Human Resources Legislative Update

Ontario Passes Employer Health Tax Act Amendments, Royal Assent Granted

Human Resources Legislative Update

Ontario Passes Employer Health Tax Act Amendments, Royal Assent Granted

Date: December 13, 2013

On December 12, 2013, the Ontario government passed Bill 105, the Supporting Small Businesses Act, 2013. As previously reported, the Bill amends the Employer Health Tax Act to increase the exemption amount for eligible employers to $450,000 for the calendar years 2014 to 2018, after which an exemption amount would be adjusted every five years on the basis of a specified formula, among other things. The Bill also received Royal Assent on that date.