Taxes

Eligible employers do not pay tax on the first $400,000 of annual Ontario payroll. If you are associated with another employer, you have to share the tax exemption.

Do I have to pay the tax?

You have to pay EHT if you are an employer and you:

• have employees who report for work at your permanent establishment in Ontario
• pay your employees from your Ontario permanent establishment if they don't report for work at your permanent establishment, and
• have Ontario remuneration over your share of the tax exemption.

When do I pay the tax?

If your payroll is $600,000 or less, you need to pay your taxes by next March 15. If you have all of your payroll in one month, if you amalgamate, or if you close your Ontario permanent establishment, you may have a different payment due date.

If your payroll is over $600,000, make monthly payments.

Where can I pay?

You can pay your EHT instalments:

• at any bank in Ontario (except Caisses Populaires or Credit Unions)
• online, using your bank's Internet banking service
• by mail
• in person at any Ministry of Revenue Tax Office or ServiceOntario Centre.

How do I file my Annual Return?

The ministry will mail you a personalized Annual Return. Your Annual Return is due March 15. If you have a Special Return, it is due on the 15th of the month after the payroll occurred. If you have a Final Return, it is due 40 days after your business closes or the amalgamation date. You can file your return:

• by mail
• in person at any Ministry of Revenue Tax Office or ServiceOntario Centre.

To contact ServiceOntario:

• visit their website
• call: 416 326-1234 / 1 800 267-8097
• teletypewriter (TTY): 416 325 3408 / 1 800 268-7095
• fax: 416 325-3407