--00000000000076c6ad060d7f8839 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Hi Sam, Thank you for the information. For Winnipeg, our last year payroll didn't exceed $2M. Thanks, Irin On Tue, Dec 26, 2023 at 7:12=E2=80=AFAM Sam Naffaa wrote: > Hi Irin, > Hope you had a nice long weekend. > Is the total yearly payroll in MB exceeds $2M? > Please see below information from KPMG for more information about MB EHT. > > *MB- The Health and Post Secondary Education Tax Levy* > > The Health and Post Secondary Education Tax Levy (HE Levy) is a tax > imposed on remuneration that is paid to employees. The HE Levy is paid by > employers with a permanent establishment in Manitoba. Employers with tota= l > remuneration in a year of $2 million or less are exempted (see note below= ). > Associated groups (associated corporations/certain corporate partnerships= ) > must share the $2 million exemption based on the total of their combined > yearly payroll. > > > > *Total Yearly Payroll* > > *Tax Rate* > > $2 Million or Less > > Exempt > > Between $2 Million and $4 Million > > 4.3% on the amount in excess of $2 Million (notch provision) > > Over $4 Million > > 2.15% of the total payroll (the $2 Million is not a deduction) > > > > Employers that do not maintain a permanent establishment in Manitoba > during an entire year are required to prorate the amount of the exemption > or notch provision (as the case may be) for that year. > > Regards, > Sam Naffaa, CMA > 905.337.1288 > *Please note my email has changed:* > hcao.accounting@TheKey.com > > TheKey.com > [image: TheKey] > > > > > > --=20 Irin Nahar Eva, PCP, PLP (CPM) Payroll Specialist *647-932-6409 *ext. 23900051 canadapayroll@thekey.com irin.eva@thekey.com [image: See the source image] --00000000000076c6ad060d7f8839 Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Hi Sam, Thank you for the information. For Winnipeg, our last year payroll didn't=C2= =A0exceed $2M. Thanks, Irin On Tue,= Dec 26, 2023 at 7:12=E2=80=AFAM Sam Naffaa < hcao.accounting@thekey.com > wrote: Hi Irin,= Hope you had a nice long weekend.=C2=A0 Is the tot= al yearly payroll=C2=A0in MB exceeds $2M?=C2=A0 Please see below = information=C2=A0from KPMG for more information=C2=A0about MB EHT.=C2=A0 MB- Th= e Health and Post Secondary Education Tax Levy = The Health and Post Secondary Education Tax Levy (HE Levy) is a tax impo= sed on remuneration that is paid to employees. The HE Levy is paid by emplo= yers with a permanent establishment in Manitoba. Employers with total remun= eration in a year of $2 million or less are exempted (see note below). Asso= ciated groups (associated corporations/certain corporate partnerships) must= share the $2 million exemption based on the total of their combined yearly= payroll. =C2=A0 Total Yearly Payroll <td width=3D"55%" style