Instructions to complete the Schedule 1 – Multiple Accounts (for 2009 and prior years)

Published: January 2010
Content last reviewed: January 2010

PDF Version [ 337 KB / 2 pages | Download Adobe Reader ]

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.

Column A

Enter all business numbers or Employer Health Tax account numbers of the multiple accounts employer.

Column B

Enter the total Ontario remuneration for each account.

Column C

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.

Column D

Subtract the amount in column C from the corresponding amount in column B.

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