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Income Tax / Form 130

Fractional income tax payments.

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  1. 1

    Who files form 130

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    Direct assessment and when fractional payment applies.

    Checklist

    • Confirm your regime
    • Check withholdings
  2. 2

    Calculate your profit

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    Income minus deductible expenses for the quarter.

    Checklist

    • Sum income
    • Sum deductible expenses
  3. 3

    File form 130

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