The contribution to the Health Services Fund is levied on income other than employment income such as: self-employment income, pension income, investment income, taxable capital gains, etc.
Certain types of income are not subject to the contribution (alimony and maintenance payments, old age security, workers’ compensation, social assistance, taxable dividends addition, etc.) while certain deductions are allowed (alimony and maintenance payments, investment expenses, allowable business investment losses, etc.).
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