Exemptions from the Tax on Insurance Premiums

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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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