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For guidance only. This is neither legal nor tax advice. The rules change and have exceptions. Check your situation with the RAMQ and a tax specialist. Rules checked against the official websites on October 14, 2026. Your dates stay on your device.

1 Quebec health insurance (RAMQ)

You lose your eligibility if you are away from Quebec 183 days or more in the same calendar year. Absences are added up, leaving out the departure and return days and absences of 21 days or less. Official rule and exceptions, including the seven-year exception (RAMQ, in French).

Your absences from Quebec

2 Presence in the United States (U.S. tax)

Substantial presence test: days this year + 1/3 of last year’s days + 1/6 of the year before’s, for a total of 183 or more and at least 31 days this year. Count every day you were in the United States, even part of the day. Official rule (IRS).

The closer connection exception (Form 8840) has conditions: tax home in Canada, fewer than 183 days this year, form filed on time. Details (IRS).