Who Qualifies?

The contributions to Bene-D-Duct 's Self-Directed Benefit Plan TM   are tax deductible against business income only. So to qualify you must be running a business.


Click on the topic headings for more details.

Corporations
Proprietorships
 
 
 
 
 
 
 
 
 
Corporations

There is no restriction under the Income Tax Act for corporations to define who is eligible under their Private Health Services Plan (PHSP) . Your corporation is creating its own PHSP . This is why we call it " The Self Directed Benefit Plan TM "!  So you may include any class of employees that you choose to be eligible under the PHSP.
For example:
small businesses All employees
small businesses All full-time employees after three months service
small businesses All non-union staff after three months service
small businesses President and Vice Presidents
small businesses All employees working from the Peterborough office

You should avoid any discrimination prohibited under a Human Rights Code, or an Employment Standards Act. For example, you should not choose to cover only the male employees of the corporation.

Another consideration is if you select a class of employees that is narrowly defined and that excludes employees who are not shareholders of the corporation.  In this instance the government might argue that your PHSP is actually a shareholder's benefit rather than a proper PHSP and tax it unfavourably.  For this reason, it is best to broadly cover all employees, or at least all full-time employees after 3 (or 6) months of service.
Naturally, the spouse and any dependent children of an eligible employee are also eligible.



Proprietorships

The federal government introduced a new tax law allowing proprietorships to deduct the cost of a Private Health Services Plan (PHSP) in 1998.  However there are additional requirements for proprietors in order for their contributions to the Self-Directed Benefit Plan TM   to be tax deductible.

small businesses At least 50% of your total income from all sources is generated from your proprietorship, or that the total income from all sources other than your proprietorship is less than $10,000.
small businesses If applicable, all employees on a full-time basis (other than on a temporary or seasonal basis) who have completed 3 months of service must also be eligible for coverage under your PHSP.
small businesses You have at least one employee (other than yourself).  The employee can be a spouse or other relative.   (N.B. If you are not incorporated and you do not have an employee then you cannot establish a Self-Directed Benefit Plan TM   , however send us an email to this effect and we can tell you what other options are available to you).

If you have a complex business structure then please consult with your tax advisor regarding your eligibility for a PHSP under the Self-Directed Benefit Plan TM.

If the above three conditions are met then you decide exactly what class of employees is eligible under your own Self-Directed Benefit Plan TM .  Four examples are shown below, but the most restrictive class allowed is the first example:

small businesses All full-time employees (other than on a temporary or seasonal basis) after 3 months service
small businesses All full-time employees (other than on a temporary or seasonal basis)
small businesses All full-time employees
small businesses All employees

Naturally, you as the proprietor would also be eligible, as would the spouse and any dependent children of an eligible employee or yourself.
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