447 – Premium payable under the Québec prescription drug insurance plan

If, in 2017, you had a health insurance card issued by the Régie de l'assurance maladie du Québec (RAMQ), you were required to be covered by one of the following plans:

  • a group insurance plan that provides basic prescription drug insurance, if you were eligible for such a plan; or
  • Québec's public prescription drug insurance plan, if you were not eligible for a group insurance plan.

If you were eligible for a group insurance plan offering basic prescription drug insurance (that is, coverage at least equivalent to that provided by the RAMQ), you were required to become a member of that plan. If you did not do so, you must pay a premium under the Québec prescription drug insurance plan. However, even if you pay a premium, you are not entitled to benefits under the plan, because you were required to become a member of the group insurance plan that was available to you.

If you had basic prescription drug insurance provided by a group insurance plan, you were required to have your spouse covered by the plan, unless your spouse already had such insurance.

As a rule, if you did not have basic prescription drug insurance provided by a group insurance plan, you must help finance Québec's public prescription drug insurance plan by paying a premium when you file your income tax return.

The maximum premium for 2017 is $663.50 (per spouse, in the case of a couple).

To calculate your premium, complete Schedule K.

Completing and sending us Schedule K does not mean you are registering for the Québec prescription drug insurance plan. If you want to register for the plan or would like more information, consult the RAMQ website.

You do not have to complete Schedule K or pay a premium if any of the situations listed below applied to you in 2017. However, you must enter the number corresponding to your situation in box 449 of your return.

If you choose to pay your spouse's premium, complete Schedule K and leave box 449 blank. Your spouse must enter “20” in box 449 of his or her return.

14You were covered throughout the year by basic prescription drug insurance provided by a group insurance plan of which you were a member. 
16 You were covered throughout the year by basic prescription drug insurance provided by a group insurance plan of which your spouse, your father or your mother was a member.
18You received social assistance payments throughout the year.
20Your spouse has provided the required information about you in section 2 of Part B of Schedule K and has chosen to pay your premium (if applicable).
22Throughout the year, you were under 18 and not married.
24Throughout the year, you were an Indian registered with Indigenous and Northern Affairs Canada (INAC), or were recognized as an Inuk by that department.
26Throughout the year, you were a beneficiary under the James Bay and Northern Québec Agreement or the Northeastern Québec Agreement.
27

You were born before January 1, 1952, you did not have a spouse in 2017, and the amount of net federal supplements on line 148 of your return is more than $9,901.

28

You were born before January 1, 1952, you had a spouse throughout 2017, your spouse was also born before January 1, 1952, and the amount of net federal supplements on line 148 of your return is more than $5,932.

29

You were born before January 1, 1952, you had a spouse throughout 2017, your spouse was born before January 1, 1957 but after December 31, 1952, and the amount of net federal supplements on line 148 of your return is more than $5,475.

31You were born before January 1, 1952, you had a spouse throughout 2017, your spouse was born after December 31, 1957, and the amount of net federal supplements on line 148 of your return is more than $9,268.
32You did not have a Spouse on December 31, 2017, and the amount on line 275 of your return is $15,790 or less.
33You were born before January 1, 1952, the amount of net federal supplements on line 148 of your return is more than $5,475, all your medications were free throughout 2017 because of the amount you received as a Guaranteed Income Supplement and you had a spouse for only part of the year or, if you had a spouse throughout the year, your spouse turned 60 or 65 during the year.
34You had a spouse on December 31, 2017, and the amount on line 275 of your return plus the amount on line 275 of your spouse's return totals $25,600 or less.
35You were born in 1952, you held a valid claim slip issued by the Ministère du Travail, de l'Emploi et de la Solidarité sociale for all the months in the year that preceded your birthday (including the month of your birthday), and all your medications were free for the other months of the year because of the amount you received as a Guaranteed Income Supplement.

If none of the above situations applied to you in 2017, read the information that follows and complete Schedule K.

You had insurance that did not cover the cost of prescription drugs

You must pay a premium under the Québec prescription drug insurance plan if you had insurance that did not provide basic prescription drug coverage (coverage at least equivalent to that provided by the RAMQ). This is the case, for example, if you had a complementary insurance plan that reimbursed only expenses other than the cost of drugs covered by the Québec prescription drug insurance plan (expenses for hospital care, transportation by ambulance, etc.).

You were separated from your spouse

If you were covered for the whole year by basic prescription drug insurance provided by a group insurance plan of which your spouse was a member, and you were separated from your spouse in 2017 because of the breakdown of your relationship, you are not required to complete Schedule K or pay a premium. Simply enter “16” in box 449 of your return.

Income used to calculate the premium (Part A of Schedule K)

To determine the income used to calculate your premium, you must take into account the amount on line 275 of your return and, if you had a spouse on December 31, 2017, the amount on line 275 of his or her return.

On line 90, enter $663.50 if you were covered for the whole year by the Québec prescription drug insurance plan, you were required to pay the premium for all 12 months of 2017, and the income used to calculate the premium (line 48 of Schedule K) is more than:

  • $8,127 if you did not have a spouse on December 31, 2017; or 
  • $14,509 if you had a spouse on December 31, 2017. (If you choose to pay your spouse's premium, and your spouse was required to pay the premium for all 12 months of 2017, enter $663.50 on line 97 as well.)

Number of months for which you do not have to pay the premium (Part B of Schedule K)

If you were not covered throughout the year by basic prescription drug insurance provided by a group insurance plan, complete section 1 in Part B of Schedule K, regardless of whether you received benefits under the Québec prescription drug insurance plan.

If you had a spouse on December 31, 2017, and he or she has to pay a premium, you can choose to pay it for them. To do so, provide the required information about your spouse in section 2 of Part B and calculate your spouse's premium in Part C. Your spouse does not have to file Schedule K, but must enter “20” in box 449 of his or her return.

You were covered by a group insurance plan applicable only outside Québec

If you were covered by a group insurance plan applicable only outside Québec as well as by the Québec prescription drug insurance plan, the situations described on lines 14, 16 and 50 of Schedule K do not apply to you for the months during which you were covered by the plan applicable only outside Québec.

You attended an educational institution on a full-time basis (lines 54 and 68 of Schedule K)

You must check all 12 months of the year if you:

  • were at least 18 but under 26;
  • were your father's or mother's dependant
  • were registered for the Québec prescription drug insurance plan by your father or mother; and 
  • attended an educational institution full time at the secondary, college or university level during the winter and fall terms (regardless of whether you were enrolled for the summer term).

If you were not registered for the winter and fall terms, you must check the months (whether complete or not) included in the period in which you attended such an educational institution full time.

If, because of an impairment, you attended an educational institution as a duly enrolled student (at the secondary, college or university level) on a part-time basis only, contact us to find out what rules apply to your situation.

You were in a residential and long-term care centre (CHSLD) governed by the Act respecting health services and social services (lines 57 and 71 of Schedule K)

You are considered to be in a CHSLD if you reside in a hospital or facility maintained by a public institution or private institution under agreement that operates a CHSLD governed by the Act respecting health services and social services or by the Act respecting health services and social services for Cree Native persons. In that case, the CHSLD pays your medication costs.

You had a functional impairment (lines 58 and 72 of Schedule K)

You must check the months (whether complete or not) in which you:

  • had a functional impairment that occurred before you turned 18;
  • lived with your mother, father or tutor (guardian); 
  • were registered for the Québec prescription drug insurance plan by your mother, father or tutor; 
  • did not have a spouse; 
  • did not receive social assistance payments; and
  • had a document from the RAMQ attesting to your impairment.

For more information, contact the RAMQ.

Other situations (lines 59 and 73 of Schedule K)

You do not have to pay a premium if any of the following statements are true. Enter “12” in box 62 or 76 of Schedule K, as applicable.

  • Situation 29 or 31 described above applied to you but you wish to pay your spouse's premium.
  • You are a foreign national and are not entitled to the reimbursement of the cost of your prescription drugs under the Québec prescription drug insurance plan.
  • You are a French national temporarily living in Québec under the Protocole d'entente Québec-France and, in 2017, you attended, on a full-time basis, an educational institution recognized by the Ministère de l'Éducation et de l'Enseignement supérieur.
  • You are a French national temporarily living in Québec under the Entente entre le Québec et la France and, in 2017, you performed a remunerated or non-remunerated activity while subject to French law. 
  • You are a Belgian national temporarily living in Québec under the Entente entre le Québec et la Belgique and, in 2017, you attended, on a full-time basis, an educational institution recognized by the Ministère de l'Éducation et de l'Enseignement supérieur.
  • You are a Belgian national temporarily living in Québec under the Entente entre le Québec et la Belgique and, in 2017, you performed an activity as a detached worker or as a self-employed person while subject to Belgian law.
  • You were resident in a province other than Québec throughout 2017, and carried on a business in Québec.
  • You were temporarily living outside Québec throughout 2017.

If any of the following statements are truecontact us to find out what rules apply to you.

  • You became a resident of another province in 2017. 
  • You were resident in Québec on December 31, 2017, but you were also resident in another province during the year. 
  • You are an immigrant or emigrant.
  • You ceased to be covered by the Québec prescription drug insurance plan in 2017 (this is the case, for example, if you were outside Québec for 183 days or more).

Special case

If, in 2017, you received an amount as a Guaranteed Income Supplement and you or your spouse received a retroactive payment of the Old Age Security pension or federal supplements, we can, at your request, calculate whether it is to your advantage to deduct the portion of the payment that applies to previous years from your income subject to the Québec prescription drug insurance premium for 2016. If it is, we will adjust your premium and that of your spouse, if applicable. If you want us to do this calculation, 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 Support. Enclose the form with your return.

Your spouse died in 2017

If your spouse died in 2017 but is considered to have been your spouse on December 31, 2017, you can choose to pay his or her premium. Check box 73 in section 2 of Part B of Schedule K and the month(s) following the month of his or her death. Where applicable, calculate the number of months for which your spouse was not required to pay a (see lines 64 through 72).

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