ELHTs: tax issues employers need to know about
A new type of employee benefit trust — the employee life and health trust (ELHT) — was created recently after amendments to the Income Tax Act received royal assent. This new trust maintains the basic principles of health and welfare trusts (HWTs), codifying many of the Canada Revenue Agency’s (CRA) administrative positions with respect to […]
- June 1, 2011 September 13, 2019
- 13:26