Info Center


BRITISH COLUMBIA - Employer Health Tax (EHT) – Registration begins January 7, 2019


What is Employer Health Tax (EHT)?

The employer health tax is an annual tax on an employer’s B.C. remuneration paid to employees in a calendar year beginning on January 1, 2019.

The employers with a payroll in excess of $500,000 in a calendar year are required to register for EHT. 

The employers with B.C remuneration under $500,000 will not be impacted.

More information can be obtained at the following link:

Employer Health Tax (EHT)

Speculation and Vacancy Tax (SVT)

Speculation and Vacancy Tax (SVT) will be levied on the owners of the property as at December 31, 2018 at 0.5% of the impacted property's assessed value.

All residential property owners will be required to register online and file a declaration by March 31, 2019 to claim an exemption or pay the SVT.

The government will send letters to all home owners in January of 2019 with details on how to register.