Ontario has recently rewritten this bulletin in a more user-friendly format. Eligible employers are exempt from paying Employer Health Tax (EHT) on the first $400,000 of remuneration; however the exemption amount for the year must be shared among associated employers. The bulletin illustrates the associated corporation rules under the Income Tax Act to determine if employers are associated. In addition, the section referring to related corporations has been removed.
ON EHT 1-98
Ontario Employer Health Tax Information Bulletin 1-98, “Associated Employers”
Tax Development Oct 27, 2008