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ARTICLE · 16 MARCH 2010

Employee Life And Health Trusts

Borden Ladner Gervais LLP
Borden Ladner Gervais LLP
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The Department of Finance recently released proposed amendments to the "Income Tax Act" (Canada) (the "ITA") relating to employee life and health trusts.

CanadaEmployment and HR
BLG'S Pension & Benefits Group
BLG'S Pension & Benefits Group
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The Department of Finance recently released proposed amendments to the Income Tax Act (Canada) (the "ITA") relating to employee life and health trusts. The proposals will be of interest to employers who provide or are considering providing health and welfare benefits to their employees through trust arrangements. To date, trusts of this nature have not been specifically provided for in the ITA. Rather "health and welfare trusts" have been subject to administrative requirements established by the Canada Revenue Agency ("CRA") which are currently set out in its Interpretation Bulletin IT-85R2.

The ITA will be amended to add new section 144.1 which will provide for a new type of trust called the "employee life and health trust" ("ELHT"). Consequential changes will be made to numerous other provisions of the ITA. The amendments will apply to trusts established after 2009.

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