In order for a corporation to claim a deduction for a bonus paid to an employee, or a shareholder, it must validly document the bonus. Once it does so it is required to withhold and remit source deductions.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."