What happened to Québec's Health Contribution?

On March 28, 2017, Québec's Finance Minister announced that the health contribution would be eliminated retroactively as of 2016 for low- and middle-income taxpayers.  This means, if your 2016 net income (line 275 of your tax return) is $134,095 or less, you don’t have to pay the health contribution. If, however, your net income is more than $134,095, you’ll need to pay a health contribution equal to 4% of the portion of your net income that exceeds that amount. The $175 minimum contribution has been eliminated, but the $1,000 maximum contribution remains unchanged.

Revenu Québec will automatically correct the 2016 tax returns of individuals affected by this change and who have already filed their tax returns, by adjusting the refund or balance due and, if necessary, will issue new notices of assessment.


Where can I learn more?