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.
