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We understand that, to the best of your knowledge and that of the Employer, none of the issues involved in this letter are: i. in an earlier information return of the Employer or a related person; ii. being considered by a tax services office or tax centre in connection with a previously filed information return of the Employer or a related person; iii. under objection by the Employer or a related person; iv. except as noted below, before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has expired; nor, v. the subject of a 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 involved in the ruling request: (i) is in an earlier return of the taxpayers 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 taxpayers or a related person; (iii) is under objection by the taxpayers 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 taxpayers by the Directorate, other than the ruling referred to in 5 below. ...

To the best of your knowledge and that of the taxpayers involved, none of the issues contained in this ruling request are: (i) dealt with in an earlier return of the taxpayers or related persons; (ii) being considered by a tax services office or a taxation centre in connection with a previously filed tax return of the taxpayers or related persons; (iii) under objection by the taxpayers or related persons; (iv) before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has expired; or (v) subject to a ruling previously issued by the Income Tax Rulings Directorate to the taxpayers or related persons. ...

We understand that, to the best of your knowledge and that of the taxpayers involved, none of the issues contained in this ruling request herein is: (i) dealt with in an earlier return of Amalco, Opco, Lossco, Newco or a related person; (ii) being considered by a tax services office or a taxation centre in connection with a tax return already filed by Amalco, Opco, Lossco, Newco or a related person; (iii) under objection by Amalco, Opco, Lossco, Newco 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 expired, or (v) the subject of a previous ruling issued by the Income Tax Rulings Directorate to the taxpayers or a related person. ...

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 taxpayers 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 taxpayers or a related person; (iii) is under objection by the taxpayers 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; or (v) is the subject of a ruling previously issued to the taxpayers 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 ruling request: (i) is in an earlier return of the taxpayers 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 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 expired; and (v) is the subject of a ruling previously issued to the taxpayers by the Directorate, other than the ruling referred to in 6 below. ...

We understand that to the best of your knowledge and that of the taxpayers involved, none of the issues involved in this ruling is: (i) involved 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 the taxpayers or a related person, (iii) under objection by the taxpayers 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 expired, or (v) the subject of a 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 involved in the ruling request: (i) is in an earlier return of the taxpayers 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 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 expired; and (v) is the subject of a ruling previously issued to the taxpayers by the Directorate. ...

To the best of your knowledge and that of the taxpayer, none of the issues involved in the rulings contained herein is: (i) dealt with in a return of A Co or a related person; (ii) being considered by any tax services office or taxation centre in connection with a previously filed tax return of A Co or a related person; (iii) under objection by A Co or a related person; (iv) the subject of a ruling previously issued by the Income Tax Rulings Directorate of the CRA to A Co or a related party; nor (v) before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has expired. ...

To the best of the Company's and your knowledge, none of the issues involved in this Ruling are: (a) in an earlier tax return of the Company, a Participant or any person related to the Company or a Participant; (b) being considered by a tax services office or tax centre in connection with a previously filed tax return of the Company, a Participant or any person related to the Company or a Participant; (c) under objection by the Company, a Participant or any person related to the Company or a Participant; (d) before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has expired; or (a) (e) except as noted in the next paragraph, the subject of an advance income tax ruling previously issued by the Directorate to the company, a Participant, or any person related to the Company or a Participant. 18. ...