Employers may have to update their systems for new EHT rules
British Columbia's Bill 44, which includes B.C.'s new provincial Employer Health Tax (EHT), received Royal Assent on November 8, 2018. The EHT will apply starting as of January 1, 2019.
Under these new rules, employers must 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. The legislation also clarifies the treatment of associated employers and various administration and enforcement provisions. These rules were originally released as draft legislation on October 16, 2018 (see TaxNewsFlash-Canada 2018-39, "B.C. EHT Starts 2019 — Draft Legislation Released" for more detail).
For more information, contact your KPMG adviser.
Information is current to December 04, 2018. The information contained in this publication is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's National Tax Centre at 416.777.8500
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