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Schedule K - Premium payable under the Quebec Prescription Drug Insurance Plan (Rama please add French for entire page)

If in 2016, you had a health insurance card issued by the Regie de liassurance maladie du Québec (RAMQ), you were required to be covered by one of the following plans:

• a group insurance plan that provides basic prescription drug insurance, if you were eligible for such a plan;

• Quebec’s public prescription drug insurance plan, if you were not eligible for a group insurance plan.  

As a rule, if you did not have basic prescription drug insurance provided by a group insurance plan, you must participate in the financing of Québec’s public prescription drug insurance plan by paying a premium when you file your income tax return. The maximum premium for 2016 is $650 (per spouse, in the case of a couple).

Part A. Income used to calculate the premium

The income from line 275 of your and your spouse's TP1 return automatically flows to box 36 and 37 of Part A. If you have a spouse as on December 31,2016 as well as a dependent child you need to enter the number of children in the workchart to get required value in box 42 of the Schedule

Part B. Number of months for which you do not have to pay the premium

You do not have to complete Schedule K or pay a premium if any of the situations listed in box 14 to 35 of Schedule K workchart is applicable to you in 2016 in which case you need to tick the applicable box by which you enter the number corresponding to your situation in box 449 of your return. Further the months for which premium is not required to be paid is to be selected in Part B.

If your spouse was covered in any of the situations specified in 2 ( your spouse) section of Part B you need to tick the applicable option and the number of months corresponding covered by that situation for which premium is not needed to be paid.

If you choose to pay your spouse’s premium only , you must complete Schedule K by clicking the applicable box in workchart and leave box 449 blank. However, your spouse must enter the number “20” in box 449 of his or her return.

Part C. Premium payable under the Quebec prescription drug insurance plan

Based on the details entered in workchart and part B, the premium payable amount is automatically computed in Part C of the return.