Search - considered

To the best of your knowledge, and that of the taxpayer, none of the issues in this ruling request is: (i) involved 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 (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 above-referenced taxpayer, 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 tax 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 expired; or (v) the subject of a ruling previously issued to the taxpayer or a related person, XXXXXXXXXX, by this Directorate. ...

To the best of your knowledge and that of the taxpayers, none of the issues in this ruling request is: (i) 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; (ii) under objection by any of the taxpayers or a related person; or (iii) before the courts. ...

You have advised us that to the best of your knowledge and that of the taxpayers involved none of the issues involved in this ruling request are: (i) in an earlier return of the taxpayers or related persons; (ii) being considered by a tax services office ("TSO") or taxation centre ("TC") 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) the subject of a ruling previously issued by the Income Tax Rulings Directorate. ...

Nothing in this Supplementary Advance Income Tax Ruling should be construed as implying that we are ruling on, or have considered, or discussed with you any tax consequences relating to the changes to proposed transactions. ...

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 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) subject to a ruling previously issued to the taxpayers or a related person 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 acknowledge the additional information received on XXXXXXXXXX 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 tax return of A Co or a related person; (ii) being considered by a 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 the A Co 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 and Interpretation Directorate of the Canada Revenue Agency ("CRA"). ...

We understand that to the best of your knowledge and that of the taxpayer involved none of the issues involved in the requested ruling is: (i) in an earlier return of a taxpayer identified in this document or of a related person, (ii) being considered by any Tax Services Office or Taxation Centre of the CRA in connection with a tax return already filed, (iii) under objection by a taxpayer identified in this document or by 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; and (v) the subject of a previously issued ruling. ...

To the best of your knowledge, Xco, the general partner of the Partnership, and the other persons described herein, none of the issues contained in this ruling request is: (i) dealt with in an earlier return of Xco, any prospective member of the Partnership or a related person; (ii) being considered by a tax services office or taxation centre in connection with a previously filed tax return of Xco, any prospective member of the Partnership or a related person; (iii) under objection or appeal by Xco, any prospective member of the Partnership 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 expired. ...

To the best of your knowledge and that of the Taxpayers, none of the issues involved in the ruling request is: i. in an earlier return of any of the Taxpayers or a related person; ii. being considered by a tax services office or a tax centre in connection with a tax return already filed by 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, 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 any of the Taxpayers or a related person. ...