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

Credit for Contributions to the Health Services Fund Extended Until June 5, 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 March 3, 2021, the CEWS was extended until June 5, 2021. As a result, the credit for contributions to the health services fund has also been extended until June 5, 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 June 5, 2021.

For more information about the extension, see the document entitled Additional Information published by the Ministère des Finances with the 2021-2022 budget.

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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