Quebec taxable benefits: 2026 rates
The purpose of this notice is to provide Quebec residents who are members of the Public Service Dental Care Plan (PSDCP) or the Pensioners’ Dental Services Plan (PDSP) with the 2026 Quebec taxable benefits rates.
To calculate the value of the benefits received by employees, the Treasury Board of Canada Secretariat (TBS) uses the standard method, which determines the value of an employee’s coverage using actual data for all employees covered under the plan.
For more information on how rates are calculated, refer to Quebec taxable benefits: 2025 rates.
2026 Quebec taxable benefits rates
The rates in the table below are effective . They represent the taxable value of your dental benefits for income tax purposes. These amounts are not the same as the Employer contribution rates used to calculate deficiencies when retaining benefit coverage while on Leave Without Pay or used by participating separate employers.
| Plan / Component | 2026 annual rates | 2026 monthly rates |
|---|---|---|
|
PSDCP
|
$1,403.10 |
$116.93 |
|
PSDCP
|
$145.37 | $12.11 |
| PDSP | $460.43 | $38.37 |
Action required
Starting in , the pay and pension systems will use the above rates for Quebec residents who are members of the PSDCP or the PDSP to report on the taxable benefits associated with these plans.
For more information
The Ministère du Revenu du Québec publication on Taxable benefits provides information on group insurance plans that offer identical coverage to employees subject to different legislation.
For any questions regarding this Information Notice, contact the Treasury Board of Canada Secretariat, Employee Relations and Total Compensation Sector.