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Services Insured by the RAMQ – Coverage Not Backed by an Insurance Contract

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If the coverage provided under a private health services plan is not backed by an insurance contract with an insurance corporation, subtract from the total amount of the benefits paid in the year to employees who have the coverage and benefits the amount of the benefits that can be considered to relate 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.

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 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 they were subject to it, subtract the prescribed amount respecting the coverage and benefits in question from the total amount of benefits paid in the year to employees who have the coverage and benefits, and reduce the tax on the insurance premiums accordingly.

Prescribed amount

The prescribed amount is obtained by multiplying, for each employee in the situation described in the preceding paragraph, the number of days the employee is in that situation and has the specific types of coverage and benefits by:

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

For sample calculations, see guide IN-253-V, Taxable Benefits.

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