Provincial health care levies & WCB

If your payroll includes employees in any of the following provinces, you may be required to submit the form listed below.

Province	Requirement	Deadline
Northwest Territories / Nunavut	Annual Payroll Tax Returns	February 29, 2024
Quebec	Enter total amount of Worldwide Wages for 2023 when submitting first pay period of 2024	With your first payroll of 2024
	Complete QHSF section of RL-1 Summary (RLZ-1.S-V)	February 29, 2024
Ontario	Annual EHT return	March 15, 2024)
British Columbia	EHT Annual Return and final quarterly payment	April 2, 2024
Manitoba	HE Levy Annual Report and T4 Summary (for Health & Post Secondary Education Tax)	April 1, 2024
Newfoundland and Labrador	Annual HAPSET Declaration Return	March 31, 2024

• Quebec health services fund (QHSF)
• Newfoundland and Labrador health and post-secondary education tax (HAPSET)
• Ontario employer health tax (EHT)
• Manitoba health and post-secondary education tax
• British Columbia employer health tax (BC EHT)
• Northwest Territories/Nunavut payroll tax
• WCB reports