If you don’t have basic prescription drug insurance through a group insurance plan, you must participate in Québec's public prescription drug insurance plan by paying a premium when you file your tax return. Your premiums are calculated on the Schedule K form.
Keep in mind, if you’re eligible for a group insurance plan, you’re required to join that plan. If you don’t, you must still pay premiums for the Québec prescription drug insurance plan but you won’t be allowed to receive any benefits under it. You also have an obligation to make sure your spouse has prescription drug coverage unless they’re eligible for their own group insurance plan. If neither of you qualify for other insurance plans, then you must join the Québec prescription drug insurance plan.
The maximum premium you’ll be responsible for is $667 per spouse.
Is there ever a time I won’t have to pay the premium?
There are a number of scenarios where you won’t have to pay the premium, all of which are listed on the Revenu Québec website. For example, if you are over the age of 65 (were born before January 1, 1952) and your net federal supplements (as seen on your T4 (OAS) slip, box 21) were more than $5,848, you won’t need to pay the premium.
As you complete Schedule K in H&R Block’s tax software, you might have to indicate which months a particular situation applied to you for at least one day in 2017. By indicating which month these situations applied to you during the year, you’re identifying which months you were exempt from the Québec Drug Insurance Plan. For example, if you select I had a functional impairment that occurred before my 18thbirthday, and you indicate that this applied to you from January to April, you will not have to pay the premium for those four months.
- If you’re a beneficiary under the James Bay and Northern Québec Agreement or the Northeastern Québec Agreement, you’re not covered by the Québec prescription drug insurance plan because you’re covered by an equivalent plan administered by another Québec Act or government.
- A valid claim slip is issued by the Ministère du Travail, de l'Emploi, de la Solidarité sociale (MTESS) to recipients of last-resort financial assistance and, in some cases, to adults or families who aren’t. If you’ve received a valid claim slip from MTESS, you’re eligible to register for Québec’s public prescription drug insurance plan and you can obtain certain prescribed drugs and certain services, like eye exams and dental care. You won’t have to pay the premium because you receive your benefits at no cost to you.
I am a full-time student
If you were a full-time student, you’ll need to select all 12 months for certain situations, including if you:
- Were at least 18 but under the age of 26
- Were your parents’ dependant
- Were registered for the Québec prescription drug insurance plan by your parents
- Attended secondary school, college, or university during the fall or winter semesters (regardless of whether or not you were enrolled during the summer)
If you weren’t registered during the fall and winter semesters, you’ll need to select the months (complete or not) included in the period you were a full-time student. If you attended school-part time because of an impairment, contact Revenu Québec to find out what rules apply to your situation.
Where do I claim this?
Follow these steps in H&R Block’s 2017 tax software:
Before you begin, make sure you tell us that you lived in Québec on December 31, 2017.
- On the PREPARE tab, click the REQUIRED icon.
- Click the link labelled Québec prescription drug insurance plan. You’ll find yourself here:
- Enter your information into the software.