Ontario Passes Employer Health Tax Act Amendments, Royal Assent Granted

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…

Ontario Introduces Bill to Amend the Employer Health Tax Act

On September 24, 2013, the Ontario government introduced Bill 105, Supporting Small Businesses Act, 2013. Among other things, the Bill would, if passed, amend 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…