Bulletin Issued on Employer Health Tax 

The province of Ontario imposes a payroll tax known as the Employer Health Tax (EHT).Annual remuneration of less than $400,000 is exempt from the tax, and the exemption amount for the year must be shared among associated eligible employers.

The Ontario Ministry of Revenue has issued an Information Bulletin (1-98) outlining the application of the associated employer rules for purposes of the EHT. The Bulletin, which outlines those rules as they apply to corporations, sole proprietorships, partnerships, and trusts, can be found at (Click Here...)