Income Tax Bulletins and Folios
Medical Expense Tax Credit
| SUBJECT | Income Tax Act |
| NO | Income Tax Folio S1-F1-C1 |
| DATE | December 18, 2019 |
| REFERENCE | Sections 118.2, 118.3, 118.4 and 122.51 (also see sections 63, 64 and 118.8, and subsection 118(6)); Income Tax Folio S1-F1-C2; Income Tax Folio S1-F1-C3; Guide RC4065, Medical Expenses |
View Income Tax Folio S1-F1-C1
Meaning of Private Health Services Plan
| SUBJECT | Income Tax Act, Meaning of “Private Health Services Plan” |
| NO | IT-339R2 |
| DATE | August 8, 1989 |
| REFERENCE | Subsection 248(1) (also paragraphs 6(1)(a), 18(1)(a), 118.2(2)(q) and 118.2(3)(b)) |
Flexible Employee Benefit Programs
| SUBJECT | Income Tax Act |
| NO | IT-529 |
| DATE | February 20, 1998 |
| RERENCE | Paragraph 6(1)(a) (also subsections 6(3), 6(4), 15(1); the definitions of “salary deferral arrangement,” “retirement compensation arrangement,” “group term life insurance policy” and “private health services plan” in subsection 248(1); paragraphs 6(1)(f), 6(1)(g), 6(1)(h), 6(1)(i), subparagraphs 56(1)(a)(i) and (iii)) |
Health and Welfare Trusts for Employees
| SUBJECT | Income Tax Act |
| NO | IT-85R2 |
| DATE | November 28, 2015 |
| REFERENCE | Sections 127.51 and 127.52; subsections 6(4), 15(1), 104(4), 108(1) trust, 144.1(2), and 248(1) employee benefit plan, employee trust, group term life insurance policy, private health services plan; paragraphs 6(1)(a), 6(1)(e.1), 6(1)(f), 18(1)(a), 18(1)(b), and 118.2(2)(q); subparagraph 6(1)(a)(i) of the Act and Part XXVII of the Regulations. |