Ask an Expert
Do contract earning count towards EHT calculations?
Expert: Mario Cywinski
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 (http://www.rev.gov.on.ca/english/bulletins/eht/pdf/0196.pdf), 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: http://www.rev.gov.on.ca/english/guides/eht/2436.html.
About the author
Mario Cywinski was the Assistant Editor of Canadaone.com 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.