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