Enter your total payroll only if it exceeds $2 million. If you have more than one establishment or if you hold a training initiative quality certificate, click Special Cases — Contribution to the WSDRF.

Your total payroll corresponds to the total of box A from all the RL-1 slips you filed. Do not enter the total if one of the following situations applies to you:

• You paid a salary or wages to an employee who is an Indian.
• One of your Québec employees is temporarily posted outside Canada.
• You paid or allocated an amount under an employee benefit plan, a profit-sharing plan or an employee trust.
• You paid an amount to acquire, on behalf of an employee, a share or a fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction.
• You paid fees to a member of a commission or a committee established under a Québec statute.

If one of the above situations applies to you, complete the work chart in Appendix 1 to the Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V) to calculate your total payroll.

Multiply the amount on line 71 by 1% and enter the result.

Complete the work chart and enter the amount from line 79.4 of the work chart on line 74 of the summary.

Balance of eligible training expenditures carried forward from previous years to the current year (line 79.1 of the work chart)

If applicable, enter the amount from line 79 of the work chart on the RL-1 summary you completed for the previous year.

If your total payroll on line 71 exceeds $2 million for the year and it did not for the previous year, you can enter the eligible training expenditures incurred in the previous year on line 79.1 of the work chart.

Eligible training expenditures for the current year (line 79.2 of the work chart)

Enter the result of the following calculation:

• the total of all eligible training expenditures incurred in the year (for training intended to improve the qualifications and skills of employees);

minus

• any government assistance (subsidy, grant, forgivable loan, tax credit, investment allowance or other) that you received in respect of the expenditures.

Do not subtract government assistance received in respect of eligible training expenditures incurred in the year if you are a childcare centre (CPE), a subsidized daycare centre, a home educational childcare coordinating office, a job integration company, an ambulance service, the Corporation d'urgences-santé, or a non-profit organization or cooperative that is a certified adapted business.

The following are eligible training expenditures:

• the salaries and wages paid to employees for the hours they spend on training activities (whether they are attending a training activity or leading it);
• the salaries and wages paid to trainees from a recognized educational institution during their training session;
• the salaries and wages paid to supervisors of interns and guides for teachers doing refresher training in the workplace, for the hours they devote exclusively to supervision and support activities;
• any expenses related to training activities (for example, travel expenses, cost of the training, payments you make to or expenditures you incur with a recognized training mutual).

For more information on calculating eligible training expenditures, see the Guide sur les dépenses de formation admissibles (available in French only) on the website of the Commission des partenaires du marché du travail, or contact us.

Amount used to reduce or cancel the contribution to the WSDRF (line 79.4 of the work chart)

Enter the lesser of:

• the amount on line 73 of the summary; and
• the amount on line 79.3 of the work chart.

Eligible training expenditures that can be carried forward to subsequent years (line 79.5 of the work chart)

Subtract the amount on line 79.4 from the amount on line 79.3 and enter the result.

If you entered an amount on line 71, subtract the amount on line 74 from the amount on line 73. If the result is $0, you do not have to contribute to the WSDRF for the year. Enter “0” on line 75.

If you did not enter an amount on line 71, you do not have to contribute to the WSDRF for the year. Enter “0” on line 75.

You have more than one establishment

If you have more than one establishment, enter the combined total payroll of all your establishments on line 71 if it is more than $2 million.

You have to file an RL-1 summary for each establishment that has an employer account. However, since the contribution to the WSDRF must be calculated for the business as a whole (and not for individual establishments), include all data pertaining to the contribution on lines 71 through 75 of only one of the RL-1 summaries you are filing.

You hold a training initiative quality certificate

If you hold a training initiative quality certificate issued by the Commission des partenaires du marché du travail, leave lines 71 through 75 blank. You do not have to contribute to the WSDRF for the year.