Canada Revenue Agency
www.cra.gc.ca
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Average monthly withholding amount (AMWA)
We determine the type of remitter you are by adding up all the CPP, EI, and income tax amounts you had to send us for your payroll accounts two calendar years ago. We divide the total by the number of months (maximum 12) that you had to make payments in that year.
Example
Two calendar years ago, you were required to remit two monthly remittances totaling $120,000.
The AMWA is calculated as follows:
$120,000 ÷ 2 = $60,000
Consequently, you would be considered an Accelerated remitter, threshold 2, since your AMWA is higher than $50,000.
If your remitter type changes based on our calculations, we will advise you in writing, usually in December, of when we have to receive your remittances for the following year.
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