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Private Health Services Plan From: Canada Revenue Agency What is a private health services plan (PHSP) As of January 1, 2015, the Canada Revenue Agency (CRA) considers a plan to be a private health services plan (PHSP), where all of the following conditions are met: All of the expenses covered under the plan are: medical and hospital expenses (medical expenses) expenses incurred in connection with a medical expense and within a reasonable time period following the medical expense (connected expenses) a combination of medical expenses and connected expenses All or substantially all of the premiums paid (generally 90% or more) relate to medical expenses that are eligible for the medical expense tax credit (METC) The plan is in the nature of insurance and meets the conditions outlined in paragraph 3 of the Interpretation Bulletin IT-339R2, Meaning of private health services plan (1988 and subsequent taxation years) The plan provides coverage only to the employee, the employee’s spouse or common law partner, or any member of the employee’s household with whom the employee is connected by blood relationship, marriage or adoption To find out if a particular medical expense is eligible for the METC, go to Eligible medical expenses you can claim on your tax return and select "Medical expenses you can claim". ...

You may hear a beep and experience a normal connection delay. RRSP deduction limit The maximum amount you can deduct from contributions you made to your RRSP, PRPP, or SPP and to your spouse’s or common-law partner’s RRSP or SPP for a year (excluding transfers to your RRSPs or for certain types of qualifying income). ...

Chapter 6- 8303, 8308 & 8409 – Pension Adjustments & Annual Information Returns 6.1 8303(6) – Qualifying Transfers 6.2 8303(7) – Deemed Payment 6.3 8303(10) – Benefits in Respect of Foreign Service 6.4 8308(7) – Loaned Employees 6.5 8409(1) and (2) – Annual Information Returns 6.1 8303(6) – Qualifying Transfers Subsection 8303(6) of the Regulations defines for the purposes of the description of C in the formula in subsection 8303(3) (basic PSPA calculation), the description of D in the formula in subsection 8304(5) (modified PSPA calculation) and the description of B in the formula in subsection 8304(10) (IPP PSPA calculation), the amount of an individual’s qualifying transfer made in connection with a past service event. ...

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Note: Under the Insurable Earnings and Collection of Premiums Regulations (IECPR), the owner or operator of a barbering or hairdressing establishment is considered to be the employer of the individual whose employment in connection with the establishment is included in insurable employment under the Employment Insurance Regulations (EIR). ...

However, these sections now appear in the Table of contents for easy access; the statement that folios are only available in electronic format has been moved to the end of the Application section; and the words “as promulgated under the Act” in connection with the Income Tax Regulations have been removed from the Application section, in the interest of using plain language. ...

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Signature:____________________________________________ Date (YYYY-MM-DD):________________________________ Calculating the GST/HST rebate amount to pay or credit Criteria and how to calculate Person you are choosing to pay or credit Criteria Calculation A sponsor of a foreign convention or an organizer of a foreign convention who is not registered for the GST/HST They meet all of the eligibility conditions for claiming the rebate and one of the following applies: You are a registrant organizer paying or crediting the rebate amount to a sponsor of a foreign convention You are a registrant operator of convention facilities that is not the organizer of the convention paying or crediting the rebate amount to a sponsor or non-registered organizer of a foreign convention You are a registrant supplier of accommodation (for example, a hotel) that is not the organizer of the convention paying or crediting the rebate amount to a sponsor or non-registered organizer, and the accommodation is acquired exclusively for supply in connection with a foreign convention See Calculating and claiming the rebate A non-resident exhibitor of a foreign or domestic convention who is not registered for the GST/HST You cannot credit or pay the rebate amount. ...