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BC Medical Services Plan (MSP)
The health care program in BC is called the BC Medical Services Plan, or MSP. Prior to 2020 BC charged an annual fee, also called a premium, for this plan. The rates are shown in the tables at the bottom of the page.
BC Medical Services Plan Legislation
BC MSP Coverage and Application
MSP Supplementary Benefits if Spouse in Care
Making Application for MSP Supplementary Benefits
Adjusted Net Income for BC MSP Supplementary Benefits
Tables of Medical Services Plan Rates
BC Medical Services Plan Legislation
The legislation governing the Medical Services Plan is the Medicare Protection Act and the Medical and Health Care Services Regulation.
BC MSP Coverage and Application
MSP insures medically required services provided by physicians and supplementary health care practitioners, lab services, and diagnostic procedures. Prescription medications are covered separately by Pharmacare. Prior to October 2022, individuals were required to register separately for PharmaCare. Application can now be made for MSP, Fair PharmaCare and Supplementary Benefits using one form.
Most dental services are not covered by MSP. For more detailed information on what benefits are covered by MSP, see the BC Ministry of Health MSP home page.
Employer Health Tax (EHT)
In order to recover the revenue lost by eliminating the MSP premiums, the government will implement an Employer Health Tax effective January 1, 2019, for employers with a total annual payroll exceeding $500,000. This means that employers who pay their employees' MSP premiums will be paying both the MSP premiums and the EHT for 1 year before the MSP premiums are eliminated.
Charities and non-profits will pay EHT when total annual payroll exceeds $1,500,000, and this threshold will be applied to each location of the organization with BC payroll.
Annual payroll includes bonuses, vacation pay, taxable benefits and other taxable payments to employees. See Employer Health Tax on the government of BC website.
See also BC Fair Pharmacare Program.
MSP Supplementary Benefits
There are supplementary benefits available, based on adjusted net income for the preceding tax year for an individual or couple There are many low-income seniors who probably don't realize that supplementary benefits are available.
MSP Supplementary Benefits if Spouse in Care
As per section 12.1 of the Medical and Health Care Services Regulation (link above), when a spouse is in a hospital, nursing home or long term care, and fees are being paid for this care, their income is not included in the income calculation for eligibility for Supplementary Benefits. However, this exclusion of the income of the spouse in care does not apply if:
 | the sum of the net income of both spouses totals more than $54,000, or |
| there are no fees for the care, or the fees for the care are being paid by someone other than either spouse. |
We could not find information about this on the BC MSP website. When we spoke with someone at Health Insurance BC (HIBC) about this, they called this an "involuntary separation" and indicated that a form should be submitted which seems to remove that person from the MSP coverage. When we spoke to a second person about this and indicated that we would submit the application for regular premium assistance but omit the income of the spouse in care, they indicated this would be appropriate.
Making Application for MSP Supplementary Benefits
In order to receive Supplementary Benefits, a person must make application to the Medical Services Plan.
For more information, and to get the application form, go to the MSP web page Supplementary Benefits. The benefits include
| chiropractic, |
| acupuncture, |
| massage therapy, |
| naturopathy, |
| physical therapy, and |
| non-surgical podiatry. |
Application for Supplementary Benefits requires the provision of your net income from your Notice of Assessment or Notice of Reassessment, and you must input the tax year for which you are providing this information. By signing the application form you are giving the Ministry of Health and/or Health Insurance BC permission to verify your income with Canada Revenue Agency (CRA) on an ongoing basis.
Adjusted Net Income for BC MSP Supplementary Benefits
Medical and Health Care Services Regulation s. 7.6, 11
Adjusted net income of an eligible person is calculated by taking
| combined family net income (line 23600 on the tax returns) |
| less line 11700 Universal Child Care Benefit (UCCB) income and |
| less line 12500 Registered Disability Savings Plan (RDSP) income) |
for the previous tax year, and making the following deductions:
| Spouse | $3,000 |
| 65 yrs of age or older | $3,000 |
| Spouse 65 yrs of age or older | $3,000 |
| Children 18 yrs of age or less - amount per child - this deduction is reduced by 50% of child care expenses claimed on either spouse's tax return |
$3,000 |
| Disability - for each disabled family member | $3,000 |
| For each post-secondary student who is supported by the eligible person | $3,000 |
If the adjusted net income does not exceed $42,000, the eligible person is eligible for supplementary benefits, as well as, where applicable:
| the qualifying spouse |
| a child of the eligible person |
| post-secondary students supported by the eligible person |
Children are no longer eligible for coverage as dependents when they:
| marry or live together in a marriage-like relationship, |
| start full-time employment, or |
| turn 19 years of age |
The adjustment for being 65 years old applies when the person becomes 65 at any time during the year.
Tables of Medical Services Plan Rates
Premiums were eliminated for 2020 and later years.
Revised: September 20, 2024