BOS CRA Rules

Rates · ANN

ANN-08 — Ontario EHT

Current — Verified against the live source. Safe to cite.

Exemption $1,000,000, next indexed 1 January 2029. Rates on total Ontario remuneration before the exemption: up to $200,000 — 0.98%; to $230,000 — 1.101%; to $260,000 — 1.223%; to $290,000 — 1.344%; to $320,000 — 1.465%; to $350,000 — 1.586%; to $380,000 — 1.708%; to $400,000 — 1.829%; over $400,000 — 1.95%

Sources

Record

Anchor ID
ANN-08 (permanent)
Jurisdiction
ON
Section
Part 3 — rates and dollar figures
Verified
2026-08-27 — by a person, against the source
Review cycle
january