diff --git a/lib/active_record/connection_adapters/sqlserver/core_ext/calculations.rb b/lib/active_record/connection_adapters/sqlserver/core_ext/calculations.rb
index 54af006b7..abc690744 100644
--- a/lib/active_record/connection_adapters/sqlserver/core_ext/calculations.rb
+++ b/lib/active_record/connection_adapters/sqlserver/core_ext/calculations.rb
@@ -41,7 +41,7 @@ def _calculate(operation, column_name)
               if operation == "count"
                 unless distinct_value || distinct_select?(column_name || select_for_count)
                   relation.distinct!
-                  relation.select_values = [ klass.primary_key || table[Arel.star] ]
+                  relation.select_values = Array(klass.primary_key || table[Arel.star])
                 end
                 # PostgreSQL: ORDER BY expressions must appear in SELECT list when using DISTINCT
                 # Start of monkey-patch
diff --git a/test/cases/coerced_tests.rb b/test/cases/coerced_tests.rb
index 1cea29b68..80d309de5 100644
--- a/test/cases/coerced_tests.rb
+++ b/test/cases/coerced_tests.rb
@@ -243,6 +243,25 @@ def test_update_date_time_attributes_with_default_timezone_local
   end
 end
 
+class HasManyThroughAssociationsTest < ActiveRecord::TestCase
+  # SQL Server does not have query for release_savepoint
+  coerce_tests! :test_associate_existing
+  def test_associate_existing_coerced
+    post   = posts(:thinking)
+    person = people(:david)
+
+    assert_queries_count(2) do
+      post.people << person
+    end
+
+    assert_queries_count(1) do
+      assert_includes post.people, person
+    end
+
+    assert_includes post.reload.people.reload, person
+  end
+end
+
 class BelongsToAssociationsTest < ActiveRecord::TestCase
   # Since @client.firm is a single first/top, and we use FETCH the order clause is used.
   coerce_tests! :test_belongs_to_does_not_use_order_by
@@ -1492,11 +1511,11 @@ def self.search_as_method(term)
       }
     end
 
-    assert_queries_match(/LIKE N'20!% !_reduction!_!!'/) do
+    assert_queries_match(/LIKE @0/) do
       searchable_post.search_as_method("20% _reduction_!").to_a
     end
 
-    assert_queries_match(/LIKE N'20!% !_reduction!_!!'/) do
+    assert_queries_match(/LIKE @0/) do
       searchable_post.search_as_scope("20% _reduction_!").to_a
     end
   end
@@ -2103,7 +2122,7 @@ def test_merge_doesnt_duplicate_same_clauses_coerced
 
     only_david = Author.where("#{author_id} IN (?)", david)
 
-    assert_queries_match(/WHERE \(#{Regexp.escape(author_id)} IN \(1\)\)\z/) do
+    assert_queries_match(/WHERE \(#{Regexp.escape(author_id)} IN \(@\d\)\)/) do
       assert_equal [david], only_david.merge(only_david)
     end
   end
@@ -2456,6 +2475,25 @@ def test_sqlcommenter_format_value_string_coercible_coerced
     end
   end
 
+  # SQL requires double single-quotes.
+  coerce_tests! :test_sqlcommenter_format_allows_string_keys
+  def test_sqlcommenter_format_allows_string_keys_coerced
+    ActiveRecord::QueryLogs.update_formatter(:sqlcommenter)
+
+    ActiveRecord::QueryLogs.tags = [
+      :application,
+      {
+        "string" => "value",
+        tracestate: "congo=t61rcWkgMzE,rojo=00f067aa0ba902b7",
+        custom_proc: -> { "Joe's Shack" }
+      },
+    ]
+
+    assert_queries_match(%r{custom_proc=''Joe%27s%20Shack'',string=''value'',tracestate=''congo%3Dt61rcWkgMzE%2Crojo%3D00f067aa0ba902b7''\*/}) do
+      Dashboard.first
+    end
+  end
+
   # Invalid character encoding causes `ActiveRecord::StatementInvalid` error similar to Postgres.
   coerce_tests! :test_invalid_encoding_query
   def test_invalid_encoding_query_coerced