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To the best of your knowledge and that of the above-referenced taxpayers, none of the issues involved in this ruling request is: (i) in an earlier return of the above-referenced 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 above-referenced taxpayers or a related person; (iii) under objection by the above-referenced taxpayers or a related person; (iv) before the courts; or (v) the subject of a ruling previously issued by the Income Tax Rulings Directorate. ...

To the best of your knowledge and that of XXXXXXXXXX, none of the issues discussed in this letter are being considered by a tax services office or taxation centre in connection with a tax return already filed nor are any of these issues presently under objection. ...

Additional Information 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. ...

(a)To the best of your knowledge and that of the members of the XXXXXXXXXX Group none of the issues involved in your ruling request is being considered by a tax services office or taxation centre in connection with a tax return already filed and none is under objection or appeal. ...

Other Information To the best of the Employers' knowledge, none of the issues involved in the requested rulings is being considered by an office of Revenue Canada in connection with a tax return already filed, and none of such issues is the subject of any notice of objection or is under appeal. ...

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 Taxation Centre in connection with an income tax return previously filed and none of the issues contained herein is under objection or appeal. ...

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 a Tax Services Office or a Taxation Centre 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. ...

ADDITIONAL INFORMATION You advise that to the best of your knowledge, none of the issues involved in the 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 or appeal. ...

To the best of your knowledge and that of XXXXXXXXXX none of the issues involved in the requested ruling is being considered by a tax services office or a taxation centre in connection with a tax return and none of the issues involved in the requested rulings in respect of that particular applicant is under appeal or objection. ...

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. ...