60.50. At least 30 days prior to conducting an audit, the auditor authorized by the Minister of Revenue shall advise the holder of the apportioned registration of the registration years to be audited, the reference periods concerned, the audit date and the holder’s obligation to make the operational records available for the audit.
O.C. 786-2003, s. 30; O.C. 619-2013, s. 7.