你google EHT expemption, 第一条出来的就是

gohomenextyear (小绿)
本文发表在 rolia.net/zh 相约加拿大网上社区枫下论坛
Basic rules
Eligible employers are exempt from EHT on the first $450,000 of total Ontario remuneration each year. This exemption will be adjusted for inflation every five years using the Ontario Consumer Price Index. Employers with annual Ontario payroll over $5 million cannot claim the exemption.
Only one annual exemption is available for an associated group of employers. Employers that are associated at any time during the year must take into account the total Ontario remuneration of each associated entity in determining whether they can claim the exemption. When the combined total Ontario remuneration of all the employers that are associated exceeds $5 million, these employers are not eligible for the exemption.
Eligible employers
Eligible employers generally include:
• private-sector employers
• organizations that receive financial assistance from any level of government but are not under the control of government
• Crown corporations that are subject to federal income tax under Part I of the federal Income Tax Act.
Employers may be corporations, individuals, partnerships or trusts.
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2015-1-3 -05:00
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Back To Topic: Employer health tax是不管公司多少payroll exp都要交吗。说有450000可以不交。那要是一个公司payroll exp 300000多, 那是不是这300000多都要打税, 没有可以罢免的部分

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