On October 30, 2024, the Ontario Government Released its 2024 Economic Outlook and Fiscal Review.
As part of the review, the government plans to introduce legislation to revise the Employer Health Tax Act to:
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Clarify the application of the exemption threshold for associated employers.
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Align the filing requirements for employers who pay all Ontario remuneration within a single month with those of other employers.
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Permit the minister to issue refunds at any time, provided a request is made within 90 days of an assessment.
The National Payroll Institute will monitor this proposed legislative amendment and advise its members accordingly.