Income Tax Folio S2-F1-C1, Health and Welfare Trusts

Income Tax Folio S2-F1-C1, Health and Welfare Trusts Series 2: Employers and Employees Folio 1:  Specific Plans Offered by Employers to Employees Chapter 1: Health and Welfare Trusts Summary The purpose of this Chapter is to explain the position of the Canada Revenue Agency (CRA) concerning the taxation of certain employee health and welfare benefit programs […]

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