EHT annual return

Ontario employers subject to EHT must file an annual return each calendar year. The purpose of the annual return is to reconcile the annual tax due with the installments paid.

An annual EHT return must be filed by all employers who received their EHT Annual Return from the Ministry of Finance.

  • The annual return for 2023 is due on March 15 , 2024.

  • Dayforce cannot file on behalf of the customer.

Locate your EHT information

  1. Go to the Year-End Reports page.Closed From the Reports menu, select Year-End Reports.

  2. Open the Tax Forms Package.

  3. Search for Ontario EHT. The following report displays:

    Example:

EHT payable calculation

The exemption is subtracted from the remuneration to obtain the EHT Earnings. The EHT earnings is then multiplied by the rate to determine the EHT payable.

Remuneration 84, 552.00
Exemption

1,000,000.00
EHT Earnings 0.00
EHT Rate

.01950
EHT Payable 0.00

 

Remuneration 65, 200.20
EHT Exemption .00
EHT Earnings 65, 200.20
EHT Rate

.01950
EHT Payable 1,271.40

 

Remuneration 1,595,209.75
Exemption

1,000,000.00
EHT Earnings 595,209.75
EHT Rate

.01950
EHT Payable 11,606.59

Locate the EHT remittance due

Does Dayforce remit on your behalf?

  1. Go to the Payroll Reports page.Closed From the Reports menu, select Payroll Reports.

  2. Open the Standard Reports Package for the first pay dated in 2024.

  3. Search for the Government Remittance Summary.
    The report displays the total amount remitted for the previous year.

    Example:

If your remittance frequency is yearly, the Government Remittance Summary in the Standard Reports Package will not show any activity as the amount is not due until March 15.

Locate the total amount due:

  1. Go to the Payroll Reports page.Closed From the Reports menu, select Payroll Reports.

  2. Open the Standard Reports Package for the last pay dated in 2023.

  3. Search for the Payroll Register Summary.

    The report displays the Year-to-Date Employer total for ONT. EHT.

    Example:

  4. Review the Deduction Cheques Issues on Your Behalf section. An ONT description displays when Dayforce remits on your behalf.

  5. Dayforce will remit the Year-to-Date Employer total for ONT. EHT on March 15.

  1. Go to the Payroll Reports page.Closed From the Reports menu, select Payroll Reports.

  2. Open the Standard Reports Package for the last pay dated in 2023.

  3. Search for the Payroll Register Summary.

    The report displays the Year-to-Date Employer total for ONT. EHT which is the annual amount due.

    Example:

  4. Review the Deduction Cheques Issues on Your Behalf section. An ONT description only displays if Dayforce remits on your behalf.

  5. You are responsible to remit the Year-to-Date Employer total for ONT. EHT on March 15.

If you have employees in British Columbia, you are responsible for completing and filing your BC EHT annual return by April 2, 2024 and for making all tax payments. Dayforce does not remit BC EHT on behalf of employers.

To obtain the total remuneration to calculate the EHT payment:

  1. Go to the Year-End Reports page.Closed From the Reports menu, select Year-End Reports.

  2. Open the Tax Forms Package.

  3. Search for British Columbia EHT. The following report displays:

    Example:

See also