446 – Contribution to the health services fund

The purpose of this contribution is to ensure that everyone helps finance Québec's health services. Consequently, you may have to pay a contribution to the health services fund if you were resident in Québec on December 31, 2017 (or on the day you ceased to be resident in Canada in 2017), and the result of the following calculation is over $14,545: the amount on line 199 (total income) plus any amount included on line 276 as an income-averaging deduction for forest producers, minus the total of lines 101 and 105. To find out if you are required to pay a contribution and to calculate how much you have to pay, complete Schedule F.

Special cases

  • If you were resident in Québec on December 31, 2017, and you carried on a business in Canada, outside Québec, in 2017, calculate the amount of your contribution by multiplying the amount on line 82 of Schedule F by the percentage you determined on line 35 of form TP-22-V, Income Tax Payable by an Individual Who Carries On a Business in Canada, Outside Québec.
  • If you are claiming deductions on line 297 (points 9, 12 and 14), enter on line 62 of Schedule F the portion of the deductions that pertains to an amount not included on lines 101 and 142.
  • If you received a retroactive payment that must be reported on line 107, 110, 111, 119, 122 or 154, or interest on a retroactive payment (line 130), we can, at your request, calculate whether it is to your advantage to deduct the portion of the payment that relates to previous years from your income subject to the contribution for 2017, provided it is $300 or more. If it is to your advantage, we will adjust your contribution. Similarly, if you received a repayment of support that must be reported on line 142, we can calculate whether it is to your advantage to have the portion of the payment that applies to previous years deducted from your income subject to the contribution for 2017. If it is, we will adjust your contribution. If you want us to do these calculations, check box 404 on your return and complete form TP-766.2-V, Averaging of a Retroactive Payment, Support-Payment Arrears or a Repayment of SupportEnclose the form with your return.

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