As the second provisional tax deadline looms for individuals, trusts and companies with February year-ends, now is an opportune time to make sure that you have a good strategy to manage the process. Mistakes made in provisional tax calculations can be extremely costly due to the penalties that are charged, and the time consumed in resolving problems. This webinar explains the ins and outs of provisional tax for individuals, companies and trusts, the penalties that can be charged, how to calculate your provisional tax payment, how the penalties are calculated and how to apply for penalties to be waived. Recent amendments to the provisional tax rules will also be explained.