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, see How to Contact Us.
