Provincial Health Premiums  /  23

Notes

• Individuals who are residents of Québec on December 31 are required to make payments

to the province’s Health Services Fund, based on their income calculated for Québec 

income tax purposes. Contributions are generally required in respect of self-employment 

income, pension income, investment income other than dividends from taxable Canadian 

corporations, and capital gains. Deductions are then made for certain items, including 

eligible RPP and RRSP contributions, support payments, investment carrying charges and 

allowable business investment losses.

• The income levels indicated in the table are indexed each year using the same indexation

factor as that used to index Québec’s tax brackets (see the table “Federal and Provincial/

Territorial Income Tax Rates and Brackets for 2013 and 2014”).

Québec – Health Services Fund

Income Level

Required Contributions

Up to $14,000

Nil

14,001 to 48,670

1% of income over $14,000, maximum $150

Over 48,670

$150 + 1% of income over $48,670, maximum $1,000

Québec – Health Contribution

Taxable Income (TI)

Required Contributions

Up to $18,000

Nil

18,001 to 20,000

5% of TI over $18,000

20,001 to 40,000

$100

40,001 to 42,000

$100 + 5% of TI over $40,000

42,001 to 130,000

$200

130,001 to 150,000

$200 + 4% of TI over $130,000

Over 150,001

$1,000

Notes

• Individuals who are residents of Québec on December 31 and aged 18 and over are also

required to pay the health contribution.  Prior to 2013, the health contribution was $200 

per person, except where family income was less than the exemption threshold ($14,730 

to $29,985 depending on the number of adults and children in the family). The 2013 

Québec budget (delivered on November 20, 2012) proposed to replace the current health 

contribution with a progressive system calculated based on the individual’s income for 

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

withholdings.

• The income levels indicated in the table are indexed each year using the same indexation

factor as that used to index Québec’s tax brackets (see the table “Federal and Provincial/

Territorial Income Tax Rates and Brackets for 2013 and 2014”).

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Current as of September 30, 2013