Employers may register for EHT by:
* Visiting www.trd.fin.gov.on.ca and select 'Online Services'
* Calling or visiting one of the Ministry of Finance tax officers
* Completing an Information Questionnaire, available from the Ministry of Finance, and returning it to any Ministry of Finance tax office
* Visiting an Ontario Business Connects (OBC) location and registering electronically by using their self-help workstations or through their internet site at www.cbs.gov.on.ca/obc
* Registering electronically by visiting Canada Customs and Revenue Agency's internet site www.businessregisration.gc.ca
Eligible employers whose cumulative payroll does not exceed the exemption threshold and who are not associated are not required to register with the Ministry. All other employers, including all members of an associated group, are required to register.
Answer taken from the Ministry of Finance, Small Business Guide
Please see "Employer Health Tax Guide for Employers" from http://www.trd.fin.gov.on.ca/scripts/index_.asp?action=31&P_ID=3687&N_ID=3&PT_ID=2697&U_ID=0 for full details.