Private Health Services Plan

Administrative Policy

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

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

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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

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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)

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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 454

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

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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

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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

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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

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S2-F1-C1 - Health and Welfare Trusts

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

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

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

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

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

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

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

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