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NEA Data Bank 46, Quiet Alphonse Le Gallo 92100 Boulogne-Billancourt FRANCE Email: exfor@oecdnea.org Tel: +33 (0) 1 45 24 10 84Memo CAN/144Date:18 April 2018 To:Distribution From:N. SopperaSubject:Ambiguous
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Memo CP-N144 is a reference used by tax authorities to identify ambiguous cases or issues that require clarification in tax filings.
Individuals or entities that encounter taxation ambiguity in their filings may be required to file Memo CP-N144 to seek clarification or resolve uncertainties.
To fill out Memo CP-N144, you must provide identifying information, describe the ambiguous reference, and submit any supporting documentation. Ensure all sections of the form are completed thoroughly.
The purpose of Memo CP-N144 is to facilitate communication between taxpayers and tax authorities regarding ambiguous tax matters, allowing for resolution and clarification.
Information required on Memo CP-N144 includes taxpayer identification details, a description of the ambiguity, relevant tax periods, and any additional context or documentation that supports the request for clarification.
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