Re: MB EHT

From
Sam Naffaa <hcao.accounting@thekey.com>
To
Irin Eva <irin.eva@thekey.com>
CC
Germaine Daniels <germaine.daniels@thekey.com>, Timothy Thomas <tt@thekey.com>
Date
Tue, 2 Jan 2024 14:25:13 +0400
Folder
INBOX
--0000000000001ff803060df3ec07 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Hi Irin, What do they mean by registration number? We use the business number to report the EHT. Regards, Sam Naffaa, CMA 905.337.1288 *Please note my email has changed:* hcao.accounting@TheKey.com TheKey.com [image: TheKey] On Fri, Dec 29, 2023 at 2:16=E2=80=AFAM Irin Eva wrot= e: > Hi Sam, > > This has been set up in Ceridian, but Ceridian mentioned that they don't > have a Registration Number to make remittances if the account goes over 2 > Million. > > Could you pls provide us the Registration Number for Winnipeg EHT? > > Thanks, > Irin > > On Wed, Dec 27, 2023 at 10:33=E2=80=AFAM Irin Eva w= rote: > >> 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 to= tal >>> remuneration in a year of $2 million or less are exempted (see note bel= ow). >>> Associated groups (associated corporations/certain corporate partnershi= ps) >>> must share the $2 million exemption based on the total of their combine= d >>> 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 exempti= on >>> 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] >>> >>> >>> >>> >>> >>> >> >> -- >> >> 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] >> > > > -- > > 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] > --0000000000001ff803060df3ec07 Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Hi Irin, What do they mean by registration=C2=A0number= ? We use the business=C2=A0number to report

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