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

What’s in this article?

 

What is this?

The Schedule K is used to calculate the premium payable under the Québec Prescription Drug Insurance Plan is only required in certain circumstances.

Revenu Québec says…

If, in 2015, you had a health insurance card issued by the Régie de l'assurance 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
  • Québec' public prescription drug insurance plan, if you were not eligible for a group insurance plan

If, in 2015, you were eligible for a group insurance plan offering basic prescription drug insurance coverage (that is, coverage at least equivalent to that provided by the RAMQ), you were required to join the plan. If you did not join the group insurance plan, you must pay a premium under the Québec prescription drug insurance plan. However, even if you pay a premium, you are not entitled to benefits under the Québec prescription drug insurance plan, because you were required to join the group insurance plan that was available to you.

If you had basic prescription drug insurance provided by a group insurance plan, you were required to have your spouse covered by the plan, unless your spouse already had such coverage.

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 the Québec's public prescription drug insurance plan by paying a premium when you file your income tax return.

The maximum premium for 2015 is $625.50 (per spouse, in the case of a couple).

 

Am I eligible?

If you did not pay a premium under the Québec prescription drug insurance plan or if you had insurance that does not provide basic prescription drug coverage, you have to complete Schedule K. You must also complete the form if you choose to pay your spouse’s premium.

You do not have to pay a premium if you were not covered under the Québec drug insurance plan throughout the year and any of the following situations applied to you:

  • You were a member of a group insurance plan and were covered by their basic prescription drug insurance;
  • You were covered by basic prescription drug insurance provided by a group insurance plan of which your spouse, your father, or your mother was a member;
  • You received social assistance payments (last-resort financial assistance benefits);
  • Your spouse has chosen to pay your premium;
  • You were under 18 years of age and not married in the year;
  • You were at least 18, but under 26, attended an educational institution on a full-time basis, and didn't have a spouse;
  • You had a functional impairment that occurred before your 18th birthday;
  • You were an Indian registered with Aboriginal Affairs and Northern Development Canada (AANDC), or were recognized as an Inuk by that department;
  • You were a beneficiary under the James Bay and Northern Québec Agreement or the Northeastern Québec Agreement;   
  • You were 65 years of age or older, the amount of net federal supplements on your return is more than $5,321;
  • You were 65 years of age or older, you did not have a spouse in the year, and the amount of net federal supplements on your return is more than $8,695;
  • You were 65 years of age or older and had a spouse throughout the year. Click this link for more information;
  • You had a spouse on December 31, and the net income on your return plus the net income amount of your spouse’s return totals $24,890 or less;
  • You did not have a spouse on December 31 and the net income amount on your return is $15,360 or less;
  • You were 65 years of age or older, you held a valid claim slip issued by the Ministère de l'Emploi et de la Solidarité sociale for all the months in the year that preceded your birthday (including the month of your birthday), and all your medications were free for the other months of the year because of the amount you received as a Guaranteed Income Supplement; or
  • Other specific situation (click this link for more information).

Note: If you are a beneficiary under the James Bay and Northern Québec Agreement or the Northeastern Québec Agreement, you are not covered by the Québec prescription drug insurance plan but by an equivalent plan administered by another Québec Act or government.

Note: A valid claim is slip one that 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 not receiving last-resort financial assistance benefits. If you have received a valid claim slip from MTESS, you are eligible to register for Québec’s Public Prescription Drug Insurance Plan and can obtain certain drugs prescribed by a doctor and certain services, such as eye examinations and dental care.

If any of the above situations applied to you, you must select the months in which that situation applied. If you attended an educational institution on a full-time basis, you must check all 12 months for certain situations.

Revenu Québec says…

You must check all 12 months of the year if you

  • were at least 18 years of age but under 26 years of age; 
  • were your father's or mother's dependant
  • were registered for the Québec prescription drug insurance plan by your father or mother; and 
  • attended an educational institution full time at the secondary, college or university level during the winter and fall terms (regardless of whether you were enrolled for the summer term).

If you were not registered for the winter and fall terms, you must check the months (whether complete or not) included in the period in which you attended such an educational institution full time.

If, because of an impairment, you attended an educational institution as a duly enrolled student (at the secondary, college or university level) on a part-time basis only, contact us to find out what rules apply to your situation.

If you had a functional impairment, select all 12 months if the following applied to you:

Revenu Quebec says…

You must check the months (whether complete or not) in which you

  • had a functional impairment that had existed since before you turned 18; 
  • lived with your mother, father or tutor (guardian); 
  • were registered for the Québec prescription drug insurance plan by your mother, father or tutor; 
  • did not have a spouse; 
  • did not receive social assistance payments (last-resort financial assistance benefits); and 
  • had a document from the RAMQ attesting to your impairment.

 

 

Where do I claim this?

Important: Before you begin, make sure you tell us that you lived in QUÉBEC on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:

  1. Click the HOME tab.
  2. Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:

Once you have confirmed your residence location, enter your Schedule K by following these steps:

  1. Click the PREPARE tab.
  2. Click the OTHER icon and click the Québec prescription drug form. You will find yourself here:


  3. Enter your information on the Premium payable under the Québec prescription drug insurance plan (Schedule K) page and click Continue.

 

Where can I learn more?