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.
Read this section for more information.
|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:
|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|