Skip to Main Content
Go to ILO main website
Français
Español
 
 
 
Home
CAN-2018-L-111457
Breadcrumb
Title_of_text
Employer Health Tax Act [SBC 2018] c. 42
Main Region
First Region
Country(ies)
Canada
Territorial subdivision(s)
British Columbia
Subjects (Classification)
Medical care and sickness benefit
Adopted on (Date of text)
2018-11-08
Scope of text
State or Province
Type of legislation (Type of text)
Law, Act
Second Region
Abstract/Citation
As part of the British Columbia government’s plan to phase out Medical Services Plan premiums, it adopted the Employer Health Tax Act. The Act shifts part of the responsibility for subsidising the B.C. health care system from individuals to employers through the Employer Health Tax (EHT). Employers who pay employees from a permanent establishment in BC and employers with employees that report to work at a permanent establishment in BC will be liable to pay the EHT unless they qualify for an exemption.
Electronic region
Electronic source title
Legislation on-line (consolidated)
Author
Queen's Printer, Victoria, British Columbia, Canada
URL
https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/18042