Introduced in 2010, employee health trusts (Estare a variation of the IWT The EFT is specifically provided for under s. 144.1 of the income Tax Act. FWTS on the other hand, rely solely on the administrative practices of the Canada Revenue Agency (CRA). Listed below are number of statements relating to EHTS: 1 The trust administering an EHT must reside in Canada. 2. Employer contributions to an EHT to provide accident and sickness benefits for employees are tax deductible. 3. Employer contributions to an EHT to provide life insurance benefits for employees are tax deductible. Contributions paid by the employer are not taxable benefits to the employee. 5. Contributions to the trust cannot revert to the employer. 6. EHTS can be used by all employers. The correct statements are: Select one: a. They are all correct b. 1, 2,4 & 5 C. 1,2,3 & 6 d. 2,3,4 & 5