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2016-0636871E5 private health services plans Video …

WEBMonthly Tax Update. For additional commentary on Technical Interpretations, court cases, government releases, and conference materials in a single practical document …

Actived: 9 days ago

URL: https://members.videotax.com/technical-interpretations/2016-0636871E5-private-health-services-plans

2020-0869481E5 METC & Lump sums in lieu of coverage under a …

WEBPrincipal Issues: Whether a lump sum amount received by a retiree in lieu of the continuation of medical and dental coverage under a PHSP will reduce amounts eligible …

Category: Medical Go Health

2022-0928901C6 2022 CALU – Q10 – Private Health Services Plan

WEBPrincipal Issues: Whether a health spending account established for a sole employee-shareholder can qualify as a private health services plan. Position: No. Reasons: Plan is …

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2014-0553301E5 Medical expense

WEBPrincipal Issues: Is the fee paid to obtain a copy of medical records from a medical records management company an eligible medical expense for purposes of the medical expense …

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2015-0581431E5 Private health services plan deduction

WEB2015-058143. C. Underhill. August 18, 2015. Dear XXXXXXXXXX: Re: Private health services plan deduction. We are writing in response to your email dated April 15, 2015, …

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2020-0857841E5 HCSA Video Tax News

WEBPrincipal Issues: Whether the CRA administrative relief provided in document 2020-084675 for health care spending accounts (“HCSA”) should be revised to allow a HCSA which …

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2021-0876012E5 Medical expenses

WEBWe are replying to your correspondence of January 6 and 13, 2021, wherein you ask whether the cost of COVID-19 tests (namely those required for travel, to enter Canada) …

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2016-0633581E5 Medical practitioners

WEBPrincipal Issues: Whether a Board Certified Behaviour Analyst (BCBA) in Ontario is a medical practitioner for the purpose of the medical expense tax credit. Position: No. See …

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2014-0540731E5 Medical Tax Credit- Block Fees Video Tax News

WEBMonthly Tax Update. For additional commentary on Technical Interpretations, court cases, government releases, and conference materials in a single practical document …

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whether they include HST or GST

WEBPrincipal Issues: Whether the harmonized sales tax (HST) or the goods and services tax (GST) that is required to be added to the cost of certain medical services can be …

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2019-0799051C6 2019 CLHIA Roundtable

WEBFor the second issue, the application of subsection 148 (7) and paragraph 6 (1) (a) when a policy is transferred from an employer to a non-shareholder employee is a position we …

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2019-0812161E5 Pulsed electromagnetic field therapy devices

WEBIn your view, the health benefits of PEMF therapy and the demand for PEMF devices would warrant the creation of a new category of devices in section 5700 of the Income Tax …

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2020-0846751E5 HCSA unused credits Video Tax News

WEBIn these extraordinary circumstances, a HCSA that qualifies as a PHSP and which has unused credits expiring between March 15 and December 31, 2020, could temporarily …

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2021-0887941E5 Registered Clinical Counsellors

WEBSection: 118.4 (2) XXXXXXXXXX 2021-088794. E. Wirag, CPA, CMA. July 13, 2021. Dear XXXXXXXXXX: Re: Medical practitioners - Registered Clinical Counsellors. This is in …

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2017-0703871C6 CPA Alberta 2017 Q9: PHSP for owner-managers

WEBPrincipal Issues: Does a plan qualify as a private health services plan when it is provided by an employer with a sole employee-shareholder? Position: Question of fact but likely no. …

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2021-0880401I7 CERS

WEBDedicated Telephone Service ITRD. Canada Revenue Agency Matthew Ross, CPA, CA. 2021-088040. June 7, 2021. Dear Mr. Gagné-Therrien: Re: Lockdown support – …

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2020-0873601I7 CERS – restricted activities of a travel agency

WEBDedicated Telephone Service ITRD. Canada Revenue Agency Aleksandra Bogdan, CPA, CA. 2020-087360. June 7, 2021. Dear Mr. Gagné-Therrien: Re: Lockdown support for a …

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2015-0571341E5 Registered Shiatsu Therapists Video Tax News

WEBPrincipal Issues: Whether the Registered Shiatsu Therapists in BC are considered authorized medical practitioners for purposes of the medical expense tax credit. …

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2014-0541941E5 Disposition of a life insurance policy

WEBA disposition of an interest in a life insurance policy is defined in subsection 148 (9) of the Act to include a surrender of that interest, the dissolution of that interest by virtue of the …

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