Closing your Business - Employer Health Tax
Employers must file a final EHT return within 40 days of:
- the business closure date
- the date of amalgamation
- the date the business ceases to have employees, or
- the date the business no longer has a permanent establishment in Ontario
The final return must be filed for the part of the calendar year that remuneration was paid. Final payment of any tax owing must be sent with the final return.
To request a final return or to enquire about closing your business, you can file your return:
- online, using ONT-TAXS online
- by mail to: Ministry of Finance, 33 King Street West, PO Box 620, Oshawa ON L1H 8E9
- in person at any Ministry of Finance Tax Office (in the drop boxes provided) or at a ServiceOntairo centre
To contact ServiceOntairo:
- visit their website
- call: 416 326-1234 / 1 800 267-8097
- teletypewriter (TTY): 416 325-3408 / 1 800 268-7095
- fax: 416 325-3407
