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Prosecution;
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Tax penalty;
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Tax recovery action;
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The correctness of a tax return;
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To determine or establish a question
of facts --- for example to rule on whether a trade is carried on or
whether a sale of asset is taxable;
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The ruling requires the Revenue to
make assumption on a future event;
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Any matter being processed under the
objection procedures;
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Any matter in a tax return which has
been already filed with the Revenue;
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Any matter concerning the
interpretation of a generally accepted accounting principle or a
commercial practice;
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Any matter involving the
interpretation of a foreign law;
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The Revenue opines that the matter is
not seriously contemplated by the taxpayer;
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The Revenue opines that the matter is
frivolous or vexatious;
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The Revenue opines that the taxpayer
has not provided all the relevant information;
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The Revenue opines that the matter
requires excessive resources; or
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Any matter being a
subject of the Revenue's tax audit or tax investigation.
