Published | Category: Income tax - individuals
Elimination as of 2016 of the Health Contribution for Low- and Middle-Income Individuals
In the Budget Speech delivered on March 28, 2017, Québec's Finance Minister announced that the health contribution would be eliminated retroactively for low- and middle-income taxpayers. As a result, individuals whose net income (line 275 of the income tax return) is $134,095 or less no longer have to pay the health contribution. Individuals whose net income is greater than $134,095 must pay a health contribution equal to 4% of the portion of their net income that exceeds that amount—the $175 minimum contribution has been eliminated, while the $1,000 maximum contribution remains unchanged.
Revenu Québec will correct the 2016 income tax returns of individuals affected by the change by adjusting the refund or balance due and, where necessary, will issue new notices of assessment.
If you have already filed your income tax return, you do not need to send us a new one.