BC Employer Health Tax notice of assessment / penalty
BC Ministry of Finance · BC
Within 90 days
Time-sensitive
- Appeal to the Minister of Finance generally must be received within 90 days of the date on the notice (confirm for the specific decision)
- Appeal by FIN 298 or letter
What this usually means
The BC Ministry of Finance has assessed EHT, penalties or interest. The late-filing penalty is 5% of the balance owing plus 1% per month (up to 12 months). For repeated failure to file after a written demand, it is 10% plus 2% per month (up to 20 months). Interest is prime plus 3%. A waiver can be requested if the cause was beyond your control.
What to gather
- The letter (all pages)
- Envelope and date received
- Account numbers (masked)
- Payroll journals
- T4 and T4A slips and summaries
- Remittance records
Sources
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