Quebec Expands Health Services Fund Tax Exemption

An exemption from Quebec’s Health Services Fund tax for agriculture, forestry, and fishing businesses in 2026 and 2027 was extended to include a partial exemption depending on how much of a business’s wages are attributable to the covered industries, Revenu Quebec said Feb. 12.

The exemption, which was first announced in a budget update Nov. 25, applies to employers that can attribute more than 50% of their payroll in 2026 or 2027 to work in one of six industries classified according to the North American Industry Classification System, Revenu Quebec said in a news release. The six industries are ...