ON-04 — EHT exemption eligibility — all must apply

EHT exemption eligibility — all must apply: an eligible employer under the EHT Act; you pay income taxes; Ontario payroll for the year including associated employers is less than $5 million, or you are a registered charity; and you are not under the control of any level of government. Annual return and payment due 15 March. Monthly instalments once Ontario payroll exceeds $1.2 million. Rates and the exemption amount: see ANN-08