17 November 1999 External T.I. 9922485 F - RPAMS -- attach -- Private Health Services Plan
health spending account carryforward provisions were too generous for it to qualify as a PHSP
Private Health Services Plan
3 May 2022 CALU Roundtable Q. 10, 2022-0928901C6 - 2022 CALU – Q10 – Private Health Services Plan -- attach -- Private Health Services Plan
a health spending account for a single shareholder/employee likely does not qualify as a PHSP
17 March 2008 External T.I. 2006-0216751E5 F - Régime individuel - RAMQ - Retraité -- attach -- Private Health Services Plan
same exemption applicable where benefits under a PHSP are enjoyed by a retiree
6 May 2008 External T.I. 2007-0254661E5 F - Partie B Medicare -- attach -- Private Health Services Plan
U.S. Medicare Part B premiums may be eligible respecting the medical tax credit
18 July 2008 External T.I. 2008-0271211E5 F - Fiducie de santé et de bien-être -- attach -- Private Health Services Plan
PHSP can include a self-insured plan
26 January 2021 External T.I. 2020-0857841E5 - HCSA -- attach -- Private Health Services Plan
further COVID-related extension of the period for carrying forward unused HCSA credits
13 May 2010 External T.I. 2009-0328741E5 F - Régime "à prix coûtant majoré" -- attach -- Private Health Services Plan
satisfaction of “reasonable risk” condition in IT-339R2 for cost-plus plan
2 June 2020 External T.I. 2020-0847081E5 F - Compte de frais médicaux – période de report -- attach -- Private Health Services Plan
during COVID-19, unused HCSA credits can be carried forward for up to an additional 6 months
25 May 2020 External T.I. 2020-0846751E5 - HCSA unused credits -- attach -- Private Health Services Plan
relaxation of 12-month carryforward limitation in IT-529 during COVID-19
1 December 2010 External T.I. 2010-0385491E5 F - Postes isolés dans la fonction publique -- attach -- Private Health Services Plan
employer agreement to pay transportation costs from remote location re medical appointments could qualify as an exempt PHSP
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