- Associated Employers - Employer Health Tax [PDF - 347 KB]
This bulletin defines associated employers, including how the rules apply under the EHT for tax exemption purposes.
- Disability Benefit
This bulletin will assist employers in determining if a disability benefit is subject to EHT.
- Employee Stock Options
This bulletin will assist employers in determining what amounts are subject to EHT.
- 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 - Employer Health Tax [PDF - 120 KB]
This bulletin helps employers determine whether their business operations constitute a permanent establishment for EHT purposes.
- Registered Charity - Employer Health Tax [PDF - 105 KB]
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 - Employer Health Tax [PDF - 105 KB]
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 - Employer Health Tax [PDF - 128 KB]
Eligible employers are exempt from EHT on the first $450,000 of total Ontario remuneration each year.
- Understanding Your EHT Monthly Account Summary/Notice of Assessment
- What to Expect During an Ontario Ministry of Finance Audit
The purpose of an Ontario Ministry of Finance audit is to ensure taxpayers fulfill their tax obligations in accordance with the laws administered by the ministry, and to inform and educate taxpayers.