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OB 4: ICA payment of tax or transfer to account
or “Imputation credits for tax payments or transfers to a company's account”
You could also call this:

“ICA companies get credits for depositing money into tax pooling accounts”

When you’re an ICA company, you get an imputation credit when you give money to an intermediary who then puts it into a tax pooling account for you. This credit is listed in a table called “imputation credits” under the third row, which is about deposits in tax pooling accounts. The day the money goes into the account is when you get the credit.

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Next up: OB 6: ICA transfer from tax pooling account

or “Credit for company when funds transferred from tax pooling account”
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Part O Memorandum accounts
Imputation credit accounts (ICA)

OB 5ICA deposit in tax pooling account

  1. An ICA company has an imputation credit for an amount provided by it and paid by an intermediary into a tax pooling account.

  2. The imputation credit in subsection (1) is referred to in table O1: imputation credits, row 3 (deposit in tax pooling account).

  3. The credit date is the day the amount is deposited.

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