ALL EMPLOYERS
By February 28, 2019
If you paid salary, employment commissions or employee benefits
from January 1 to December 31, 2018, you must complete and
file:
■ T4 Summary and Supplementary reporting forms provided to
you by the Federal Government.
■ Retiring allowances, including termination and severance
pay, must be reported on T4s.
Note that amounts eligible for transfer to an RRSP are reported
separately on this form from those that are ineligible for such
transfers.
By March 15, 2019
Employers must complete and file the Ontario Employers'
Health Tax Annual Return. You should receive this return from the
Provincial Government in January 2019.
Generally, employers are exempt from Ontario Employers'
Health Tax on the first $450,000 of Ontario payroll. This exemption
must be shared among associated employers. This exemption is
eliminated for private sector employers with annual Ontario
payrolls over $5 million.
