10 November 2021 Canada's deadline to convert Health and Welfare Trusts to Employee Life and Health Trusts is imminent The Canada Revenue Agency's (CRA) existing administrative rules with respect to Health and Welfare Trusts (HWTs) are only effective until December 31, 2021. It is important that existing HWTs consider their options to minimize their exposure to adverse tax consequences now. Document ID: 2021-2056 |