- Authorizing or Cancelling a Representative - Employer Health Tax
Appoint, change, or revoke your tax representative. - Instructions - Schedule 1 - Multiple Accounts
An eligible employer with multiple accounts must designate one account to complete and submit this schedule. - Instructions - Schedule 2 - Associated Employers Exemption Allocation
All eligible employers in an associated group must enter into an agreement and complete the schedule 2 allocating the tax exemption for the year.
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Forms
Publications
- Annual Filing Requirements for EHT
This bulletin provides general information on EHT liability, filing an Annual Return, remittance of monthly instalments and registration. - Associated Employers
This bulletin defines associated employers, including how the rules apply under the EHT for tax exemption purposes. - Business Numbers: simple, convenient
At the Ministry of Revenue we are making it simpler and more convenient for you to do business with us. We are transitioning to one Business Number for easier transactions for Ontario businesses. - Changes to Employer Health Tax Forms and Processes
This information bulletin outlines upcoming changes to EHT forms and processes. - Commissioned Real Estate Salespersons - How to Identify an Employer-Employee Relationship
This bulletin explains how EHT applies to commissioned real estate salespersons regarding the existence of an employer-employee relationship between agents and brokers. - Disability Benefit
This bulletin will assit employers in determining if a disability benefit is subject to EHT. - EHT Annual Return Guide
This Guide will explain how to complete your Annual Return. - Employee Stock Options
This bulletin will assist employers in determining what amounts are subject to EHT. - Guide for Employers for the EHT
This guide explains the main features of the Employer Health Tax. - How to Identify an Employer-Employee Relationship
This bulletin helps employers identify an employer-employee relationship. - Office in an Employee's Residence
This bulletin explains how the EHT applies to the remuneration of employees who do not report for work at a permanent establishment of their employer, but instead perform all or some of their employment duties from an office in their residence. - Penalties and Fines
This bulletin explains the penalties, fines and other sanctions that may be imposed for failure to comply with the EHT Act and regulations. - Permanent Establishment
This bulletin helps employers determine whether their business operations constitute a permanent establishment for EHT purposes. - Placement Agencies and their Workers - How to Identify an Employer-Employee Relationship
This bulletin will assist in determining whether an employer-employee relationship exists between placement agencies and their workers. - Religious and Charitable Organizations
This bulletin clarifies the ministry's policy regarding the tax treatment of religious or charitable organizations with regard to tax rate, tax exemption, tax relief and association rules. - Remuneration
This bulletin defines remuneration for EHT purposes. - Salary Continuance, Termination Pay, Severance Pay and Retiring Allowances
An amount received by an employee upon termination of employment can be either employment income or a retiring allowance under the federal Income Tax Act. - Tax Exemption
Eligible employers are exempt from EHT on the first $400,000 of total Ontario remuneration each year. - Truck Owner-Operator - How To Identify An Employer - Employee Relationship
This bulletin explains how Ontario's EHT applies to truck owner-operators to assist in determining whether an employer-employee relationship exists between the owner-operator and the hirer. - What to Expect During an Ontario Ministry of Revenue Audit
The purpose of an Ontario Ministry of Revenue audit is to ensure taxpayers fulfil their tax obligations in accordance with the laws administered by the ministry, and to inform and educate taxpayers.
