• CFC's notice to its partnership

    Attention

    Warning:

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

    End of attention

    If the CFC is a partner, the CFC may ask the partnership for information it needs to answer the taxpayer's notice. The CFC's notice must allow the partnership at least 30 days to comply.

    Minimum time for notice to produce documents

    Tax Office   Taxpayer

      CFC

     Partnership

    minimum 90 days notice

    min 60 days

    min 30 days

    Last modified: 05 Dec 2006QC 17522