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CFC's notice to its partnership

Last updated 4 December 2006

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
minimum 90 days notice

>

CFC
min 60 days

>

Partnership
min 30 days

QC18000