Amalgamations and Ownership Changes
Employer Health Tax
When two or more corporations amalgamate, a new Employer Health Tax account number will be issued to the new amalgamated corporation. The previous EHT account numbers will be closed and final returns issued. The previous corporations must file final returns within 40 days of cessation and remit any outstanding liabilities. They will be entitled to a prorated exemption for the final year. The new amalgamated corporation is required to file for a prorated exemption from the date of the amalgamation.
