Québec's Finance Minister announced on March 28, 2017, that the health contribution would be eliminated retroactively for low- and middle-income taxpayers. As a result, individuals whose net income (line 275 of the income tax return) is $134,095 or less no longer have to pay the health contribution. Individuals whose net income is greater than $134,095 must pay a health contribution equal to 4% of the portion of their net income that exceeds that amount—the $175 minimum contribution has been eliminated, while the $1,000 maximum contribution remains unchanged.
Revenu Québec will correct the 2016 income tax returns of individuals affected by the change by adjusting the refund or balance due and, where necessary, will issue new notices of assessment. If you have already filed your income tax return.
*information source: Revenue Quebec