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

Tax on Insurance Premiums — Payment

When you pay an insurance premium, you are generally required to pay a tax on it.

The rate of the tax on insurance premiums is 9%. Note that this tax also applies to premiums paid to the Société de l'assurance automobile du Québec.


GST and QST do not apply to insurance premiums.

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You must report and pay the tax on insurance premiums if the tax is not collected at the time of total or partial payment of a premium and you are in one of the following situations:

  • You are resident in Québec.
  • You own an establishment in Québec or are deemed to hold such an establishment under the Taxation Act.
  • Your insurance covers property located in Québec.

To report and pay the tax, you must complete the Return Respecting the Tax on Insurance Premiums (form FP-505.D.H-V).

For a list of insurance products that are not subject to the tax, see Exemptions from the Tax on Insurance Premiums.

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