To complement the Canada Emergency Wage Subsidy, a credit on employers contribution to the Health Services Fund will be established for employers that can benefit from the Canada Emergency Wage Subsidy and that maintain an establishment in Québec.
The credit on employers contribution to the Health Services Fund will be granted for a period of up to 12 weeks, retroactive to March 15, 2020. As is the case for the reimbursement of certain employer contributions granted by the federal government, it will be equal to the total amount of the contribution to the Health Services Fund paid by a specified employer with respect to the wages paid to certain employees on paid leave.
Specified employer
A specified employer, for the year 2020, for the purposes of the credit on employers contribution to the Health Services Fund, will mean an employer that, during the year, maintains an establishment in Québec and is, for a qualifying period, a qualifying entity.
Qualifying entity
A qualifying entity, for a qualifying period, will mean an entity that is a qualifying entity for such a qualifying period for the purposes of the Canada Emergency Wage Subsidy.
Qualifying period
For the purposes of the credit on employers contribution to the Health Services Fund, a qualifying period will mean one of the following periods:
⎯the period beginning on March 15, 2020 and ending on April 11, 2020;
⎯the period beginning on April 12, 2020 and ending on May 9, 2020;
⎯the period beginning on May 10, 2020 and ending on June 6, 2020.
Calculation of the credit on employers contribution
A specified employer, for the year 2020, that, during this year, has paid, allocated, granted or awarded a specified wage to an employee will be deemed to have paid, in respect of the year, an amount in payment of its contribution to the Health Services Fund equal to all the amounts each of which represents a specified expense of the employer in respect of an employee for the year.
Specified expense
A specified expense of a specified employer in respect of an employee, for the year 2020, will be equal to the amount paid by the employer as a contribution to the Health Services Fund that is attributable to the specified wage that it paid, allocated, granted or awarded to the employee for a week falling within a qualifying period.
Specified wage
The specified wage of an employee for a week falling within a qualifying period will mean the wage paid, allocated, granted or awarded by the specified employer to the employee for such a week during which the employee is on paid leave5and that falls within a qualifying period during which the employee is a specified employee and the employer is a qualifying entity.
Specified employee
A specified employee of a specified employer, for a qualifying period, will mean an individual employed by the specified employer, during the qualifying period, other than an individual who receives no remuneration from the employer for at least 14consecutive days during the qualifying period.
Application for the credit on employers contribution to the Health Services Fund
The Minister of Revenue will pay to a specified employer the credit on employers contribution to the Health Services Fund, for the year 2020, after the submission by the employer to him of an application to this effect. The application for the credit on employers contribution to the Health Services Fund must be made in writing and be accompanied by documents and information that enable the Minister of Revenue to establish the amount of the credit on employers contribution to the Health Services Fund to which the employer is entitled. The application must be submitted to the Minister of Revenue when the employer submits the Summary of Source Deductions and Employer Contributions for 2020.