• March 15, 2020, to April 11, 2020;
• April 12, 2020, to May 9, 2020;
• May 10, 2020, to June 6, 2020.

Employers must complete the Summary of Source Deductions and Employer Contributions (RLZ-1.S^[174]-V and RLZ-1.ST^[175]-V), for 2020, in order to claim the credit. As of May 1, 2020, an employer can reduce the amount of it’s periodic payment to Revenu Québec for its Health Services Fund contribution, which is attributable to a specified wage that it has paid, allocated, granted or awarded prior to the time of the periodic payment and which has not reduced another periodic payment. An employer may not amend a source deduction or employer contributions return filed before May 1, 2020, to take into account the credit for contributions to the health services fund.

According to Revenu Québec^[176], employees can deduct employment expenses related to working from home as long as their employer does not reimburse them. These expenses include supplies, such as paper, pencils and ink cartridges, internet fees, provided they are billed according to use; expenses relating to a home office space where employment activities are carried out more than 50% of the time, including heating, electricity, cleaning products, lighting accessories and minor repairs. An employee who is a tenant can deduct a reasonable part of the rent related to the home office space. However, an employee who is an owner cannot deduct an amount for the rental value of the home workspace. Employees can deduct these employment expenses in their 2020 income tax returns by filing form TP-59-V ^[177] (Employment Expenses of Salaried Employees and Employees Who Earn Commissions) or a detailed statement of expenses as well as form TP-64.3^[178] (General Employment Conditions) completed by the employer.

Revenu Québec commented that, in the context of COVID-19, where supporting documentation is provided, the total or partial reimbursement of a maximum amount of $500 intended to offset the cost of acquiring personal computer equipment or office equipment required for working from home is not a taxable benefit for the employee.