Retroactive elimination of the health contribution for low- and middle-income individuals

Program(s) affected: T1 Document created: 03 31, 2017 Tax year(s): 2016 Document last modified: Version(s): 20.01, 20.10, 20.11, 20.12, 20.13, 20.14 Problem status: Fixed in 20.20

What should I do further to Revenu Québec's announcement to eliminate the health contribution for low- and middle-income individuals?

In the Budget Speech delivered on March 28, 2017, Quebec's Minister of Finance announced that the health contribution would be eliminated retroactively, as of 2016, for all individuals whose net income (line 275 of the income tax return) is $134,095 or less. Individuals whose net income exceeds $134,095 must pay a health contribution equal to 4% of the portion of their net income that exceeds that amount. It should be specified that the $175 minimum contribution has been eliminated, while the $1,000 maximum contribution remains unchanged.

Further to this announcement, we will make the necessary changes in the upcoming version of DT Max. In the meantime, Revenu Québec has confirmed that they will correct the 2016 income tax returns that have been or will be transmitted to them. If applicable, Revenu Québec will issue new notices of assessment to individuals affected by the change.

For tax returns that have already been filed, you do not need to send a new one.

ELIMINATION AS OF 2016 OF THE HEALTH CONTRIBUTION FOR LOW- AND MIDDLE-INCOME INDIVIDUALS