ALL EMPLOYERS
By March 2, 2020
If you paid salary, employment commissions or employee benefits
from January 1 to December 31, 2019, 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 16, 2020
Employers must complete and file the Ontario Employers'
Health Tax Annual Return. You should receive this return from the
Provincial Government in January 2020. Generally, employers are
exempt from Ontario Employers' Health Tax on the first $490,000
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. A
registered charity that has more than
