本文发表在 rolia.net 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.更多精彩文章及讨论，请光临枫下论坛 rolia.net