Quebec -> Quebec Progressive Health Contribution
Quebec Progressive Health Contribution
An Act respecting the Regie de l'assurance maladie du Quebec Division I.2 s. 37.16
Since January 1, 2013, a progressive health contribution has been in effect in Quebec, based on individual net income. The thresholds for the contribution are indexed annually in the same manner as Quebec tax brackets, and rounded to the nearest $5.
The Quebec 2017 Budget accelerates the elimination of the health contribution further, so that it is eliminated in 2016 for those with net income of $134,095 or less, and is reduced for those with net income over $134,095 and up to $159,095. As per the October 2016 Economic Update, the Health Contribution is eliminated effective January 1, 2017.
The Quebec 2016 Budget accelerated the elimination of the health contribution, so that it was reduced further than planned for 2016 and 2017, and eliminated after 2017. See the table below, which has been revised for the October 2016 Economic Update announcement. The 2016 column has been further revised for the Quebec 2017 Budget.
The health contribution for 2015 was as per the following table, and was planned by the Quebec 2015 budget to also apply to 2016.
The Quebec 2013 budget information indicated that people who are exempt from the health contribution under the 2012 and earlier system would not be required to pay the new contribution. This exempts taxpayers in the following situations:
The exemption levels are as shown in the table below. The exemption threshold is compared to family net income as per line 275 of the Quebec tax return. If family net income does not exceed the exemption threshold below, then there is no health contribution payable. The thresholds below are not indexed.
Revenue Quebec Resources:
Revised: March 30, 2017
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