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Series 2: Employers and Employees
Folio 1: Specific Plans Offered by Employers to...
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1.9 A trust that provides health and welfare benefits under plans…may be a health and welfare trust or an employee life and health trust. Where...
1.41 Unless the particular facts establish otherwise, there is a general presumption that an employee-shareholder receives a benefit in the...
Employer contributions required 1.20 An employer is required to make contributions to a health and welfare trust to fund employee health and...
Employer contributions required
1.20 An employer is required to make contributions to a health and welfare trust to fund employee health and...
Fund surplus 1.21 Employer contributions to a health and welfare trust must not exceed the amount required to provide health and welfare benefits...
1.21 Employer contributions to a health and welfare trust must not exceed the amount required to provide health and welfare benefits...
1.50 Although actuarial studies of the trust may recommend the establishment of contingency reserves to meet its future obligations, transfers to...
Overview 1.1 A health and welfare trust is not defined in the Act. In general terms, a health and welfare trust described in this Chapter is a...
Overview
1.1 A health and welfare trust is not defined in the Act. In general terms, a health and welfare trust described in this Chapter is a...
1.7 The term insurer is defined in subsection 248(1) to mean an insurance corporation (that is, a corporation that carries on an insurance...
1.5 …There is no minimum number of employees that must be covered under a private health services plan.
Employer contributions 1.32 An employee does not receive or enjoy a benefit at the time the employer makes a contribution to the health and...
Employer contributions
1.32 An employee does not receive or enjoy a benefit at the time the employer makes a contribution to the health and...
Employee contributions
1.38 Amounts included in income under paragraph 6(1)(f) may be reduced by the total amount of any contributions made by the...
employee contributions
1.39 Employee contributions to a group term life insurance policy reduce the annual benefit that is included in income...
1.45 ...[P]enalties charged by a health and welfare trust for the late remittance of employer contributions would be considered incidental...
1.55 For administrative simplicity, the taxable benefits provided by a health and welfare trust to employees should be reported by the trustee on...
