Premiums Paid to a Non-Group Insurance Plan

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The premiums you pay for an employee under a non-group insurance plan constitute a taxable benefit. Non-group insurance plans include:

  • health insurance plans;
  • accident insurance plans;
  • disability insurance plans;
  • life insurance plans;
  • wage loss replacement plans.

Include the value of the benefit in boxes A, G and L of the employee's RL-1 slip (see courtesy translation RL-1-T).

Note

The value of the taxable benefit calculated over the course of the year must be based on estimates and apportioned over all the pay periods in the year. You can do the calculation using any reasonable estimation method (such as basing the estimates on data for the previous year or on a hypothetical premium). At the end of the year, you have to use the actual data to determine the actual value of the benefit to be entered on the employee's RL-1 slip.

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