Canada Revenue Agency
www.cra.gc.ca
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Associated corporations
If a corporation is associated with one or more corporations in the current year, and the total Average Monthly Withholding Amount (AMWA) of all the associated corporations was $15,000 or more, two calendar years ago, we consider all the associated corporations to be accelerated remitters. Associated corporations are defined in the Income Tax Act.
Note
Make sure you include the intended amounts on the correct remittance form that corresponds with the corporation.
If you did not receive or you lost the remittance form, send a letter to your tax centre that includes your payroll deductions account numbers and a breakdown of the amounts intended for each account. This will enable us to credit the proper amounts to the correct corporation.
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