Frequently Asked Questions About Permanent Establishment
We are an employer who is based outside Ontario. We will be employing salespeople in Ontario. Do we have to pay EHT?
EHT is payable if the employees report for work at a permanent establishment of the employer in Ontario, or do not report for work at a permanent establishment of the employer but are paid from or through a permanent establishment of the employer in Ontario. For information on what constitutes a permanent establishment, please refer to Information Bulletin 1-97 Permanent Establishment.
