Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
coverage of same sex partners under an employer's health care plan
Position:
coverage does not taint plan's qualification as a phsp
Reasons:
June 13, 1996 HRC Tribunal decision Moore & Akerstrom
A. Humenuk
XXXXXXXXXX 962982
Attention: XXXXXXXXXX
September 12, 1996
Dear XXXXXXXXXX
Re: Private Health Services Plan for Same Sex Partners
This is further to our previous letter to you of January 13, 1995, in which we set out our position with respect to the extension of medical care insurance benefits to the same sex partner of an employee.
As a result of the June 13, 1996 Tribunal Decision by the Canadian Human Rights Commission in the case of Stanley Moore & Dale Akerstrom, we have reviewed our position with respect to the definition of a "private health services plan," as found in subsection 248(1) of the Income Tax Act. After considering the comments of the Commission and an analysis of the Act by our legal counsel, it has been determined that a plan which provides coverage for same sex couples can meet the definition of a "private health services plan." As a result, there is no longer a need to create a separate plan for health care coverage for those dependants of an employee in the manner described in our earlier letter.
We trust our comments will be of assistance to you.
Yours truly,
John F. Oulton
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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