The Health Services Fund (HSF) contribution applies to income other than employment income, including selfemployment income, pensions, investment income, and taxable capital gains. Some types of income, such as alimony and maintenance payments, Old Age Security, workers’ compensation, social assistance, and taxable dividends additions, are exempt. Certain deductions, like alimony and maintenance payments, investment expenses, and allowable business investment losses, can also be applied to reduce the contribution.
Complete Schedule F to determine whether you must pay the contribution and to calculate the amount payable.
Special cases
If you were a Quebec resident on December 31, 2024, and carried on a business elsewhere in Canada during 2024, calculate your Health Services Fund contribution by multiplying the amount on line 82 of Schedule F by the percentage on line 35 of form TP-22-V (Income Tax Payable by an Individual Who Carries On a Business in Canada, Outside Québec).
Posted on 20 January, 2026