Employees Subject to Different Legislation (Variables A, C, D and F)

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If a group insurance plan provides identical coverage to employees subject to different legislation (that is, Québec legislation and legislation in effect elsewhere), you can use one of the two methods explained below to calculate the benefit received by your employees subject to Québec legislation.

You must choose the method that best reflects the coverage provided to these employees.

Method A: The value of an employee's coverage is calculated on the basis of the actual data for all employees covered under the plan. This is the standard method.

Method B: The value of an employee's coverage is calculated on the basis of the actual data for the employees subject to Québec legislation only.

Example

Under a corporation's private health services plan, the three employees of the corporation who are subject to Québec legislation receive the same coverage as the 200 employees who report for work at one of the corporation's establishments in Ontario. If no benefit is paid to the employees subject to Québec legislation, or if the majority of benefits paid by the plan are paid to these employees, Method A must be used, because it best reflects the coverage provided under the plan to employees subject to Québec legislation.

You must use method A or B to define variables A, C, D and F when calculating the value of the employee's coverage.

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