Income Tax Bulletins and Folios
Medical Expense Tax Credit
SUBJECT
NO
DATE
REFERENCE
View Income Tax Folio S1-F1-C1
Meaning of Private Health Services Plan
SUBJECT
NO
DATE
REFERENCE
Flexible Employee Benefit Programs
SUBJECT
NO
DATE
REFERENCE
Health and Welfare Trusts for Employees
SUBJECT
NO
DATE
REFERENCE
Income Tax Act
Income Tax Folio S1-F1-C1
December 18, 2019
Sections 118.2, 118.3, 118.4 and 22.51 (also see sections 63, 64 and 118.8, and subsection 118(6)); Income Tax Folio S1-F1-C2; Income Tax Folio S1-F1-C3;
Income Tax Act, Meaning of “Private Health Services Plan”
IT-339R2
August 8, 1989
Subsection 248(1) (also paragraphs 6(1)(a), 18(1)(a), 118.2(2)(q) and 118.2(3)(b))
Income Tax Act
IT-529
February 20, 1998
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))
Income Tax Act
IT-85R2
November 28, 2015
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.
