Employer Health Tax relief (EHT Exemption)

Provides eligible Ontario employers an exemption from paying the Ontario Employer Health Tax (EHT) on the first $1 million of annual remuneration (payroll).

Must be an eligible employer as defined under the Employer Health Tax Act, pay income taxes, have Ontario payroll for the year (including associated employers) of less than $5 million or be a registered charity, and not be under the control of any level of government (e.g., no municipal representatives on the board).