Section 144.1

Subsection 144.1(1)

Class of Beneficiaries

Administrative Policy

5 December 2022 External T.I. 2021-0915921E5 - ELHT – Class of beneficiaries

In order to qualify as an employee life and health trust (ELHT), s. 144.1(2)(e)(i) or (ii) must be satisfied. The test in s. 144.1(2)(e)(i)(A)...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 144.1 - Subsection 144.1(2) - Subparagraph 144.1(2)(e)(i) employee beneficiaries of a mooted EHLT form a single class if their benefit entitlements are reasonably similar 295

Designated Employee Benefit

Administrative Policy

7 October 2011 Roundtable, 2011-0406551C6 F - Régime coll. d'ass. maladie et les accidents

Can a group sickness and accident insurance plan (a plan consisting of individual insurance policies) also cover employees’ spouses or persons...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) PHSP can include spouses and dependent related persons 96

Subsection 144.1(2) - Employee life and health trust

Administrative Policy

29 June 2020 External T.I. 2018-0782541E5 - Employee Life and Health Trusts

A trust is established by multiple employers to provide designated employee benefits (DEB’s) for their employees. Each participating employer...

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Tax Topics - Income Tax Act - Section 144.1 - Subsection 144.1(4) contributions not deductible under s. 144.1(2) may be deductible under s. 9 78

S2-F1-C1 - Health and Welfare Trusts

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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Paragraph 144.1(2)(f)

Administrative Policy

3 May 2022 CALU Roundtable Q. 4, 2022-0928801C6 - ELHT and Key Employee Rules

S. 144.1(2)(e) was amended (through the addition of s. 144.1(2)(e)(ii)) to provide, as an alternative to satisfying the “Beneficiary...

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Subparagraph 144.1(2)(e)(i)

Administrative Policy

5 December 2022 External T.I. 2021-0915921E5 - ELHT – Class of beneficiaries

A corporation (“Corporation”) operating a Canadian retail chain, and the over-1,000 stores that owned it settled a health and welfare trust...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 144.1 - Subsection 144.1(1) - Class of Beneficiaries employees of a class can have the same rights even if their benefit entitlements differ 253

Subsection 144.1(4)

Administrative Policy

29 June 2020 External T.I. 2018-0782541E5 - Employee Life and Health Trusts

CRA noted that if a trust did not qualify as an employee life and health trust (ELHT) under s. 144.1(2) or if payments in connection therewith did...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 144.1 - Subsection 144.1(2) employer payments made directly to the insurer rather than through the trustee are acceptable 237