Section 144.1

Subsection 144.1(2) - Employee life and health trust

Administrative Policy

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 a trust qualifies as both a health and welfare trust…and an employee life and health trust, the trust should maintain evidence to support the type of trust arrangement under which it intends to operate.

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)	benefits from health and welfare trust qua shareholder	168
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose		442
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense		187
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(e)	actuarial reserve	38
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Employee Benefit Plan		522
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Group Term Life Insurance Policy	no self-funded plans/min. of 2 emp/ees	49
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan	no. employees	17
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a)		83
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f)		50
Tax Topics - Income Tax Act - Section 6 - Subsection 6(4)		22
Tax Topics - Income Tax Act - Section 9 - Nature of Income	contractual penalties	59
Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(2)		49

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Subsection 144.1(2) - Employee life and health trust

Administrative Policy

S2-F1-C1 - Health and Welfare Trusts

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