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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. ...

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; or (iv) before the courts or, if a judgement has been issued, the time limit for appeal to a higher court has not expired. ...

To the best of your knowledge, none of the issues involved in this ruling are: i) in an earlier return of the Employer, a Member, or any person related to the Employer or a Member; ii) being considered by a tax services office or tax centre in connection with a previously filed tax return of the Employer, a Member, or any person related to the Employer or a Member; iii) under objection by the Employer, a Member, or any person related to the Employer or a Member; iv) before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired; nor v) the subject of a ruling previously issued by the Directorate to the Employer. ...

You have advised us that to the best of your knowledge and that of the taxpayer involved none of the issues involved in this ruling request: (a) is in an earlier return of the taxpayer or a related person; (b) 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; (c) is under objection by the taxpayer or a related person; (d) is before the courts or, if a judgement has been issued, the time limit for appeal to a higher court has not expired; or (e) is the subject of a ruling previously issued by the Directorate. ...

To the best of your knowledge and that of the Company, none of the issues involved in this ruling request are: a) in an earlier return of the Company or a related person, b) being considered by any tax services office or tax centre in connection with a previously filed tax return of the Company or a related person, c) the subject matter of any notice of objection filed pursuant to the Act by the Company or a related person, d) before the courts, nor e) the subject of a ruling previously issued by this Directorate. ...

We understand that, to the best of your knowledge and that of the Corporation, none of the issues involved in the ruling request is: (i) in an earlier return of the Corporation or a related person, (ii) being considered by a tax services office or tax centre in connection with a previously filed tax return of the Corporation or a related person, (iii) under objection by the Corporation or a related person, (iv) before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired; nor (v) the subject of a ruling previously issued by the Directorate. ...

We understand that, to the best of your knowledge and that of the taxpayer referred to above, none of the issues involved in the ruling request is: (i) 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) before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired; or (v) the subject of a ruling previously issued by the Directorate. ...

To the best of your knowledge, and that of the taxpayers involved, 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. ...

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. ...