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Originally Posted by MaskTVMaura
In Manitoba, it is taken directly off your paycheque (if you are an employee), just like income tax, CPP, and EI.
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Are you sure about that?
Employers are required to pay the 2.15% Health and Post-Secondary Education Tax Levy depending on their annual payroll. Employers with annual payrolls of up to $1.0 million are exempt from the tax. Employers with annual payrolls between $1.0 million and $2.0 million pay tax at a reduced rate (calculated as: annual payroll minus $1.0 million multiplied by 4.3%).
http://www.gov.mb.ca/finance/fedprov/healthandeduc.html
It doesn't say anything about employees, and I'm looking at my wife's cheque stub right now.
From
http://www.gov.mb.ca/finance/fedprov/majortaxes.html