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 | |
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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 | |
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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 | |
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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...
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 | |
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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 | |
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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)...