The Voice of Multi-Employer Plan Interests in Canada


May 7, 2018

Via Email: Department of Finance and the Canada Revenue Agency 

The Multi-Employer Benefit Plan Council of Canada (MEBCO) is a non-profit corporation representing the interests of Canadian multi-employer pension and benefit plans. We are writing to submit our recommendations and comments with respect to the transitional rules and amendments to the Income Tax Act to govern the phase-out and conversion of Health and Welfare Trusts (HWTs) to Employee Life and Health Trusts (ELHTs). MEBCO previously made a submission on the Canada Revenue Agency's (CRA) Income Tax Folio S2-F1-C1 which was released in 2015. One of the concerns in the Folio submission related to the differential treatment of these two vehicles and MEBCO recommended harmonization of the HWT and ELHT rules. While MEBCO did not advocate for the sunset of HWTs, we appreciate that the CRA and Department of Finance has recognized MEBCO’s concerns and is taking steps to harmonize the rules albeit now under ELHTs only. MEBCO would be pleased to work with the CRA and Department of Finance to assist with the development of the transitional rules as a stakeholder advisor.


Read entire submission via PDF


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Your MEBCO membership guarantees that multi-employer plan interests will be considered whenever change is on the horizon. With your support, MEBCO will continue to be a strong and effective voice. Join today!
  1. The threat to multi-employer plans is real.
    The legislative framework is constantly changing, and cost-management and cost reduction are at the top of every agenda.
  2. Legislative changes can be significant.
    Recent proposed changes have threatened to offload costs onto plans, restrict plan coverage, and have compromised the viability of some plans
  3. Multi-employer plans are worth protecting.
    Multi-employer plans play a vital role in providing health services and retirement plans to over 1 million workers and their families in industries typified by small companies and a mobile work force.
  4. Multi-employer plans need a united lobby.
    Multi-employer plans carry a low profile due to the fact that the coverage is thinly spread over many employer groups and mobile workers.
  5. MEBCO is committed to protecting your interests.
    When governments propose changes, MEBCO is the single, clear voice at the table representing the unique interests of multi-employer plans.