44DLimits on amount withheld under this Division

#### 44D Limits on amount withheld under this Division (1) This regulation applies to an amount that is required by this Division to be withheld from a payment if any amounts are already withheld under Subdivision 12‑FB of the Act from the payment. (2) The amount is reduced by the amounts already withheld from the payment. > Note: Example: A payer is required to withhold an amount under section 12‑315 of Schedule 1 to the Act from a payment made to a foreign resident. However, if the foreign resident has an agent who is an intermediary, the intermediary is required to withhold an amount under section 12‑317 of that Schedule from that payment. The amount to be withheld under section 12‑317 of that Schedule is reduced by the amount already withheld under section 12‑315 of that Schedule.