RQConf_PartnerLoginUrl RQConf_CheckUrl

The Charter of the French language and its regulations govern the consultation of English-language content.

Contributions to a Non-Group Insurance Plan

Note
Note avertissement

The English version of this page is currently being updated. To access the page in French, click français.

End of note

The contributions (or 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 and L and, where applicable, in box G of the employee's RL-1 slip (see courtesy translation RL-1-T). For more information, go to the Benefit Provided to an Employee page.

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.

End of note
Note End of note

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter