Summary of Source Deductions and Employer Contributions
This form must be completed by any person who is required to file RL-1, RL-2 and RL-25 slips and who, during the year:
- ceased to carry on a business; or
- permanently stopped remitting source deductions and employer contributions without ceasing to carry on a business.
This version of the form is for 2020.
You should therefore see Credit for Contributions to the Health Services Fund in Respect of Employees on Paid Leave Due to the COVID-19 Pandemic and Extension of the Credit for Contributions to the Health Services Fund Announced in the Tax News Article of April 30, 2020, before completing lines 30 through 37 of the form.
If you are claiming the credit, enter:
- on line 31, the number 19;
- on line 32, the salary and wages subject to the contribution entered on line 30 that were paid to employees on paid leave for a week included in a qualifying period (other than to employees who received no remuneration for at least 14 consecutive days during the period).
These are the qualifying periods:
- March 15 to April 11, 2020;
- April 12 to May 9, 2020;
- May 10 to June 6, 2020;
- June 7 to July 4, 2020;
- July 5 to August 1, 2020; and
- August 2 to August 29, 2020.
We may contact you to ensure you qualify for the credit.