- report for work at a permanent establishment of the employer in Ontario
- do not report for work at any permanent establishment of the employer, but are paid from the employer’s permanent establishment in Ontario.
- Eligible employers who are associated must allocate the exemption among members of the associated group.
- Employers with total Ontario remuneration in excess of $600,000 must remit monthly instalments. Otherwise, they do not have to pay monthly instalments and can make their EHT payment with their annual return. Before January 1, 2014, eligible employers were exempt from EHT on the first $400,000 of total Ontario remuneration each year. There was no exemption threshold.
For more information, visit: http://www.fin.gov.on.ca/publication/eht-guide-for-employers-en.pdf