Employer health tax interpretations

The ministry issues written interpretations relating to the Employer Health Tax Act.

The applicability of an interpretation to a particular circumstance depends upon the facts and information provided. For this reason, the ministry asks that you provide us with as much relevant detail as possible. Please note that variations in circumstance and incomplete or inaccurate information could impact the interpretation.

The ministry does not issue written interpretations for questions that do not relate to a particular taxpayer. General questions that do not relate to a particular taxpayer or that relate to the administration of the Employer Health Tax Act can be submitted to ITBTaxQuestions@gov.bc.ca.

To request an interpretation of the Employer Health Tax Act, please contact us by email at ITBRulings@gov.bc.ca

The ministry aims to respond to requests for an interpretation within 90 days. This response time may be extended if additional information or correspondence is required to provide a response.