Schedule K: Premium Payable Under the Québec Prescription Drug Insurance Plan

If, in 2018, you had a health insurance card that was issued by RAMQ, you have to be covered by one of the following plans:

  • group insurance plan, if you’re eligible for it
  • Québec's public prescription drug insurance plan (RAMQ), if you’re not eligible for a group insurance plan

If you’re not eligible for a group insurance plan, you must participate in the Québec prescription drug insurance plan by paying a premium when you file your tax return. Your premiums are calculated on the Schedule K form.

Note: By completing the Schedule K form, you aren't automatically registered for the Québec prescription drug insurance plan. If you want to register for the plan, refer to the RAMQ website.

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 because you were required to be a member of the group insurance plan that was available to you.

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 $641.50 (per spouse, if you’re a couple).

Note: If you weren’t covered under the Québec prescription drug insurance plan (RAMQ) in 2018, you can’t pay your spouse’s premiums for them on your return. In order to do so, both you and your spouse must’ve been covered under the Québec prescription drug insurance. 

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, you won’t need to pay the premium if:

  • you are over the age of 65 (born before January 1, 1953)
  • you had a spouse throughout the year who was also born before January 1, 1953
  • your net federal supplements (as seen on line 148 of your Québec return) were more than $6, 051 and
  • you received free medications throughout the year because you received Guaranteed Income Supplement

Note: To find line 148 on your Québec return, you’ll need to download your PDF tax summary once you’ve entered all your information slips, receipts, and claimed deductions and credits. For more information, refer to our help article Where do I find my PDF tax return?.

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 2018. 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 selected Yes to I had a functional impairment (disability) that started before I turned 18, and you indicate that this applied to you from January to April, you will not have to pay the premium for those four months.

Notes: 

  • 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 18 to 25 years of age and a full-time student

If you were a full-time student, you’ll need to select all 12 months if you:

  • Were at least 18 but under the age of 26
  • Didn’t have a spouse
  • Were a dependant of your parent(s) and lived with them
  • Were registered for the Québec prescription drug insurance plan by your parent(s) and
  • Attended secondary school, college, or university full-time 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.

Note: For the purposes of this plan, a spouse means someone you’re living with in a conjugal relationship throughout the 12 months of the year.

Where do I claim this?

Follow these steps in H&R Block’s 2018 tax software:

Before you begin, make sure you tell us that you lived in Québec on December 31, 2018.

  1. On the PREPARE tab, click the REQUIRED icon. 

  2. Click the link labelled Québec prescription drug insurance plan. You’ll find yourself here:

    DIY_QC_drug_plan_EN.png

  3. Enter your information into the software.
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