Forms and publications

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Forms

• Application for Employer Health Tax Registration
  To register for EHT, please complete this form.
• Associated Employers Exemption Allocation form and instructions to complete
  All eligible employers in an associated group must enter into an agreement to allocate the tax exemption for the year. One of the employers in the group must complete this form.
• Authorizing or Cancelling a Representative
  Authorization for the ministry to collect and disclose personal information. The form also cancels an authorization that was previously given. An authorization is valid until the recipient cancels it in writing.
• Change of Address
  The Change of Address form can be used to advise the Ministry of Finance of any changes to your business address, mailing address or telephone number.
• Direct Deposit Request / Direct Deposit Authorization
  Use this form to start direct bank deposit.
• Employer Health Tax Online Annual Return
  If you have not received your EHT Annual Return and you are not signed up for ONT-TAXS online, complete this form and mail to the Ministry of Finance.
• How to complete your EHT return
  This Guide will explain how to complete your Annual Return.
• Notice of Revocation of Waiver - Employer Health Tax
  This notice is for use by a taxpayer to revoke a waiver previously filed, in respect of the time limit for issuing reassessments.
• Waiver of Time Limit for Issuing Reassessments - Employer Health Tax
  This waiver is for use by a taxpayer to waive the time limit within which the Minister may assess, reassess or make additional assessments under the Employer Health Tax Act.

Publications

• Associated Employers
  This page defines associated employers, including how the rules apply under the EHT for tax exemption purposes.
• Employer-Employee Relationships
  This page helps employers identify an employer-employee relationship.
• Filing how-tos
• Permanent Establishment - Employer Health Tax
  This bulletin helps employers determine whether their business operations constitute a permanent establishment for EHT purposes.
• Registered Charity
  This page clarifies the ministry's policy regarding the tax treatment of religious or charitable organizations with regard to tax rate, tax exemption, tax relief and association rules.
• Remuneration - Employer Health Tax
  This bulletin defines remuneration for EHT purposes.
• Retention / destruction of books and records
• Tax Exemption
  Eligible employers are exempt from EHT on the first $1 million of total Ontario remuneration starting with the 2020 tax year.
• Understanding Your EHT Monthly Account Summary/Notice of Assessment
• Voluntary disclosure
• What to Expect During an Ontario Ministry of Finance Audit
  The purpose of an Ontario Ministry of Finance audit is to ensure taxpayers fulfill their tax obligations in accordance with the laws administered by the ministry, and to inform and educate taxpayers.

If you have trouble accessing one of these documents in your browser:

• Save it to your computer by right clicking on the link and selecting “Save Link As…”
• Save the file on the desktop (default selection) or browse to save the file in the directory of choice
• Once the file is saved, open the saved file using Adobe Reader