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)...
| 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...
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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...
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...
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...
| 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...
| 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 |
Subsection 144.1(6)
Paragraph 144.1(6)(b)
Administrative Policy
14 March 2023 External T.I. 2022-0925831E5 - Contributions to an Employee Life and Health Trust
An employer discontinued the provision of post-employment health and welfare benefits for employees hired after a certain date (New Hires)...