Health Care Plan
The monthly premiums for the Health Care Plan are as follows:
Premiums are subject to provincial tax: for Ontario (8%), Quebec (9%) and Manitoba (8%).
For Quebec residents, premiums and provincial tax paid by NAV CANADA for your Health Care Plan coverage are subject to provincial income tax. This annual taxable benefit is reported on your Relevé 1 or Relevé 2 (but not your T4 or T4A). If you live in Quebec and work in another province you will not receive a Relevé 1 slip.
These amounts will be reported in a separate letter, which will be distributed at the same time as the T4 slips. If you live and work in Quebec, these benefits will be reported in Box A and Box J of the Relevé 1 slip.