RL-1 Summary – Amount Eligible for the Reduction in the Contribution (Line 37a)

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You may be able to claim a reduction in the contribution to the health services fund for the creation of specialized jobs if you meet the following conditions:

  • Your total payroll (amount on line 28) is less than $6 million.
  • You paid an eligible employee hired after June 4, 2014, eligible salary or wages, and the employee holds a recognized full-time job in Québec in the natural and applied sciences sector, under an employment contract.

For more information and to calculate the amount you have to enter on line 37a, complete form LE-34.1.12-V, Reduction of the Contribution to the Health Services Fund: Creation of Specialized Jobs, for the year concerned. Enter the amount from line 28 of form LE-34.1.12-V on line 37a of the RL-1 summary.

Document to enclose

If you enter an amount on line 37a of the summary, you have to enclose a duly completed copy of form LE-34.1.12-V with the summary when you file it.

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