0052E (2012/01) Page of

Ministry of FinanceEmployer Health Tax 33 King Street West PO Box 640 Oshawa ON L1H 8P5 1 866 ONT-TAXS (1 866 668-8297) 1 800 263-7776 (TTY) Website: ontario.ca/finance

Schedule 1 – Multiple Accounts

• A multiple account employer must complete and submit this schedule with the annual return of the employer’s designated account.

• If you are also an associated employer, please complete Schedule 2 – Associated Employers Exemption Allocation first to determine your total allowable exemption amount (total of column of Schedule 1).C• Multiple account employers are required to complete an annual return for each account held as a multiple accounts employer and/or an associated employer.

Legal name of employer

Business Number / EHT account number Please keep a copy for your records.

A Business Number/ EHT account number

Total Ontario remuneration for the year

B

(insert applicable year)

Allocated exemption amount

(Cannot exceed $400,000 for the year)

C Taxable Ontario remuneration

D

B minus C )(

If insufficient space, attach list.Total

Must be prorated based on the number of days the employer had a remuneration anda permanent establishment in Ontario.

Must be allocated among all the multiple and all the associated accounts.

02

Person to contact for enquiries concerning this schedule: First name (please print) Last name Position/Title Date Telephone number

Date received

© Queen’s Printer for Ontario, 2012 Disponible en français

0052E (2012/01) Page of

Instructions to complete the Schedule 1 – Multiple Accounts

This schedule must be completed by multiple accounts employers and submitted with the annual return of one of the accounts designated by the employer.

Column A Enter all business numbers or Employer Health Tax account numbers of the multiple accounts employer.

Column B Enter the total Ontario remuneration for each account.

Column C Enter the exemption amount to be allocated to each account. A multiple accounts employer may allocate the exemption to any of its multiple accounts to the extent that the sum of the amounts does not exceed the employer’s allowable exemption.

A multiple accounts employer that is associated with other eligible employers must first take its total allowable exemption amount from column E of Schedule 2.

Each account will enter its Allocated Exemption Amount from column C of Schedule 1 on line of its annual return.2

Column D Subtract the amount in column C from the corresponding amount in column B.

0052E (2012/01)

Government of Ontario

G:\Ontario\NEW Ont Trillium logo blk.bmp

Ministry of Finance

Employer Health Tax

33 King Street West

PO Box 640

Oshawa ON  L1H 8P5

1 866 ONT-TAXS (1 866 668-8297)

1 800 263-7776 (TTY)

Website: ontario.ca/finance

Schedule 1 – Multiple Accounts

•  A multiple account employer must complete and submit this schedule with the

   annual return of the employer’s designated account.

• If you are also an associated employer, please complete Schedule 2 –

   Associated Employers Exemption Allocation first to determine your total

   allowable exemption amount (total of column       of Schedule 1).

If you are also an associated employer, please complete Schedule 2 – Associated Employers Exemption Allocation first to determine your total allowable exemption amount (total of column C of Schedule 1).

C

•  Multiple account employers are required to complete an annual return for each

   account held as a multiple accounts employer and/or an associated employer.

Business Number /

EHT account number 

Please keep a copy for your records.

A

Business Number/

EHT account number

Total Ontario remuneration

for the year

B

Allocated

exemption amount

(Cannot exceed $400,000 for the year)

C

Taxable

Ontario remuneration

D

B

minus

C

)

(

If insufficient space, attach list.

Total

Must be prorated based on the number of

days the employer had a remuneration and

a permanent establishment in Ontario.

Must be allocated among all the multiple

and all the associated accounts.

02

02

Person to contact for enquiries concerning this schedule: 

© Queen’s Printer for Ontario, 2012

Disponible en français

Instructions to complete the Schedule 1 – Multiple Accounts

This schedule must be completed by multiple accounts employers and submitted with the annual

return of one of the accounts designated by the employer.

Column A      Enter all business numbers or Employer Health Tax account numbers of the multiple

accounts employer.

Column B      Enter the total Ontario remuneration for each account.

Column C      Enter the exemption amount to be allocated to each account. A multiple accounts

employer may allocate the exemption to any of its multiple accounts to the extent that

the sum of the amounts does not exceed the employer’s allowable exemption.

A multiple accounts employer that is associated with other eligible employers must first

take its total allowable exemption amount from column E of Schedule 2.

Each account will enter its Allocated Exemption Amount from column C of Schedule 1

on line         of its annual return.

2

Column D      Subtract the amount in column C from the corresponding amount in column B.

8.2.1.3144.1.471865.466429

NumericField2: Select this link go to 'Ministry of Finance'. This link will open in a new browser window.: Clear Form: Legal name of employer: Business Number orEHT account number : B. Total Ontario remunerationfor the year. insert applicable year: Item 15. A. Business Number orEHT account number.: Item 15. B. Total Ontario remunerationfor the year: Item 15. C. Allocated exemption amount.: Item 15. D. Taxable Ontario remuneration. B minus C.: 0.00000000C. Allocated exemption amount. Total.: Person to contact for enquiries concerning this schedule, First name, Last name: Person to contact for enquiries concerning this schedule, Position or Title: Person to contact for enquiries concerning this schedule, Date. Enter date in format: year: 4 digits, month: 2 digits, day: 2 digits. Or select date from drop down.: Person to contact for enquiries concerning this schedule, Telephone number: Date received. Enter date in format: year: 4 digits, month: 2 digits, day: 2 digits. Or select date from drop down.: PrintButton1: