Who pays Ontario Employer Health Tax in 2026, how the $1 million exemption works, the rates, and when the return is due.

Salary or dividends? How each one works for a Canadian corporation owner: CPP, EI, RRSP room, T4 and T5 slips, and when a mix makes sense.

Open a CRA payroll account, deduct CPP, EI and tax, remit on time, file T4s by the last day of February. The steps, with the 2026 numbers.