​Charities with employees in Ontario will be pleased to hear that as of January 1, 2014, the amount of their annual Ontario payroll that is exempt from Ontario Employer Health Tax (“EHT”) has been raised from $400,000 to $450,000.  It is anticipated that the exemption limit will be adjusted for inflation every five years, so charities can expect to see the exemption limit increasing into the future.  Further, while the exemption for private-sector employers with annual Ontario payroll over $5 million has been eliminated, registered charities are specifically excluded from this elimination.  As a result, Ontario charities with annual Ontario payroll of over $5 million will remain eligible for the exemption from EHT.