If you are a self-employed person or a member of a partnership, you must pay the following contributions and premiums:

• the Québec parental insurance plan (QPIP) premium
• the Québec Pension Plan (QPP) contribution
• the Québec prescription drug insurance plan premium
• the health services fund contribution

The Québec prescription drug insurance plan premium is based on net family income. The other contributions and premiums are based on the net income of the business you carry on directly or as a member of a partnership.

As a self-employed person or member of a partnership, you must pay all your contributions and premiums either:

• when filing your income tax return
• when making instalment payments

For more information, see the guide to the personal income tax return (TP-1.G-V) or the brochure entitled Instalment Payments of Income Tax (IN-105-V).