Are the premiums paid by the employer for individual insurance policies for retirees under the Quebec General Drug Insurance Plan (“RGAMQ”) a taxable benefit? After noting that the premiums paid would not be a taxable benefit, as the RGAMQ is a private health services plan, CRA stated:
A person who has retired from the employer receives the same treatment as the employee. Finally, the fact that the employer's share of the RGAMQ is paid under an individual plan is not a factor to be taken into account in this analysis.