Private Health Services Plan

Administrative Policy

24 January 2019 External T.I. 2016-0651291E5 - Revised PHSP position - Self-insured plan

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) employee allocated ceiling amounts do not affect application of 90% METC-eligible expense test where a self-inusred plan 207

22 January 2019 External T.I. 2016-0645581E5 - Health and welfare trusts (HWTs)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) HWT can administer a plan that is funded only with union or employee contributes where it also has employer-funded plans 432

12 December 2018 External T.I. 2017-0718661E5 - Private health services plan

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
substantially all
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) coverage for U.S. expenses of METC type generally eligible 113

14 September 2017 Roundtable, 2017-0703871C6 - CPA Alberta 2017 Q9: PHSP for owner-managers

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) sole employee-shareholder unlikely to qualify for PHSP 95

May 2017 CPA Alberta Roundtable, ITA Q.9

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) general presumption that employee-shareholder receives health care spending account benefits as shareholder 128
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) HCSA for sole shareholder-employee unlikely to operate as insurance plan 200

8 December 2014 External T.I. 2014-0543891E5 F - Régime privé d'assurance-maladie

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

S2-F1-C1 - Health and Welfare Trusts

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

25 June 2014 External T.I. 2014-0521301E5 - PHSP - employee-shareholder

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

15 October 2013 External T.I. 2013-0498001E5 F - Transfert de sommes inutilisées entre régimes

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

26 May 1995 T.I. 950171 (C.T.O. "Self-Funded Private Health Services Plans")

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

15 June 1993 T.I. (Tax Window, No. 32, p. 12, ¶2606)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

13 June 1991 T.I. (Tax Window, No. 4, p. 28, ¶1301)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Navigation