Quebec taxable benefits: 2024 rates

The purpose of this notice is to provide information on the 2024 Quebec taxable benefits calculations for the Public Service Dental Care Plan (PSDCP), and the Pensioners’ Dental Services Plan (PDSP).

Quebec taxable benefits calculations

Employer contributions towards certain group insurance plans are considered a taxable benefit for employees who reside in Quebec.

The Ministère du Revenu du Québec publication on Taxable benefits provides information on group insurance plans that provide identical coverage to employees subject to different legislation. To calculate the value of the benefits received by employees, the Employer may use either of the following methods that best reflects the coverage provided to these employees under the plan. The two methods are:

Method A: The value of an employee’s coverage is determined based on actual data for all employees covered under the plan. (standard method)

Method B: The value of an employee’s coverage is determined based on actual data for employees subject to the Quebec legislation only.

Calculation methodology adopted by Treasury Board of Canada Secretariat

Treasury Board of Canada Secretariat (TBS) officials implemented Method A as the standard approach.

Each year, claims data from four of the five PSDCP components are combined into one rate within the formula for calculating taxable benefits. The exception is the Canadian Forces Reserve Component (55999). Its eligibility criteria and their tenure/status has resulted in a separate taxable benefits calculation to be performed based on that group’s claims data.

Purpose of the calculations

The figures calculated by TBS signify the “value” these benefits represent for income tax purposes for residents of Quebec. This amount is not equal to the monthly Employer contribution rate which is an amount calculated for the purpose of Leave Without Pay and participating separate employers.

Effective January 2024, the following amounts represent the taxable benefit that must be collected and remitted for residents of Quebec:

• PSDCP (Components 55555, 55666, 55777 and 55888): $1,201.02 per annum or $100.09 monthly
• PSDCP (Component 55999): $91.87 per annum or $7.66 monthly,
• PDSP: $439.57 per annum or $36.63 monthly

Note: As the Public Service Health Care Plan Employer rates are updated annually, the pay/pension systems already reflect the correct taxable benefit amount for this plan.

Action required

Pay and pension system amendments are required on behalf of residents of Quebec participating in the PSDCP and PDSP.

Additional information

For any questions regarding this notice, contact the Treasury Board of Canada Secretariat, Employee Relations and Total Compensation Sector.

Employee Relations and Total Compensation Sector
Office of the Chief Human Resources Officer
Treasury Board of Canada Secretariat
Government of Canada