1.Workers' compensation non-compliance penalties are assessed for:

early filing of annual statements

overestimating assessable earnings

early remittances

underestimating assessable earnings

2.Which of the following employers in Ontario would not be eligible for the $490,000.00 Employer Health Tax exemption?

Crown corporations subject to tax under Part I of the Income Tax Act

Registered charity

School board

Private sector employer with an annual Ontario payroll of $5 million or less