Your contribution to a private health services plan, for the coverage that a current, former or future employee receives during the year, may constitute a taxable benefit. If this is the case, you must enter the value of the benefit in box J of the RL-1 slip (see courtesy translation RL-1-T).

For information about the value of the taxable benefit that must be included in the employee's income and the other boxes on the RL-1 slip in which you must include this value (where applicable), consult Contributions to a Group Insurance Plan (Including a Health Services Plan).