Based on federal government legislation
| Employer Pays Premium | Employee Pays 100% of Premium | |
| Life Insurance & Dependant Life | Benefit is tax-free Premium is a taxable benefit for the employee (added to employee’s T4) | Benefit is tax-free Premium is not taxable |
| AD & D | Benefit is tax-free Premium is a taxable benefit for the employee (added to employee’s T4) | Benefit is tax-free Premium is not taxable |
| Short Term Disability | Benefit is taxable to employee (benefit amount would be received upon claim payout) Premium is not taxable | Benefit is non-taxable to employee Premium is not taxable |
| Long Term Disability | Benefit is taxable to employee (benefit amount would be received upon claim payout) Premium is not taxable | Benefit is non-taxable to employee Premium is not taxable |
| Critical Illness | Benefit is tax-free Premium is a taxable benefit to employee (added to employee’s T4) | Benefit is tax-free Premium is not taxable |
| Extended Health Care | Benefit and Premium are tax-free | Benefit and Premium are tax-free |
| Dental Care | Benefit and Premium are tax-free | Benefit and Premium are tax-free |
| EAP (Employee Assistance) | Benefit and Premium are tax-free | Benefit and Premium are tax-free |
| Second Opinion Consult | Benefit and Premium are tax-free | Benefit and Premium are tax-free |
