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 <Madhu.Vijayan@TheKey.com>
TheKey.com <https://www.thekey.com/>
[image: TheKey] <https://www.thekey.com/>
On Fri, Dec 29, 2023 at 2:16 AM Irin Eva <irin.eva@thekey.com> wrote:
> 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 AM Irin Eva <irin.eva@thekey.com> wrote:
>
>> 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 AM Sam Naffaa <hcao.accounting@thekey.com>
>> 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 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 <Madhu.Vijayan@TheKey.com>
>>>
>>> TheKey.com <https://www.thekey.com/>
>>> [image: TheKey] <https://www.thekey.com/>
>>>
>>>
>>>
>>>
>>>
>>>
>>
>> --
>>
>> 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]
>