• Attribution tracing interests in a CFC

    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

    Your attribution tracing interest in a CFC is equal to your direct attribution interest in the CFC - the deemed 100% rule for tracing control does not apply when tracing your attribution percentage.

    Last modified: 05 Dec 2006QC 18000