An Excerpt from a SunLife Help Article
1. Group life and health insurance premiums
All Provinces Except Quebec
Employer-paid premiums for group life insurance, dependent life insurance, accident insurance and critical illness insurance are taxable benefits.
Quebec
In Quebec, premiums for health and dental insurance are also considered a taxable benefit. You may also be able to claim health insurance premiums you paid as a tax credit.
2. Group short- or long-term disability
All Provinces
Employer-paid short-term disability (STD) or long-term disability (LTD) premiums are not taxable benefits. But any short- or long-term disability benefits you receive in the future from your employer will be taxable.
3. Health Spending Account (HSA)
HSAs are not a taxable benefit for Employees. They are self-insured health plans arranged by employers for their employees residing in Canada. They provide a way that small businesses can provide tax-free health and dental benefits to their employees (and their employees' family members).
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