RL-1 Summary – Salary and Wages Eligible for the Credit for Contributions to the Health Services Fund (Line 32)

Note
Note Pay close attention to the following information.

This page is currently being updated. Please refer to the 2022-10 version of Guide to filing the rl-1 summary: summary of source deductions and employer contributions (RLZ-1.S.G-V).

End of note

Enter the total of the salaries and wages eligible for the credit for contributions to the health services fund.

Employees on paid leave due to the COVID-19 pandemic

If you are an employer who qualifies for the Canada Emergency Wage Subsidy (CEWS) and you have an establishment in Québec, you may be eligible for a credit for contributions to the health services fund in respect an employee on paid leave due to the COVID-19 pandemic.

To claim the credit:

  • Enter “19” in box 31.
  • On line 32, enter the portion of the salary and wages subject to the contribution to the health services fund on line 30 that was paid to an employee on paid leave, for a week included in a qualifying period.

The qualifying periods are as follows:

  • December 20, 2020, to January 16, 2021
  • January 17 to February 13, 2021
  • February 14 to March 13, 2021
  • March 14 to April 10, 2021
  • April 11 to May 8, 2021
  • May 9 to June 5, 2021
  • June 6 to July 3, 2021
  • July 4 to 31, 2021
  • August 1 to 28, 2021

We may contact you to ensure you qualify for the credit.

Eligible activities relating to a large investment project

If you hold 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 eligible for a credit for contributions to the health services fund in respect of eligible activities relating to the large investment project.

To claim the credit:

  • Enter “06” in box 31 (or “00” if you are claiming a credit in respect of eligible activities relating to a large investment project and also a credit in respect of an employee on paid leave due to the COVID-19 pandemic).
  • On line 32, enter the total of the following amounts:
    • the portion of the salary and wages subject to the contribution from line 30 that was paid to an employee on paid leave due to the COVID-19 pandemic, for a week included in a qualifying period (see the instructions above) (if you entered “00” in box 31),
    • the portion of the amount on line 30 that relates to eligible activities under the large investment project and that is included in the exemption period (do not include the portion that also relates to an employee on paid leave due to the COVID-19 pandemic with regard to whom you are claiming a credit for contributions to the health services fund).

Do not include the following on line 32:

  • directors' fees paid to a director;
  • bonuses and incentives;
  • taxable benefits;
  • commissions.

The tax assistance that a corporation, a partnership or a corporation that is a member of a partnership may receive in respect of a large investment project for a given year cannot exceed an amount corresponding to its tax assistance limit. For more information, see the Guide de la déclaration de revenus des sociétés (CO-17.G) (available in French only).

Documents to enclose

If you entered "06" or "00" on line 31 of the summary, you have to enclose the following documents with the summary when you file it:

  • a copy of the annual certificate issued by the Minister of Finance for the year concerned;
  • a copy of the sharing agreement for the year concerned, if you are a member of a partnership that is carrying out a large investment project and the partnership elected to allocate a portion or all of its tax assistance limit to its members.

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