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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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Provincial Health Premiums