4.1.4Formatting Requirements The format and presentation of MCs must meet specific requirements. These guidelines can be found in Annex C of this Guide. The font style, font size and page margins cannot be changed to accommodate additional information. Improperly-formatted MCs will not be accepted by the PCO Cabinet Papers System Unit and will be returned to the submitting department or agency for editing. Drafters are required to provide references to the material from which evidence and factual information provided in the MC is drawn. Footnotes and endnotes are not permitted. Instead, drafters should note the author, title and year of the document in parentheses following the relevant text. Drafters should assist other departments and agencies in obtaining copies of these documents upon request. While the headings in the MC template may not be altered or removed, drafters are encouraged to add subheadings if they improve the presentation and information flow of the document.