Provincial health care levies & WCB

If your payroll includes employees in any of the following provinces, you may be required to submit the form listed below.

Province	Requirement	Deadline
Northwest Territories / Nunavut	Annual Payroll Tax Returns	March 2, 2026
Quebec	Enter total amount of Worldwide Wages for 2025 when submitting first pay period of 2026	With your first payroll of 2026
	Complete QHSF section of RL-1 Summary (RLZ-1.S-V)	March 2, 2026
Ontario	Annual EHT return	March 16, 2026)
British Columbia	EHT Annual Return and final quarterly payment	March 31, 2026
Manitoba	HE Levy Annual Report and T4 Summary (for Health & Post Secondary Education Tax)	March 31, 2026
Newfoundland and Labrador	Annual HAPSET Declaration Return	March 31, 2026

• Quebec health services fund (QHSF)
• Newfoundland and Labrador health and post-secondary education tax (HAPSET)
• Ontario employer health tax (EHT)
• Manitoba health and post-secondary education tax
• British Columbia employer health tax (BC EHT)
• Northwest Territories/Nunavut payroll tax
• WCB reporting