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Introduction of a Health Contribution as of July 1, 2010

In the Budget Speech on March 30, 2010, the Québec Minister of Finance announced the introduction of a health contribution. Adults will be required to pay a contribution of $25 for 2010, $100 for 2011 and $200 as of 2012. In the case of a couple, each spouse will be required to pay the health contribution.

Liability for the health contribution

All individuals (other than trusts) who, at the end of a year, are resident in Québec and 18 years of age or older will be required to pay the health contribution for that year.

Exemption threshold

An adult will be exempt from paying the health contribution for a given year if his or her family income for the year is equal to or less than the exemption threshold applicable to the adult for the year. The exemption threshold applicable to an adult for a year will correspond, based on the composition of the adult’s household, to the amount granted to the adult for the year for deduction purposes in the calculation of the premium for the public prescription drug insurance plan, or that would be granted to the adult for the year if he or she were required to pay such a premium.

Payment date of the health contribution

The health contribution must be paid to Revenu Québec no later than April 30 of the year following a given year for which it is payable. Where an individual is required to make instalment payments on his or her income tax payable for a year after 2010, the individual will also be required to make instalment payments on his or her health contribution payable for the year.

For more information, see page A.5 in Additional Information on the Budgetary Measures, published by the Ministère des Finances.

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