Which of the following best describes Form T1213?

• A. A Form to apply for GST/HST exemption
• B. A Form to request reduced tax deductions at source
• C. A Form to declare charitable donations
• D. A Form to report income from self-employment

Answer: (B)

Form T1213 is used to request a reduction in tax deductions at source from payroll. If you expect to have substantial deductions or credits during the year that will lower your overall tax payable, you can file this form with the CRA to obtain approval for your employer to withhold less tax from your pay. Once the CRA approves, your employer will adjust the withholding to reflect the reduced amount for the applicable periods, helping avoid a large refund or a balance owing at year end. This form is not for GST/HST exemptions, not for declaring charitable donations (donations are claimed on your income tax return), and not for reporting self-employment income (that is handled separately on other tax forms).