Regulation - Minister
Ontario Regulation made under the Employer Health Tax Act concerning registered charities and employers who are associated with registered charities.
Regulation Number(s):
N/A
Instrument Type:
Regulation - Minister
Bill or Act:
Employer Health Tax Act
Summary of Proposal:
This Regulation will codify the current administrative practice of treating each separate location of a registered charity as a separate employer who is not associated with other locations of the registered charity for Employer Health Tax purposes. Each separate location of a registered charity will be able to claim an exemption from the Employer Health Tax on the first $450,000 of annual payroll. A registered charity will not be required to share the exemption amount with employers that the registered charity is associated with.
Further Information:
Bill 105, Supporting Small Businesses Act, 2013
(Download Adobe Reader)
Employer Health Tax Publication - Registered Charity
(Download Adobe Reader)
Proposal Number:
14-MOF003
Posting Date:
February 7, 2014
Comments Due Date:
March 25, 2014
Contact Address:
Personal Tax Policy and Design Branch
Ministry of Finance
5th Floor, Frost Building South
7 Queen's Park Crescent
Toronto ON M7A 1Y7
Ministry of Finance
5th Floor, Frost Building South
7 Queen's Park Crescent
Toronto ON M7A 1Y7