Exempt Salaries and Wages – Health Services Fund

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Large investment project

If you have an annual certificate issued by the Minister of Finance for a given year confirming that a project qualifies as a large investment project and certifying that the project is being carried out in that year, you may be exempted, under certain conditions, from the contribution to the health services fund on the salaries and wages subject to the contribution you pay to employees in a pay period that includes the exemption period for eligible activities relating to the project.

You must include the exempted salaries and wages in the total payroll used to determine your contribution rate.

Salaries and wages do not include:

  • directors' fees;
  • bonuses;
  • taxable benefits;
  • incentives and commissions (except if the employee's duties relate to the commercialization of the activities or products of the business related to the large investment project);
  • the salary or wages paid to an employee:
    • whose duties consist in building, expanding or modernizing the site where a large investment project will be carried out,
    • who develops an eligible digital platform, and
    • for the portion of time that the employee spends simultaneously on eligible activities related to the large investment project and on other activities of the corporation or partnership.

If the pay period does not fall entirely within the exemption period, only the portion of the salaries and wages related to the exemption period is exempt from the contribution to the health services fund.  

Note

The tax assistance that a corporation, a partnership or a corporation that is a member of a partnership may receive for a given year cannot exceed an amount corresponding to its tax assistance cap for that year.

For more information, see the Guide de la déclaration de revenus des sociétés (CO-17.G) (available in French only).

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