The purpose of the contribution to the health services fund is to ensure that everyone helps finance Québec's health services.

You may have to pay this contribution if you were resident in Québec on December 31, 2024 (or on the date you ceased to be resident in Canada in 2024).

You cannot include your contribution to the health services fund in your medical expenses.

For more information, see the instructions for line 446 in the guide to the income tax return (TP-1.G-V).