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(1) A withholding agent shall prepare and serve on a withholdee a withholding certificate, in the prescribed form,

(a) separately for each period referred to in subsections (3) and (4); and

(b) at the time specified in subsections (3) and (4).

(2) A withholding certificate shall specify

(a) the amount of payments made to the withholdee during the period, and

(b) the tax withheld by the withholding agent from the payments under this Division.

(3) Subject to subsection (4), a withholding certificate shall cover a calendar month and shall be served on the withholdee within thirty days after the end of the month.

(4) Where a tax is withheld under section 114, a withholding certificate

(a) shall cover the part of the calendar year during which the employee is employed; and

(b) shall be served on the employee by the 30th of January after the end of the year or, where the employee has ceased employment with the withholding agent during the year, not more than thirty days from the date on which the employment ceased.