With regard to the RL-22 slip (see courtesy translation RL-22-T), where an individual's coverage under a multi-employer insurance plan is backed by an insurance contract underwritten by an insurance corporation, the value of the coverage equals

• the total premium (and related tax) paid for the individual's coverage and benefits for the year (for private health services plans, see Services Insured by the Régie de l'assurance maladie du Québec)

minus

• the total of
  • the amount reimbursed by the individual during the year; and
  • the dividends, returns or refunds of premiums (and related tax) that you received, as plan administrator, during the year in relation to the individual's benefits and coverage