You are reviewing your client Henryk's existing insurance coverage as part of your insurance needs analysis for him. Which of the following statements about group life insurance is correct?

a)If Henryk's employer pays some or all of the premiums, those premiums are considered a taxable benefit to Henryk.

b)Regardless of who pays the premiums, the death benefits paid will be taxable to Henryk, his estate, or the beneficiary of the policy.

c)As with individual insurance, premiums paid under a group life insurance plan are not subject to provincial retail sales tax.

d)If Henryk does not join the plan before the end of the probationary period, proof of insurability will be required