About this Form

A CTR account is a memorandum account used to track conduit relief until it is distributed. Because relief is given on behalf of non-resident shareholders, it is necessary to ensure this relief is passed on to those shareholders.

When to use this form

Complete this form only if the dividend withholding payment holding company has elected to be a conduit tax relief (CTR) company.

What you will need

• Your IRD number
• Conduit tax relief account details

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