News and Insights

Ontario Employer Health Tax Information Bulletin, “Office in an Employee’s Residence”

Tax Development Sep 16, 2009

Ontario has recently issued this bulletin to explain when an employer is required to pay Employer Health Tax (“EHT”) on the remuneration of an employee who works from home. EHT may apply to the wages of employees who work from their homes located in other provinces or outside Canada.

ON EHT Info Bulletin