TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

Ontario employer health tax [1 record]

Record 1 1996-02-27

English

Subject field(s)
  • Taxation
DEF

A tax paid by all employers who have a permanent establishment in Ontario and who have employees who report for work or are paid from the Ontario permanent establishment.

OBS

The tax is calculated on the total Ontario remuneration/employment income reported in box 14 of an Ontario T4 Supplementary.

French

Domaine(s)
  • Fiscalité
DEF

Impôt payé par tous les employeurs possédant un établissement permanent situé en Ontario et employant des travailleurs qui doivent se présenter au travail à cet établissement ou qui sont rémunérés par cet établissement.

OBS

Cet impôt est établi d'après le total de la rémunération et des revenus d'emploi versés en Ontario, déclaré à la case 14 du feuillet T4 Supplémentaire émis en Ontario.

OBS

Renseignement confirmé par le ministère du Revenu de l'Ontario.

Spanish

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