Show download pdf controls
  • Who has to prove they have passed the test?



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    A person who is an attributable taxpayer for a CFC and who claims that the CFC has passed the active income test may be asked to prove that the CFC has passed the test.

    Last modified: 05 Dec 2006QC 17522