Multi-employer insurance plan (other than a private health services plan)

If an insurance contract is related to a multi-employer insurance plan, other than a private health services plan, and offers various types of benefits (for example, basic life insurance, supplementary life insurance, insurance covering accidental death, accident insurance covering bodily injury or basic health insurance), and the individual's premium is determined by the type of benefits offered, the value of the coverage corresponds to the premium (and related tax) paid for the specific type or types of benefits provided to the individual.

Amount paid by the individual

Any amount paid by the individual for those benefits must be subtracted from the value of the coverage to be included in the amount in box A of the RL-22 slip (see courtesy translation RL-22-T), provided the amount was paid in relation to an office or employment.

Private health services plan

If an insurance contract is related to a private health services plan that offers more than one type of coverage (for example, individual, single-parent or family), with or without different types of optional benefits (such as coverage of medical, hospital or dental expenses), and the individual's premium is determined by a specific type of coverage or benefits, the value of the coverage is equal to the premium (and related tax) paid for the individual's type of coverage or benefits.

Amount paid by the individual

Any amount paid by the individual during the year must be subtracted from the value of the coverage to be included in the amount in box A of the RL-22 slip, provided the amount was paid in relation to an office or employment.