The Schedule 1 - Multiple Accounts
must be completed by multiple accounts employers and submitted with the Annual Return of one of the accounts designated by the employer.
Column A
Enter all business numbers or Employer Health Tax account numbers of the multiple accounts employer.
Column B
Enter the Total Ontario Remuneration for each account.
Column C
Enter the exemption amount to be allocated to each account. A multiple accounts employer may allocate the exemption to any of its multiple accounts to the extent that the sum of the amounts does not exceed the employer's allowable exemption.
A multiple accounts employer that is associated must first take its total allowable exemption amount from column E of Schedule 2 - Associated Employers Exemption Allocation.
Each account will enter its Allocated Exemption Amount from column C of Schedule 1 on line 2 of its Annual Return.
Column D
Subtract the amount in column C from the corresponding amount in column B.
