Instructions to complete - Associated Employers Exemption Allocation (for 2010 and subsequent years)

One member from each associated group is responsible for completing this form and submitting it to the Ministry of Finance.

Legal Name

Enter the full legal name of entity completing the form as it appears on the registration issued to you by the Ministry of Finance (ministry).

Business Number

Enter the 15 digit Business Number as it appears on the registration issued to you by the ministry (also located on the annual return).

Taxation Period End Date

Enter the end date for the taxation period covered by this form (yyyy/mm/dd). For example, an annual filer for 2010 would enter 2010/12/31. A special filer filing for the month of March in 2010 would enter 2010/03/31.

Amended Form

Check this box if you are filing an amendment to your Associated Employers Exemption Allocation form.

Column A - Business Number

Enter the 15 digit Business Number for each associated employer within the group, who has a permanent establishment in Ontario. An associated employer that is also a multiple accounts employer should only enter its primary account number on this form.

The associated group includes all employers associated on December 31 and all employers who were associated during the year but ceased to have Ontario remuneration and/or a permanent establishment in Ontario during the year.

Column B - Legal Name

Enter the full legal name of each associated employer listed in Column A.

Column C - Allocated Exemption Amount

The maximum "Total Available Exemption Amount" for the associated group is $400,000. The exemption amount allocated to each employer in the group cannot exceed its available exemption. Part year employers, for example, cannot claim the maximum amount for the year. To calculate (i.e., prorate) the available exemption, divide [the number of days the employer had Ontario remuneration and a permanent establishment in Ontario] by [365] and multiply the result by [$400,000].

From the "Total Available Exemption Amount", allocate an exemption amount to each employer in the group, as allocated to the employer by the associated employers exemption allocation agreement, and enter this amount in Column C. The amount for any specific employer in the group cannot exceed the employer's available exemption nor its total Ontario remuneration.

An associated employer with a single account should enter the exemption amount that has been allocated to it on Line 2 of its annual return.

An associated employer with multiple accounts should enter the exemption amount that has been allocated to their entity in Column C. This exemption amount may be shared among the employer's multiple accounts. Each account should file an annual return and enter its portion of the allocated exemption amount on Line 2 of its annual return.