Ontario Employer Health Tax Deferral 2025
On April 7, 2025, Ontario’s Ministry of Finance announced an optional EHT deferral for businesses impacted by tariffs from April 1 to October 1, 2025. The taxes for these months were due on October 1, 2025.
The option to defer payment of ON EHT applied to taxes due between April 1, 2025, and October 1, 2025. Regular filing, payment activities, penalties and interest were resumed after the relief period ended.
Additional details can be found here: Ontario EHT Deferral
After the deferral period, you were solely responsible for:
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Calculating and reconciling the EHT payments deferred.
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Remitting the deferred amounts prior to the deadlines communicated by the agency.
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Any late fees or penalties associated with the payments deferred.
To view the pay periods you selected to defer, go to the Government Relief Programs Report page.