Ontario Employer Health Tax Account

Employer Health Tax (EHT) is paid by employers who have annual total remuneration for the year of over $400,000.00 CAD and who:

• have employees who report for work at a permanent establishment of the employer in Ontario;
• have employees who do not report for work at a permanent establishment of the employer, but are paid from or through an Ontario permanent establishment of the employer.

Please note that issuance of an EHT Account can take 2-3 weeks, depending on the government's workload at the time that the application is submitted.