Services Insured by the RAMQ – Coverage Backed by an Insurance Contract

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If the coverage provided under a private health services plan is backed by an insurance contract with an insurance corporation, subtract the portion of the premium paid for an employee that can reasonably be attributed to coverage related to the cost that would be assumed by the Régie de l'assurance maladie du Québec (RAMQ) for services insured under the Health Insurance Act.

However, if an employee is not subject to the Health Insurance Act for a given period in the year (as in the case, for example, of an employee posted outside Canada) and if the plan provides the employee with coverage and benefits that comprise, at the least, all the services for which the employee would be covered under the Health Insurance Act if he or she were subject to it, subtract the prescribed amount from the premium paid for the employee and reduce the tax on the insurance premiums accordingly.

Prescribed amount

The prescribed amount is obtained by multiplying the number of days in the period in question by one of the following:

  • $2.74 (for an employee who has individual coverage);
  • $10.96 (in all other cases).

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