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Tax pooling groups provisional tax payments by several taxpayers into the account of a registered intermediary. Provisional tax underpayments by members of the pool can then be offset by amounts in this pooling account.

If a taxpayer underpays provisional tax, we may charge use-of-money interest (UOMI). If a taxpayer pays too much provisional tax, they may receive a UOMI credit. Tax pooling allows taxpayer to pool provisional tax payments, allowing offsetting of underpayments within the same pool, reducing the amount of UOMI charged.

Contact a tax pooling intermediary if you want to be a part of a tax pool.