Published: January 2010
Content last reviewed: January 2010
Note: Starting with the 2010 EHT Annual Return, this schedule will no longer be required.
The Schedule 1 - Multiple Accounts (for 2009 and prior years) [PDF - 337 KB] must be completed by multiple accounts employers and submitted with the annual return of one of the accounts designated by the employer.
Enter all business numbers or Employer Health Tax account numbers of the multiple accounts employer.
Enter the total Ontario remuneration for each account.
Enter the exemption amount to be allocated to each account. A multiple accounts employer may allocate the exemption to any of its multiple accounts to the extent that the sum of the amounts does not exceed the employer's allowable exemption.
A multiple accounts employer that is associated with other eligible employers must first take its total allowable exemption amount from column E of Schedule 2 - Associated Employers Exemption Allocation (for 2009 and prior years) [PDF - 348 KB].
Each account will enter its Allocated Exemption Amount from column C of Schedule 1 on line 2 of its annual return.
Subtract the amount in column C from the corresponding amount in column B.