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, 2022 (or on the date you ceased to be resident in Canada in 2022).
• The result of the following calculation is over $15,765: 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 the amounts on lines 101 and 105.

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).