The Quebec Prescription Drug Insurance Plan requires eligible residents to pay a premium to help cover the cost of public prescription drug coverage. Most residents are automatically enrolled unless they have private drug insurance. The premium amount depends on your net income and is generally collected through your income tax return. Self-employed individuals or those without automatic withholding must report and pay the premium on their Quebec TP-1 return. Low-income residents may be eligible for reductions or exemptions.
Eligibility and requirements
- Mandatory coverage: Everyone who resides in Quebec permanently must have prescription drug insurance coverage. If a private plan is available, you must join it and provide coverage for your spouse and children. If you did not, you must pay a premium under the Québec prescription drug insurance plan.
- Public plan: You will be covered by the public plan administered by the Régie de l'assurance maladie du Québec (RAMQ) if you do not have access to a private plan.
- Calculating the premium: To determine the premium you owe, you must complete Schedule K when you file your Quebec tax return (TP-1). The premium payable is entered on line 447 of your TP-1 return.
- RL-19 slip: While not directly for the drug insurance premium, if you receive other advance payments from Revenu Québec (e.g., for childcare), they are reported on an RL-19 slip and reconciled on your return.
Premium calculation and rates
The premium is variable and depends on your net family income. The rates are updated annually on July 1. Annual premium: 0–$744 per person (or $766 per person).
Important considerations
- Premium is separate from out-of-pocket costs: The annual premium is separate from the deductible and co-insurance you pay for prescriptions.
Medical expense credit:
The premium paid under the public plan can be included as a medical expense when calculating the refundable tax credit for medical expenses on Schedule B. The premium must be paid even if you did not purchase any medication during the year. Changes in status: If you move out of Quebec, cease to be covered, or have other changes in your situation, you must inform Revenu Québec and may need to repay advance payments or adjust your premium calculation. To calculate your premium, complete Schedule K. You do not have to complete Schedule K or pay a premium if any of the situations in the following list applied to you in 2024. However, you must enter the number corresponding to your situation in box 449 of your return.Québec Prescription Drug Insurance Plan – Summary
- Paying your own or your spouse’s premium: If you choose to pay your spouse’s premium, complete Schedule K and leave box 449 blank. Your spouse must enter “20” in box 449.
- Special codes: Several codes (14–35) indicate special situations where you are either covered by group insurance, exempt due to age, disability, or benefits received, or are otherwise not required to pay.
- Part B – Months exempt from paying the premium: Indicate months you were covered by other insurance, under 18, a student, in a CHSLD, or had a functional impairment.
- Spouse information: If you had a spouse and choose to pay their premium, provide their information in section 2 of Part B and calculate their premium in Part C.
Special situations
- Students: Check months for full-time attendance if aged 18–25 and dependent on a parent.
- CHSLD residents: Premiums are covered by the facility.
- Functional impairments: If registered by a parent or guardian and certain conditions apply, mark the applicable months.
- Other exemptions: Temporary residents from France or Belgium under agreements, residents outside Québec, or those with other special cases may be exempt.
- Retroactive payments / OAS / GIS: If you or your spouse received retroactive Old Age Security or federal supplements, you may request Revenu Québec to average the portion for previous years to reduce your premium. Complete form TP-766.2-V and check box 404. If your spouse died but is considered your spouse on December 31, 2024, you can choose to pay their premium. Check box 73 in Part B and indicate the months following death.
Posted on 20 January, 2026