24 January 2019 External T.I. 2016-0651291E5 - Revised PHSP position - Self-insured plan -- attach -- Private Health Services Plan
measuring compliance with the 90% METC-eligible expense test
Private Health Services Plan
22 January 2019 External T.I. 2016-0645581E5 - Health and welfare trusts (HWTs) -- attach -- Private Health Services Plan
extension to non-employees/employee or union funded plan/requirements for rehab plan
12 December 2018 External T.I. 2017-0718661E5 - Private health services plan -- attach -- Private Health Services Plan
coverage for employee's U.S. medical expenses would qualify if they were substantially METC-type expenses
May 2017 CPA Alberta Roundtable, ITA Q.9 -- attach -- Private Health Services Plan
private health service plan rules generally are not available for a sole shareholder-employee
15 October 2013 External T.I. 2013-0498001E5 F - Transfert de sommes inutilisées entre régimes -- attach -- Private Health Services Plan
transfer from individual healthcare spending account to another PHSP is permitted
14 September 2017 Roundtable, 2017-0703871C6 - CPA Alberta 2017 Q9: PHSP for owner-managers -- attach -- Private Health Services Plan
a self-insured health care spending account (“HCSA”) for a sole employee-shareholder likely will not qualify as a private health services plan
8 December 2014 External T.I. 2014-0543891E5 F - Régime privé d'assurance-maladie -- attach -- Private Health Services Plan
CRA willing to treat a flex plan as being bifurcated into a PHSP and non-PHSP if medical expense portion is recorded separately
S2-F1-C1 - Health and Welfare Trusts -- attach -- Private Health Services Plan
no. employees
26 May 1995 External T.I. 9501715 - SELF-FUNDED PRIVATE HEALTH SERVICES PLANS -- attach -- Private Health Services Plan
25 June 2014 External T.I. 2014-0521301E5 - PHSP - employee-shareholder -- attach -- Private Health Services Plan
cost-plus plan
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