Contributions (or Premiums) Paid to Insurance Plans

The table below indicates whether insurance plan contributions (or premiums) you pay on behalf of an employee constitute a taxable benefit and, if so, in which boxes of the RL-1 slip (see courtesy translation RL-1-T) the benefit must be entered.

See Contributions Paid to Insurance Plans for more information.

Benefits respecting contributions (or premiums) paid to an insurance plan
Type of insurance plan Taxable benefit Corresponding boxes of the RL-1 slip
Group insurance plan (other than a multi-employer insurance plan)

Yes, except for:

  • a group insurance plan providing coverage for total or partial loss of income from an office or employment (if wage loss benefits are payable periodically)
  • contributions paid for the benefit of the surviving spouse of a deceased employee
  • Boxes A and J in the case of a private health services plan (see the definition on the next page)
  • Boxes A and L in all other cases
Multi-employer insurance plan (contributions paid by the employer to the administrator of the plan) Yes Boxes A and P
Non-group insurance plan Yes Boxes A and L
Top-up disability payments under an insurance plan funded solely by employee contributions No Not applicable
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