How to Switch PHSP Administrators Without Disrupting Employee Claims
A structured handoff of claims and limits keeps employee reimbursements flowing.
Theo Abramowitz
Theo Abramowitz
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Compliance Implications of Approval-Triggered PHSP Billing for Canadian Employers
Employers must document plan terms before billing to qualify for tax-free PHSP treatment.
Theo Abramowitz
Annual PHSP Review Template for Accountant Client Files
A template ensures PHSP deductions survive audit scrutiny.
Theo Abramowitz
Common CRA Audit Triggers for Small Business PHSPs
Weak documentation and flawed plan structure are CRA's primary audit triggers.
Theo Abramowitz
Introducing the HSA Conversation Without Overstepping for Tax Advisors
Tax advisors can clarify whether a Canadian client's HSA truly qualifies as a deductible plan.
Theo Abramowitz
Mixed-Use Expense Scenarios in PHSP Claims
How to sort mixed-use expenses and avoid losing PHSP status.
Theo Abramowitz
Home Care and Disability Aids as PHSP Eligible Expenses
Home care and disability aids qualify for reimbursement if they meet the CRA's medical expense test.
Theo Abramowitz
Prescription Drug and Over-the-Counter Medication Eligibility
A prescription alone doesn't make over-the-counter drugs HSA-eligible.
Theo Abramowitz
Section 118.2 Medical Expense List and PHSP Alignment
The 90% rule determines whether a health plan keeps its tax-preferred status entirely.
Theo Abramowitz
Bookkeeping Entries for HSA Claims and Reimbursements
Proper debits and credits prevent the most common HSA bookkeeping mistakes.
Theo Abramowitz
HSA Administration Fee Tax Treatment at the Corporate Level
Employer-paid HSA admin fees follow business expense rules, not contribution rules.
Theo Abramowitz
Responding to a CRA Request for PHSP Documentation
Missing one element of the insurance test can make every reimbursement taxable.
Theo Abramowitz