Principal Changes for 2021 – RL-1 Summary – Summary of Source Deductions and Employer Contributions

Elimination of the reduction of the contribution to the health services fund for the creation of specialized jobs

As of 2021, eligible employers can no longer claim the reduction of the contribution to the health services fund for the creation of specialized jobs in the natural and applied sciences sector on the RL-1 summary.

As a result, form LE-34.1.12-V, Reduction of the Contribution to the Health Services Fund: Creation of Specialized Jobs, should not be filed with the RL-1 summary for years after 2020.

Credit for contributions to the health services fund in respect of employees on paid leave due to the COVID-19 pandemic

If you qualify for the Canada Emergency Wage Subsidy (CEWS), you may be eligible for the credit for contributions to the health services fund in respect of employees on paid leave due to the COVID-19 pandemic.

For more information, see RL-1 Summary – Salary and Wages Eligible for the Credit for Contributions to the Health Services Fund (Line 32).

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