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The Charter of the French language and its regulations govern the consultation of English-language content.

Exemptions from the Tax on Insurance Premiums

The tax on insurance premiums applies to most insurance premiums, such as premiums for damage insurance or group insurance of persons. However, it does not apply to:

  • an individual policy for insurance of persons
  • a group insurance of persons policy for which the employer pays a premium for an employee who works in an establishment belonging to the employer but located outside Québec
  • a reinsurance policy
  • a marine insurance policy, unless it covers risks relating to the use of a pleasure boat on inland waters only
  • a contribution payable under an annuity contract
  • an amount payable to obtain a surety
  • a premium of $0.25 or less
  • a premium payable by a cemetery corporation under an insurance policy relating to property used for the cemetery or for cemetery activities
  • a premium, an assessment or a contribution payable under one of the following:
    • the Workers' Compensation Act
    • the Act respecting industrial accidents and occupational diseases
    • the Act respecting parental insurance
    • the Crop Insurance Act
    • the Act respecting farm income stabilization insurance
    • the Act respecting the Régie de l'assurance maladie du Québec
    • the Act respecting the Québec Pension Plan
    • the Employment Insurance Act
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