22  /

Note

• Individuals who are residents of Ontario on December 31 are required to pay a provincial

Health Premium as part of their Ontario income tax liability, based on their taxable 

income. Amounts are withheld from employees’ pay as part of their regular income tax 

withholdings. Self-employed and other individuals who make income tax instalments are 

required to add the premium to their regular instalment payments.

Notes

• Residents of British Columbia are required to make monthly payments under the

province’s Medical Services Plan (MSP). The amounts in the table reflect information that 

is effective January 1, 2013. These amounts increased from the prior year.

 

 No premiums are payable for those with “adjusted net income” at or below the lower 

thresholds, and full premiums are payable once residents exceed the upper income 

thresholds. Premium assistance is available for those with “adjusted net income” between 

these two threshold amounts. “Adjusted net income” is based on the family’s net income 

for the preceding tax year, less deductions for age, family size and disability.

• Effective January 1, 2014, the province proposes to increase the annual premium of the

province’s MSP as follows: $831 for single person, $1,506 for a family of two and $1,662 

for a family of three or more.

Provincial Health Premiums

British Columbia

Single

Individual

Family 

of Two

Family of Three 

or More

Maximum 

annual premium

$    798

$  1,446

$  1,596

Income threshold for 

premium assistance

22,000

22,000

22,000

Income threshold 

for full premium

30,000

30,000

30,000

Ontario

Taxable Income (TI)

Annual Premium

Up to $20,000

Nil

20,001 to 25,000

6% of TI over $20,000

25,001 to 36,000

$300

36,001 to 38,500

$300 + 6% of TI over $36,000

38,501 to 48,000

$450

48,001 to 48,600

$450 + 25% of TI over $48,000

48,601 to 72,000

$600

72,001 to 72,600

$600 + 25% of TI over $72,000

72,601 to 200,000

$750

200,001 to 200,600

$750 + 25% of TI over $200,000

Over 200,600

$900

© 2013 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms

affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Current as of September 30, 2013