Private Health Services Plan

Administrative Policy

3 May 2022 CALU Roundtable Q. 10, 2022-0928901C6 - 2022 CALU – Q10 – Private Health Services Plan

Can a health spending account (HSA) (under which an employer agrees to reimburse its employees’ hospital and medical expenses incurred during...

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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) single shareholder/employee HSA does not qualify 137

26 January 2021 External T.I. 2020-0857841E5 - HCSA

In 2020-0846751E5, CRA noted that the terms of a health care spending account (“HCSA”) would, in most cases, comply with IT-529, which...

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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) extension during COVID of the period for carrying forward unused HCSA credits 275

2 June 2020 External T.I. 2020-0847081E5 F - Compte de frais médicaux – période de report

Due to the COVID-19 pandemic, plan members of a health care spending account (“HCSA”) may not be able to incur eligible medical expenses or...

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25 May 2020 External T.I. 2020-0846751E5 - HCSA unused credits

Due to the curtailment of services during the COVID-19 pandemic, plan members of a health care spending account (“HCSA”) may not be able to...

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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) unused HCSA credits can be carried forward for up to an additional 6 months during COVID-19 183

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

For insured and self-insured private health services plans (PHSPs), what are the tax consequences if not all or substantially all of the actual...

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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) employee allocated ceiling amounts do not affect application of 90% METC-eligible expense test where a self-inusred plan 211

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

CRA indicated that a health and welfare trust (“HWT”) which is jointly established by a union and multiple employers, can provide benefit...

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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) HWT can administer a plan that is funded only with union or employee contributes where it also has employer-funded plans 478

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

The purpose of a Blue Cross and Blue Shield insurance plan (XXXXXXXXXX Blue Cross plan is to reimburse an employee for certain medical and health...

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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 115

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

Provided that an employee (who is also a shareholder) is active in the business of a corporation whose only employees are also shareholders, and...

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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) sole employee-shareholder unlikely to qualify for PHSP 103

May 2017 CPA Alberta Roundtable, ITA Q.9

A small business only having employee(s) who are also shareholder(s), establishes a notional health care spending account(s) (a type of “private...

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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

In the course of a general discussion of a flex plan, CRA stated:

Where a plan or arrangement covers expenses other than medical expenses, the...

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

A cost-plus health plan ("Plan") administered by a third party (e.g., insurance company) is offered by a corporation to its sole shareholder who...

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

Is it possible for the employer (a university) to reallocate the unused credits from the individual healthcare spending account for professional...

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1 December 2010 External T.I. 2010-0385491E5 F - Postes isolés dans la fonction publique

Federal employees working at isolated posts are reimbursed for travel expenses (travel and accommodation) incurred in relation to the medical...

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13 May 2010 External T.I. 2009-0328741E5 F - Régime "à prix coûtant majoré"

Under a "cost-plus" plan offered to company executives, they are reimbursed for health expenses not otherwise reimbursed by their group insurance,...

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18 July 2008 External T.I. 2008-0271211E5 F - Fiducie de santé et de bien-être

Members of a provincial professional association (the "Employers") are eligible to join a multi-employer health insurance plan (the “Plan”)...

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6 May 2008 External T.I. 2007-0254661E5 F - Partie B Medicare

Regarding whether premiums paid to the U.S. Medicare (Part B) plan qualified for the medical expense credit, CRA stated:

Medicare appears to...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Non-Business-Income Tax U.S. Medicare Part B premiums are not non-business income tax 124

17 March 2008 External T.I. 2006-0216751E5 F - Régime individuel - RAMQ - Retraité

Are the premiums paid by the employer for individual insurance policies for retirees under the Quebec General Drug Insurance Plan (“RGAMQ”) a...

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26 May 1995 External T.I. 9501715 - SELF-FUNDED PRIVATE HEALTH SERVICES PLANS

A self-funded dental care plan can qualify as a private health services plan.

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

A plan providing coverage for a partner of the same sex does not qualify as a private health services plan. Where it is not feasible to have a...

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

An employer funded arrangement to cover employee medical expenses will not be a private health insurance plan if it permits excess contributions...

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