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Employer Health Tax Act [SBC 2018] c. 42

Main Region

First Region

Canada
British Columbia
Medical care and sickness benefit
2018-11-08
State or Province
Law, Act

Second Region

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