Updating Reg. 319 under the Employer Health Tax Act
Regulation - LGIC
Bill or Act:
Employer Health Tax Act
Summary of Decision:
Ontario Regulation 51/11 was filed on March 7, 2011.
January 5, 2011
Summary of Proposal:
Revoking subsections 2(3) through (5), subsection 3(1.1) and section 7 of Regulation 319 made under the Employer Health Tax Act. These provisions are no longer necessary. They provide the rules for the taxation of self-employed individuals on their self-employment income. Self-employment income was subject to Employer Health Tax (EHT) from 1993 to 1998. Provisions in the Act relating to the taxation of self-employed individuals on their self-employment income were repealed in 2009.
Revoking section 4 of Regulation 319. These provisions are no longer necessary. They provide the rules for a rebate of EHT to employers who entered into fixed price contracts prior to the announcement of EHT in 1989. The rebate was a transitional measure to help employers ease into the new EHT regime. Provisions in the Act relating to the rebate were repealed in December 2010.
Revoking subsection 3(3) of Regulation 319. This provision is no longer necessary. It provides the manner for a person to attest to the veracity of the annual EHT return. The requirement for attestation was repealed from the Act in December 2010.
Personal Tax Policy and Design Branch
Ministry of Finance
7 Queen's Park Cres., 5th Floor
Toronto ON M7A 1Y7
March 7, 2011