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

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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))

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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))

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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.

View Income Tax Folio – S2-F1-C1

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