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...

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1.41 Unless the particular facts establish otherwise, there is a general presumption that an employee-shareholder receives a benefit in the...

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Employer contributions required

1.20 An employer is required to make contributions to a health and welfare trust to fund employee health and...

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Fund surplus

1.21 Employer contributions to a health and welfare trust must not exceed the amount required to provide health and welfare benefits...

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1.50 Although actuarial studies of the trust may recommend the establishment of contingency reserves to meet its future obligations, transfers to...

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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...

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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...

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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...

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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...

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employee contributions

1.39 Employee contributions to a group term life insurance policy reduce the annual benefit that is included in income...

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1.45 ...[P]enalties charged by a health and welfare trust for the late remittance of employer contributions would be considered incidental...

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1.55 For administrative simplicity, the taxable benefits provided by a health and welfare trust to employees should be reported by the trustee on...

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