Ontario Employer Health Tax assessments
Ontario EHT is a provincial payroll-related tax for eligible employers. Assessment letters come from the province, not from CRA payroll.
What EHT is
Employer Health Tax is Ontario's levy on Ontario remuneration above applicable thresholds and rules. It is separate from CRA source deductions even though both relate to payroll.
What an assessment letter means
An EHT notice of assessment states what the province calculates as owing for a period, including any penalty or interest shown. You may also see requests for returns or supporting payroll totals.
Deadlines to watch
Payment due dates on the notice, filing deadlines for EHT returns, and any objection or appeal period printed in the letter or guide that came with it. Provincial clocks are not the same as CRA objection clocks.
What to gather
Ontario remuneration summaries, prior EHT filings, payroll reports by year, and the assessment itself. Confirm whether related federal payroll issues are open at the same time.
Important limits
Informational only. Thresholds and exemptions change; verify against current Ontario Ministry materials.