6(4)

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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IT529- Flexible Employee Benefit Programs

NO.: IT-529 DATE: February 20, 1998 SUBJECT: INCOME TAX ACT Flexible Employee Benefit Programs REFERENCE: Paragraph 6(1)(a) (also subsections 6(3), 6(4), 15(1); the definitions of “salary deferral arrangement,” “retirement compensation arrangement,” “group term life insurance policy” and “private health services plan” in subsection 248(1); paragraphs 6(1)(f), 6(1)(g), 6(1)(h), 6(1)(i), subparagraphs 56(1)(a)(i) and (iii)) Application This bulletin discusses various tax consequences that may

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