. ...

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. ...

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

To the best of your knowledge, and that of the taxpayers named herein, none of the issues involved in this advance income tax ruling is under objection or appeal or is being considered by any tax services office or taxation centre of the Canada Customs and Revenue Agency in connection with any income tax return already filed. ...