Premium Payable Under the Québec Prescription Drug Insurance Plan
If you have a health insurance card issued by the Régie de l'assurance maladie du Québec (RAMQ), you are required to be covered by one of the following plans:
- a private group insurance plan that provides basic prescription drug insurance, if you are eligible for one;
- Québec's public prescription drug insurance plan, if you are not eligible for a group insurance plan. To be covered by the public prescription drug insurance plan, you have to register with the RAMQ.
When you turn 65, you are automatically registered for the public prescription drug insurance plan.
However, if you remain eligible for a private plan offering prescription drug coverage, you may opt out of the public plan, in which case you must cancel your registration.
For more information, see Turning 65 on the RAMQ website.
When you are covered by the public prescription drug insurance plan, you have to pay an annual premium, which we collect.
You can include the premium payable under the public plan in calculating the refundable tax credit for medical expenses (provided the period you use to determine the amount of medical expenses includes December 31 of the year for which the premium is payable). To claim the tax credit, you must complete Schedule B of the income tax return and enclose it with your return.
The maximum premium for 2019 is $626 (per spouse in the case of a couple). To calculate the 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 would like more information about the public prescription drug insurance plan, see Prescription drug insurance on the RAMQ website or the instructions for line 447 in the guide to the income tax return (TP-1.G-V).