News and Insights

Ontario Employer Health Tax Interpretation Letters

Tax Development May 21, 2009



The province has recently created an Employer Health Tax (“EHT”) Interpretation Letters library that is intended to be used as a research and reference tool to better understand EHT policy. The interpretation letters are based on specific facts and/or circumstances and can be found under the following categories: Associated Employer; Eligible Employer; Employer-Employee Relationship; Permanent Establishment; and Remuneration.

ON EHT Library