Part 41-0-5   Self Assessment – Professional Services Withholding Tax (PSWT) and Preliminary Tax (PT) This manual is relevant for preliminary tax due under Part 41. Refer to manual 41A-01-03 for details of how withholding taxes, such as PSWT, interact with preliminary tax for periods to which Part 41A relates. 1. Introduction This instruction outlines the treatment of […]

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