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)

Please keep a copy for your records.

A. Business Number/
EHT account number
B. Total Ontario remuneration
for the year
C. Allocated
exemption amount
(Cannot exceed $400,000 for the year)
D. Taxable
Ontario remuneration
( B minus C )
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:

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.