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Notes

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

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

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 Quebec’s tax brackets (see the table “Federal and Provincial/

Territorial Income Tax Rates and Brackets for 2014 and 2015”).

Quebec – Health Services Fund

Income Level

Required Contributions

Up to $14,135

Nil

14,136 to 49,140

1% of income over $14,135, maximum $150

Over 49,140

$150 + 1% of income over $49,140, maximum $1,000

Quebec – Health Contribution

Taxable Income (TI)

Required Contributions

Up to $18,175

Nil

18,176 to 20,195

5% of TI over $18,175

20,196 to 40,390

$100

40,391 to 42,405

$100 + 5% of TI over $40,390

42,406 to 131,260

$200

131,261 to 151,455

$200 + 4% of TI over $131,260

Over 151,455

$1,000

Notes

• Individuals who are residents of Quebec 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 

Quebec 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 Quebec’s tax brackets (see the table “Federal and Provincial/

Territorial Income Tax Rates and Brackets for 2014 and 2015”).

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