Audit Risk
Documenting Arm's Length Employment Status for PHSP Purposes
Proper documentation of employment status determines whether PHSP contributions are deductible.
Marguerite Osei-Bonsu
· 11 min read
Corporate Health Compliance Review — Page 2
Year-End Accrual and Timing of PHSP Deductions
Insured and self-insured plans follow different deduction timing rules at year-end.
Marguerite Osei-Bonsu
Vision Care and Eyewear Eligibility Under Section 118.2
Prescription vision devices and professional eye care qualify; non-prescription items do not.
Renata Chow-Villanueva
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
PHSP Interaction With Payroll Remittances and CPP/EI
Qualifying PHSP status eliminates CPP and EI withholding on medical benefits.
Marguerite Osei-Bonsu
Mixed-Use Expense Scenarios in PHSP Claims
How to sort mixed-use expenses and avoid losing PHSP status.
Theo Abramowitz
PHSP Cost Deductibility for Professional Corporations in Alberta and Ontario
Structuring the plan correctly saves the deduction; missing one requirement costs you all of it.
Daniel Szymański
Cosmetic and Elective Procedure Expense Classification
The tax code splits cosmetic procedures on medical purpose, not appearance alone.
Daniel Szymański