How is the 60-day period extended?

We have a 60-day period after the end of the notification period to continue our verification activity.

The 60-day period is extended if we have requested information from you for the purpose of verifying information contained in the activity statement or other return. The 60-day period is extended by the days (within the 60-day period) it has taken you to provide the information.

The number of days that is added to the 60-day period includes the day we:

  • request the information from you
  • receive the information.

The 60-day period is not extended if we request the information within the 14 or 30 day notification period.

If we request information from a third party, the number of days the third party takes to provide the requested information does not extend the 60-day period.

    Last modified: 29 Jan 2013QC 28291