"Premium payable under the Québec prescription drug insurance plan
If you have a health insurance card issued by the Régie de l'assurance maladie du Québec (RAMQ), you must have basic prescription drug insurance coverage. If you do not have group insurance coverage, you must be covered by the Québec prescription drug insurance plan. Call the RAMQ to register for the plan.

Revenu Québec is in charge of collecting premiums under the Québec prescription drug insurance plan. You must pay the annual premium when you file your income tax return (Schedule K), regardless of whether you purchase prescription drugs. If you are not required to pay the premium, you must indicate this on your return.

You may include the premium paid under the prescription drug insurance plan and your contribution towards prescription drug purchases in the calculation of your medical expenses that give entitlement to a tax credit.

For further information, consult the following publications:

Provisions of the Public Prescription Drug Insurance Plan (IN-113-V)
Guide to the income tax return (TP-1.G-V) (see the instructions for line 447) "