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Do contract earning count towards EHT calculations?

Expert: Mario Cywinski

Lori asked:

Are contract earnings included in EHT calculations for a company?

Mario Cywinski answered:

According to the EHT how to identify an "EMPLOYER-EMPLOYEE RELATIONSHIP" bulletin (, under the Part-time or Casual Workers category, the following is stated: "The fact that an individual may be employed on a 'part-time' or 'casual' basis has no effect on whether the individual is considered to be an 'employee' or a 'self-employed individual' for EHT purposes."

If you require further information on EHT, be sure to visit the Ontario Ministry of Revenue's EHT guide for employers at:

About the author

Mario Cywinski was the Assistant Editor of and a graduate of Humber College's Journalism Program. Mario is currently the Managing Editor for Canadian Automotive Fleet and Fleet Vans and Trucks magazines, and is a member of AJAC. He has also worked for Trajan Publishing Corporation as a copy editor, and interned at ABC News, OMNI Television and Global TV.

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