Section 4 – Health, Seniors and Caregivers
Indemnity for Clinical Trial – Quebec
The first $1,500 of income from indemnities paid to a research subject who participates in clinical trials carried out by another person, in accordance with the standards established by the Food and Drug Regulations, is not taxable.
This document is up to date as of August 31, 2023 and reflects the status of legislation, including proposed amendments at this date.
Section 4 – Health, Seniors and Caregivers
Indemnity for Clinical Trial – Quebec