--0000000000000f4925060d689a35 Content-Type: text/plain; charset="UTF-8" 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 total 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] --0000000000000f4925060d689a35 Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Hi Irin, Hope you had a nice long weeke= nd.=C2=A0 Is the total yearly payroll=C2=A0in MB exceeds $2M?=C2= =A0 Please see below information=C2=A0from KPMG for more informat= ion=C2=A0about MB EHT.=C2=A0 MB- The Health and Post Secondary Education Tax Le= vy The Health and Post Secondary Education T= ax Levy (HE Levy) is a tax imposed on remuneration that is paid to employee= s. The HE Levy is paid by employers with a permanent establishment in Manit= oba. Employers with total remuneration in a year of $2 million or less are = exempted (see note below). Associated groups (associated corporations/certa= in corporate partnerships) must share the $2 million exemption based on the= total of their combined yearly payroll. =C2=A0 Total Yearly Payroll = Tax Rate $2 Million or Less Exempt <span style=3D"fo