Provincial Payroll and Health Fund Taxes / 169
Québec Health
Services Fund
2
Newfoundland Health
and Post-Secondary
Education Tax
Tax rate
4.26%
4
2.00%
Exempt remuneration
5
—
$1,200,000
6
Instalment period
Monthly
9
Monthly
10
Annual filing deadline
February 28
February 28
Assessment period
4 years
4 years
11
Refund period
4 years
3 years
Appeal deadline
12
90 days
60 days
(6) The $1,200,000 exemption applies to all employees effective January 1, 2011. Prior to this
date, there was a $1 million exemption to all employees, during January 1, 2008 through
December 31, 2010. Prior to January 1, 2008, there was a $500,000 exemption that
applied to employers with annual payroll in excess of $700,000. Employers with annual
payroll of less than $600,000 were exempt from tax. For annual payroll between $600,000
and $700,000, the exemption was gradually reduced from $600,000 down to $500,000.
Monthly instalments and returns are due on the 15th of the month following the month in
which the remuneration is paid.
(7) Monthly instalments and returns are due on the 15th of the month following the month in
which the remuneration is paid.
(8) Monthly instalments and returns are due on the 15th of the month following the month
in which the remuneration is paid. Employers with annual payroll of $600,000 or less are
not required to make instalments. Instead, they must remit the tax once a year along with
their annual return.
(9) Monthly instalments and returns are due on the 15th of the month following the month
in which the remuneration is paid. However, the frequency of instalments will depend
upon an employer’s average monthly remittances of income tax, Québec Pension Plan
contributions and HSF.
(10) Monthly instalments and returns are due on the 20th of the month following the month in
which the remuneration is paid.
(11) If the employer is not registered for this tax, the assessment period could be extended to
six years.
(12) The appeal deadline generally starts on the date of mailing of the Notice of Assessment.
Current as of June 30, 2013
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