How is EHT calculated?

Canadian EHT is calculated on total renumeration paid less the applicable exemption amount.

• Included renumeration: salary, wages, bonuses, commissions, taxable benefits, and allowances as well as employer contributions to an employee profit sharing plan (EPSP).

• Excluded renumeration: payrolls of embassies and consultants, payrolls of Native people doing business on a reserve or payroll relating to native people working for a corporation on a reserve, a pension, annuity or superannuation paid to a retired employee, retiring allowances, not-taxable awards from the Workers Compensation Board.