Section 12 – Social Programs and Benefits

Health Contribution – Ontario

Individuals resident in Ontario on December 31 of the year have to pay a contribution based on their taxable income. The contribution is paid through source deductions for employed individuals or with tax instalments for self-employed individuals. The actual amount of the contribution is calculated when individual tax returns are prepared. No contribution has to be paid if taxable income does not exceed $20,000. The maximum contribution of $900 is reached when taxable income is greater than $200,600. The contribution is not an eligible expense for the medical expense credit (see Section IV).

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