British Columbia has released draft legislation to enact the new provincial Employer Health Tax (EHT), which will apply starting January 1, 2019.
The draft legislation, which was released on October 16, 2018, requires employers to pay EHT for employees who report to work at a permanent establishment in British Columbia, or employees who are paid from or through a permanent establishment in British Columbia. Although the draft legislation largely follows previous announcements and guidance, British Columbia has now clarified the treatment of associated employers and various administration and enforcement provisions.
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