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Published | Category : Source deductions and contributions

Refund of Overpayments of the Contribution to the Health Services Fund Made by SMBs That Are Entitled to the Reduced Contribution to the Health Services Fund for SMBs

If you are entitled to the reduced rate of the contribution to the health services fund for small and medium-sized businesses in the primary and manufacturing sectors, and the amounts paid to Revenu Québec toward your contribution to the health services fund after January 1, 2015, were not calculated using the reduced rate, you can determine the actual amount of your contribution for the year when you file the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V or RLZ-1.ST-V). If applicable, you will receive a refund of the overpayment. On line 38 of the summary, enter the amount of the contribution to the health services fund you remitted in the year using the periodic remittance forms.

For more information, refer to Information Bulletin 2014-11 (PDF – 555 KB), published by the Ministère des Finances on December 2, 2014.

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