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End of note

Published | Category : Source deductions and employer contributions

Credit for Contributions to the Health Services Fund Extended Until August 28, 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 April 19, 2021, the CEWS (for an employee on paid leave) was extended until August 28, 2021. As a result, the credit for contributions to the health services fund has also been extended until August 28, 2021. The qualifying periods for the credit for contributions to the health services fund are the same as those for the CEWS for an employee on paid leave, with the first period beginning on March 15, 2020, and the last period ending on August 28, 2021.

For more information about the extension, see Information Bulletin 2021-4 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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