a) The amount contributed by the employer to the RPP is not taxable at this time. Any amount received upon retirement is taxable at that time.

b) Group life insurance premium is a taxable benefit at the time the employer pays the premium. The proceeds from the policy are not taxable.

c) Group sickness and accident premium is not taxable. However, any amount received when the employee is injured is taxable.

d) Private health services plan premiums are not taxable. Any benefits claimed under the plan are not taxable.

e) Any counseling paid by the employer for the mental or physical health of the employee or his dependants is not taxable.

f) Fitness club dues are taxable since they are for personal enjoyment.

g) Transit passes are taxable

Group life insurace

400.00

Club dues

900.00

Transit passes

800.00

Added to income

2,100.00