Private Health Services Plan

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A medical care insurance plan or a hospital care insurance plan or a plan providing both types of coverage, or an insurance contract covering medical expenses, hospital expenses or both types of expenses, provided the plan or contract:

  • covers only services or expenses that qualify for the non-refundable tax credit for medical expenses; or
  • essentially covers services or expenses that qualify for the non-refundable tax credit for medical expenses, and substantially all of the premium or any other amount payable for the coverage provided is attributable to the above-mentioned expenses.

A private health services plan does not include a plan or contract established by or pursuant to a law of a province that, in accordance with fiscal agreements, receives contributions from the federal government for health services provided under the plan or contract.

Note
  • This definition includes group insurance plans that cover such services or such medical expenses, as well as contracts and plans that provide full or partial coverage of dental expenses or expenses incurred for vision care.
  • To qualify as a private health services plan, a plan must provide that, for an agreed consideration, a person is to indemnify another person for a loss or liability related to an event that may or may not occur. If an employer has made an arrangement to reimburse employees for expenses they or their dependants incur for medical, hospital or dental care, this arrangement may qualify as a private health services plan.

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