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:
Private Health Services Plans - same sex spousal benefits
Position:
Change in interpretation such that a plan which provides same sex spousal benefits can meet the definition of a PHSP
Reasons:
June 13, 1996, Tribunal Decision by the Canadian Human Rights Commission in the case of Stanley Moore & Dale Akerstrom
963256
XXXXXXXXXX D. Zion
Attention: XXXXXXXXXX
October 8, 1996
Dear XXXXXXXXXX:
Re: Private Health Service Plans ("PHSPs")
This is in reply to your request for confirmation of the change in the Department's position regarding the tax status of PHSPs that provide same sex spousal benefits which was forwarded to us by Mr. Bernie Ikeda of the Toronto East Tax Services Office.
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."
This change in interpretation is effective for the 1996 taxation year and will be applicable for the assessment of existing as well as new plans.
We trust that this information 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
c.c. Bernie Ikeda, Complex Tax Auditor
Toronto East Tax Services Office
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