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Varying the Health Contribution on the Basis of Income

As of 2013, the health contribution for a particular year that must be paid by an adult resident in Québec at the end of the year, other than an adult who is exempt from the health contribution, is calculated as presented below.

  • If the adult’s income for the year does not exceed $40,000, the health contribution is equal to the lesser of
    • $100; or
    • 5% of the amount by which his or her income exceeds $18,000.
  • If the adult’s income for the year is more than $40,000 but does not exceed $130,000, the health contribution is equal to the lesser of
    • $200; or
    • the total of $100 and 5% of the amount by which his or her income exceeds $40,000.
  • If the adult’s income for the year exceeds $130,000, the health contribution is equal to the lesser of
    • $1,000; or
    • the total of $200 and 4% of the amount by which his or her income exceeds $130,000.

An adult who is exempt from the health contribution for a particular year is defined as follows:

  • an individual whose family income for the particular year is equal to or less than the amount of the exemption allowed the adult for 2012 in the calculation of the premium under the public prescription drug insurance plan, or that would be allowed the adult for that year were he or she required to pay a premium under the plan;
  • a person 65 or older who is exempt for the year from payment of a premium under the public prescription drug insurance plan because he or she received from the federal government at least 94% of the maximum monthly guaranteed income supplement, without taking account of the additional amount granted since July 2011; or
  • an individual who is exempt from tax for the particular year under subsection (a), (b), (c) or (f) of the first paragraph of section 96 of the Tax Administration Act, such as a foreign employee of an international organization or a member of such an employee’s family.

For the purposes of calculating the health contribution for a particular year, the income of an individual (other than an adult exempt from the health contribution) corresponds to the individual’s income for the year as determined under Part I of the Taxation Act.

As of 2013, the health contribution is included in source deductions, and is taken into account in the calculation of instalment payments that is made by Revenu Québec.

For further information, see page H.4 in the Budget Plan published by the Ministère des Finances et de l’Économie.

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