Government of Ontario: Ministry of Finance

Schedule 1 – Multiple Accounts

Employer Health Tax
33 King Street West
PO Box 640
Oshawa ON L1H 8P5
1 866 ONT-TAXS (1 866 668-8297)
1 800 263-7776 (TTY)
Website: ontario.ca/finance

A multiple account employer must complete and submit this schedule with the annual return of the employer’s designated account.
If you are also an associated employer, please complete Schedule 2 – Associated Employers Exemption Allocation first to determine your total allowable exemption amount (total of column C of Schedule 1).
Multiple account employers are required to complete an annual return for each account held as a multiple accounts employer and/or an associated employer.

Legal name of employer

Business Number / EHT account number

Please keep a copy for your records.


A. Business Number/ EHT account number	B. Total Ontario remuneration for the year (insert applicable year)	C. Allocated exemption amount (Cannot exceed $400,000 for the year)	D. Taxable Ontario remuneration ( B minus C )
1. Business Number/EHT account number	1. Total Ontario remuneration for the year	1. Allocated exemption amount (Cannot exceed $400,000 for the year)	1. Taxable Ontario remuneration ( B minus C )
2. Business Number/EHT account number	2. Total Ontario remuneration for the year	2. Allocated exemption amount (Cannot exceed $400,000 for the year)	2. Taxable Ontario remuneration ( B minus C )
3. Business Number/EHT account number	3. Total Ontario remuneration for the year	3. Allocated exemption amount (Cannot exceed $400,000 for the year)	3. Taxable Ontario remuneration ( B minus C )
4. Business Number/EHT account number	4. Total Ontario remuneration for the year	4. Allocated exemption amount (Cannot exceed $400,000 for the year)	4. Taxable Ontario remuneration ( B minus C )
5. Business Number/EHT account number	5. Total Ontario remuneration for the year	5. Allocated exemption amount (Cannot exceed $400,000 for the year)	5. Taxable Ontario remuneration ( B minus C )
6. Business Number/EHT account number	6. Total Ontario remuneration for the year	6. Allocated exemption amount (Cannot exceed $400,000 for the year)	6. Taxable Ontario remuneration ( B minus C )
7. Business Number/EHT account number	7. Total Ontario remuneration for the year	7. Allocated exemption amount (Cannot exceed $400,000 for the year)	7. Taxable Ontario remuneration ( B minus C )
8. Business Number/EHT account number	8. Total Ontario remuneration for the year	8. Allocated exemption amount (Cannot exceed $400,000 for the year)	8. Taxable Ontario remuneration ( B minus C )
9. Business Number/EHT account number	9. Total Ontario remuneration for the year	9. Allocated exemption amount (Cannot exceed $400,000 for the year)	9. Taxable Ontario remuneration ( B minus C )
10. Business Number/EHT account number	10. Total Ontario remuneration for the year	10. Allocated exemption amount (Cannot exceed $400,000 for the year)	10. Taxable Ontario remuneration ( B minus C )
11. Business Number/EHT account number	11. Total Ontario remuneration for the year	11. Allocated exemption amount (Cannot exceed $400,000 for the year)	11. Taxable Ontario remuneration ( B minus C )
12. Business Number/EHT account number	12. Total Ontario remuneration for the year	12. Allocated exemption amount (Cannot exceed $400,000 for the year)	12. Taxable Ontario remuneration ( B minus C )
13. Business Number/EHT account number	13. Total Ontario remuneration for the year	13. Allocated exemption amount (Cannot exceed $400,000 for the year)	13. Taxable Ontario remuneration ( B minus C )
14. Business Number/EHT account number	14. Total Ontario remuneration for the year	14. Allocated exemption amount (Cannot exceed $400,000 for the year)	14. Taxable Ontario remuneration ( B minus C )
15. Business Number/EHT account number	15. Total Ontario remuneration for the year	15. Allocated exemption amount (Cannot exceed $400,000 for the year)	15. Taxable Ontario remuneration ( B minus C )
Total	Total, Total Ontario remuneration for the year	Total, Allocated exemption amount Must be prorated based on the number of days the employer had a remuneration and a permanent establishment in Ontario. Must be allocated among all the multiple and all the associated accounts.

If insufficient space, attach list.

Person to contact for enquiries concerning
this schedule:

First name (please print) Last name
Position/Title
Date
Telephone number
Date received

Instructions to complete the Schedule 1 – Multiple Accounts

This schedule must be completed by multiple accounts employers and submitted with the annual return of one of the accounts designated by the employer.

Column A
Enter all business numbers or Employer Health Tax account numbers of the multiple accounts employer.

Column B
Enter the total Ontario remuneration for each account.

Column C
Enter the exemption amount to be allocated to each account. A multiple accounts employer may allocate the exemption to any of its multiple accounts to the extent that the sum of the amounts does not exceed the employer’s allowable exemption.

A multiple accounts employer that is associated with other eligible employers must first take its total allowable exemption amount from column E of Schedule 2.

Each account will enter its Allocated Exemption Amount from column C of Schedule 1 on line 2 of its annual return.

Column D
Subtract the amount in column C from the corresponding amount in column B.