Bulletins - Employer Health Tax
- Employer Health Tax - Guide for Employers
This guide explains the main features of the Employer Health Tax (EHT). - Employee Stock Options
Information Bulletin 3-07 - This bulletin will assist employers in determining what amounts are subject to EHT. - Penalties and Fines
Information Bulletin 1-05 - This bulletin explains the penalties, fines and other sanctions that may be imposed for failure to comply with the EHT Act and regulations. - What to Expect During an Ontario Ministry of Revenue Audit
Tax Information Bulletin - Explains what you should expect during a Ministry of Revenue audit. - Annual Filing Requirements
EHT Information Circular - Provides general information on EHT liability, filing an Annual Return, remittance of monthly instalments and registration. - Truck Owner-Operator - How To Identify An Employer - Employee Relationship
Information Bulletin 1-02 - 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. - Office in an Employee's Residence
Information Bulletin 5-00 - 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. - Placement Agencies and their Workers - How to Identify an Employer-Employee Relationship
Information Bulletin 3-00 - To assist in determining whether an employer-employee relationship exists between placement agencies and their workers. - Commissioned Real Estate Salespersons - How to Identify an Employer-Employee Relationship
Information Bulletin 2-00 - Explains how EHT applies to commissioned real estate salespersons regarding the existence of an employer-employee relationship between agents and brokers. - Religious or Charitable Organizations
Information Bulletin 3-98 - Clarifies the branch's policy regarding the tax treatment of religious or charitable organizations with regard to tax rate, tax exemption, tax relief and association rules. - Tax Exemption
Information Bulletin 2-98 - Explains the EHT exemption rules. - Associated Employers
Information Bulletin 1-98 - Defines associated employers, including how the rules apply under the EHT for tax exemption purposes. - Permanent Establishment
Information Bulletin 1-97 - Helps employers determine whether their business operations constitute a permanent establishment for EHT purposes. - Remuneration
Information Bulletin 2-96 - Defines remuneration for EHT purposes. - How to Identify an Employer-Employee Relationship (Revised)
Information Bulletin 1-96 - Helps employers identify an employer-employee relationship.
