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Published | Categories : Income tax - businesses, Source deductions and contributions

Credit for Contributions to the Health Services Fund Extended Until March 13, 2021

Employers with an establishment in Québec that qualify for the Canada Emergency Wage Subsidy (CEWS) for a qualifying period can also claim the credit for contributions to the health services fund for the same period in respect of an employee who is on paid leave because of the COVID-19 pandemic.

On November 30, 2020, the CEWS was extended until March 13, 2021. As a result, the credit for contributions to the health services fund has also been extended until March 13, 2021. The qualifying periods for the credit for contributions to the health services fund are the same as those for the CEWS, with the first period beginning on March 15, 2020, and the last period ending on March 13, 2021.

For more information about the extension, see information bulletin 2020-15, published by the Ministère des Finances.

For information about the credit for contributions to the health services fund, see the Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V) and the COVID-19: FAQ for Employers.

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