Tax reference

Source Withholding

Payroll deductions, tax withheld at source, pension withholding, and tax-instalment anchors for tax calculators.

CRA source-linkedAnnual review

Current snapshot

Withholding anchors

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Pension withholdingLoading
InstalmentsLoading
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Context

What this reference means

Amounts withheld at source and instalments are payments already made toward tax. They are distinct from final tax payable, which is reconciled on the annual tax return.

Reference table

Source withholding references

ItemRule or baseValueContext
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Notes and assumptions

Source withholding notes load from the shared OpenBook Planning taxation-rules data file.

Official sources

  • Source links load from the centralized data file.