Contributions (or Premiums) Paid to Insurance Plans

The table below indicates whether insurance plan contributions (or premiums) you pay on behalf of an employee constitute a taxable benefit and, if so, in which boxes of the RL-1 slip (see courtesy translation RL-1-T) the benefit must be entered.

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Benefits respecting contributions (or premiums) paid to an insurance plan
Type of insurance plan Taxable benefit Boxes of the RL-1 slip
Group insurance plan (other than a multi-employer insurance plan)

Yes, except for:

  • a group insurance plan providing coverage for total or partial loss of income from an office or employment (if wage loss benefits are payable periodically)
  • contributions paid for the benefit of the surviving spouse of a deceased employee
  • Boxes A and J in the case of a private health services plan (see the definition on the next page)
  • Boxes A and L in all other cases
Multi-employer insurance plan (contributions paid by the employer to the administrator of the plan) Yes Boxes A and P
Non-group insurance plan Yes Boxes A and L
Top-up disability payments under an insurance plan funded solely by employee contributions No Not applicable

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