May 2017 CPA Alberta Roundtable, ITA Q.9

Policy Tabs

Summaries

Summary Under

private health service plan rules generally are not available for a sole shareholder-employee

A small business only having employee(s) who are also shareholder(s), establishes a notional health care spending account(s) (a type of “private...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

general presumption that employee-shareholder receives health care spending account benefits as shareholder

A small business only having employee(s) who are also shareholder(s), establishes a notional health care spending account(s) (a type of “private...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

HCSA for sole shareholder-employee unlikely to operate as insurance plan

A small business only having one or more employees who are also shareholders, establishes a notional health care spending accounts (“HCSA”) (a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.