Average monthly withholding amount (AMWA)
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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 you had to send us for your payroll program accounts two calendar years ago. It may be different if you are a new small employer. In such cases, see New remitter.
We divide the total by the number of months in that year (maximum 12) that you had to make payments in.
Example
You made two monthly remittances totaling $120,000 in 2013. Your AMWA for 2015 would be $60,000.
The AMWA is calculated as follows:
$120,000 รท 2 = $60,000
Consequently, you would be considered an accelerated remitter, threshold 1, since your AMWA is under $100,000.
If your remitter type changes based on our calculations, we will inform you in writing, usually in December, of when we have to receive your remittances for the following year.
- Date modified:
- 2016-01-26