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  • Reporting and paying

    When and how you report and pay withholding amounts to us depends on whether you are a small, medium or large withholder.

    To determine this, we look at how much your total withholding is, or is likely to be, each year.

    If you withhold from payments to a foreign resident, you have specific end-of-year reporting obligations. For more information, visit Paying and reporting withheld amounts.

      Last modified: 13 Dec 2022QC 18617