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| Rates |
| CPA Member - Early-bird: $295.00 plus taxes |
| CPA Member - Regular: $345.00 plus taxes |
| Non-member - Early-bird: $460.00 plus taxes |
| Non-member - Regular: $510.00 plus taxes |
ONTARIO EMPLOYER HEALTH TAX
Half-day Seminar
Click here to find a date and location in your area.
This seminar is a comprehensive introduction to the Ontario Employer Health Tax (EHT). The EHT is paid by employers on remuneration to employees who report for work at a permanent establishment of the employer in Ontario or who do not report for work at a permanent establishment of the employer but are paid from or through a permanent establishment of the employer in Ontario.
The seminar is designed specifically for payroll and other business professionals who have a responsibility for Ontario payrolls. It will be presented by representatives of the Ontario Ministry of Revenue.
The curriculum covers:
- What is the Employer Health Tax (EHT)?
- Tax rates
- Tax exemptions and prorating the exemption
- Associated employers
- Reporting and remitting requirements
- Employee/employer relationships
- What constitutes a "Permanent Establishment"?
- What is included in remuneration for EHT?
- Late filing penalties and voluntary compliance
- Filing including the annual return and filing options
- Update on ONT-TAXS, Ontario's Tax Services
- Questions and answers