Common use of Health Spending Account Clause in Contracts

Health Spending Account. Provisions of the current Health Spending Account Plan to remain in effect until the implementation of the new Flexible Benefits Plan, anticipated to be May 1, 2016. Upon implementation of the new Flexible Benefits Plan, anticipated to be May 1, 2016, Health Care Spending Account limits are outlined in Article 51 of the Collective Agreement. Employees will be able to apply for reimbursement of eligible health care and dental expenses for themselves and their dependents. Eligible expenses include professional medical services, dental services, prescription drugs, eye glasses, etc. that are considered tax deductible by Canada Revenue Agency but are not covered by any other plan. Employees and their dependents will not be eligible for reimbursement if expenses are recoverable from another source (Extended Health Plan, Dental Plan, Pharmacare, provincial health insurance or any other medical plan). The dollars in the Health Spending Account must be used in the benefit year in which they are allocated. There will be no carryover of Health Spending Account dollars into the next benefit year. Upon submission of a claim, employees will be reimbursed for expenses incurred in the benefit year. If the Health Spending Account balance for the current benefit year has been used up, and an employee has outstanding eligible expenses, these expenses may be carried forward to a maximum of ninety (90) calendar days into the next benefit year for reimbursement. Claims submitted will be paid through the basic plan first. Any unpaid balance from any eligible plan will be held until the insurer receives a Health Spending Account Payment Form authorizing the insurer to reimburse the eligible employee. Claims that are only eligible under the Health Spending Account can be submitted along with receipts on a completed Health Spending Account Claim Form from the insurer. Claims will be paid once per month upon accumulation of fifty dollars ($50) in expenses. Ambulance and Hospital Semi-Private Plan Provisions of the current Ambulance and Hospital Semi-Private Plan to remain in effect until the implementation of the new Flexible Benefits Plan, anticipated to be May 1, 2016. Upon implementation of the new Flexible Benefits Plan, eligibility requirements and details of the Ambulance and Hospital Plan are as outlined in Article 51 of the Collective Agreement.

Health Spending Account. Provisions of the current Health Spending Account Plan to remain in effect until the implementation of the new Flexible Benefits Plan, anticipated to be May 1, 2016. Upon implementation of the new Flexible Benefits Plan, anticipated to be May 1, 2016, Health Care Spending Account limits are outlined in Article 51 52 of the Collective Agreement. Employees will be able to apply for reimbursement of eligible health care and dental expenses for themselves and their dependents. Eligible expenses include professional medical services, dental services, prescription drugs, eye glasses, etc. that are considered tax deductible by Canada Revenue Agency but are not covered by any other plan. Employees and their dependents will not be eligible for reimbursement if expenses are recoverable from another source (Extended Health Plan, Dental Plan, Pharmacare, provincial health insurance or any other medical plan). The dollars in the Health Spending Account must be used in the benefit year in which they are allocated. There will be no carryover of Health Spending Account dollars into the next benefit year. Upon submission of a claim, employees will be reimbursed for expenses incurred in the benefit year. If the Health Spending Account balance for the current benefit year has been used up, and an employee has outstanding eligible expenses, these expenses may be carried forward to a maximum of ninety (90) calendar days into the next benefit year for reimbursement. Claims submitted will be paid through the basic plan first. Any unpaid balance from any eligible plan will be held until the insurer receives a Health Spending Account Payment Form authorizing the insurer to reimburse the eligible employee. Claims that are only eligible under the Health Spending Account can be submitted along with receipts on a completed Health Spending Account Claim Form from the insurer. Claims will be paid once per month upon accumulation of fifty dollars ($50) in expenses. Ambulance and Hospital Semi-Private Plan Provisions of the current Ambulance and Hospital Semi-Private Plan to remain in effect until the implementation of the new Flexible Benefits Plan, anticipated to be May 1, 2016. Upon implementation of the new Flexible Benefits Plan, eligibility requirements and details of the Ambulance and Hospital Plan are as outlined in Article 51 of the Collective Agreement.

Health Spending Account. Provisions The intent of this Health Spending Account is to deposit these “in-lieu” dollars into a Health Spending Account to allow auxiliary and post 65 employees to claim their eligible healthcare and dental care expenses. Health Spending Accounts are administered in accordance with Canada Revenue Agency guidelines. Eligible Claims are reimbursed to the employee, and are non-taxable benefits for the employee. PLAN LIMITATIONS • Effective on the date of ratification the Employer will deposit the Health and Welfare in-lieu allowance set out in Clause 31.4 of the current Collective Agreement as amended, into the employee’s individual Health Spending Account Plan each pay period. • The Health Spending Account balance will show on the employee’s biweekly pay statement. • The Health Spending Account balance will be updated at the end of each month, and will include all earned money within the month up to remain the last completed pay period in effect until the implementation applicable month, and will be available to employees for eligible expenses the first of the new Flexible Benefits Planmonth following the monthly update. • All administration costs will be borne by the Employer. • Employees must retain original receipts for eligible medical and/or dental expenses and submit them for reimbursement to the plan carrier up to the balance in the Health Spending Account. • Any expenses not submitted in the calendar year they are incurred, anticipated to must be May 1, 2016. Upon implementation submitted within the first sixty (60) days of the new Flexible Benefits Plan, anticipated to be May 1, 2016, following year. • Any unused Health Care Spending Account limits are outlined in Article 51 balance at the end of the Collective Agreement. Employees each calendar year will be able to apply for reimbursement of eligible health care and dental expenses for themselves and their dependents. Eligible expenses include professional medical servicesrolled over into the next calendar year, dental services, prescription drugs, eye glasses, etc. that are considered tax deductible by Canada Revenue Agency but if those funds are not covered used in the next calendar year, they will be paid out through the Employer to the employee (as a taxable benefit) or deposited directly into the employee’s RRSP, if requested by any other plan. Employees and their dependents will not be eligible for reimbursement if expenses are recoverable from another source the employee (Extended Health Plan, Dental Plan, Pharmacare, provincial health insurance or any other medical planwithout withholding tax). • Employees on layoff will have ten (10) months from their layoff date to submit any eligible expenses. The dollars employee will then have sixty (60) days to request any unused balance paid into their RRSP, failing which, the balance will be paid to the employee (less statutory deductions). • Upon termination of employment any balance in the Health Spending Account must be used will remain active for sixty (60) days to allow for any in the benefit year in which they are allocatedprocess claims to clear. There will be no carryover of Health Spending Account dollars into the next benefit year. Upon submission of a claim, employees will be reimbursed for No expenses incurred in after termination of employment shall be submitted. Following the benefit year. If end of the sixty (60) days referred to above, the Health Spending Account shall be closed and the balance for shall be paid to the current benefit year has been used upformer employee's RRSP. If none exists, and an employee has outstanding eligible expenses, these expenses may be carried forward to a maximum of ninety (90) calendar days into the next benefit year for reimbursement. Claims submitted balance will be paid through to the basic plan firstemployee (less statutory deductions). Any unpaid balance from any • Medical Services Plan premiums are not an eligible plan will expense as per CRA requirements. ELIGIBLE EXPENSES Medical expense eligible to be held until the insurer receives a Health Spending Account Payment Form authorizing the insurer to reimburse the eligible employee. Claims that are only eligible under paid out of the Health Spending Account can be submitted along with receipts on a completed Health Spending Account Claim Form from the insurer. Claims will be paid once per month upon accumulation of fifty dollars ($50Accounts are expenses which would otherwise qualify as medical expenses within Section 118.2(2) in expenses. Ambulance and Hospital Semi-Private Plan Provisions of the current Ambulance and Hospital Semi-Private Plan to remain in effect until the implementation of the new Flexible Benefits Plan, anticipated to be May 1, 2016Income Tax Act. Upon implementation of the new Flexible Benefits Plan, eligibility requirements and details of the Ambulance and Hospital Plan are as outlined in Article 51 of the Collective Agreement.LETTER OF INTENT 1‌

Health Spending Account. Provisions The intent of this Health Spending Account is to deposit these “in-lieu” dollars into a Health Spending Account to allow auxiliary and post sixty-five (65) employees to claim their eligible healthcare and dental care expenses. Health Spending Accounts are administered in accordance with Canada Revenue Agency guidelines. Eligible Claims are reimbursed to the employee, and are non-taxable benefits for the employee. PLAN LIMITATIONS • Effective on the date of ratification the Employer will deposit the Health and Welfare in-lieu allowance set out in Clause 31.4 of the current collective agreement as amended, into the employee’s individual Health Spending Account Plan each pay period. • The Health Spending Account balance will show on the employee’s biweekly pay statement. • The Health Spending Account balance will be updated at the end of each month, and will include all earned money within the month up to remain the last completed pay period in effect until the implementation applicable month, and will be available to employees for eligible expenses the first of the new Flexible Benefits Planmonth following the monthly update. • All administration costs will be borne by the Employer. • Employees must retain original receipts for eligible medical and/or dental expenses and submit them for reimbursement to the plan carrier up to the balance in the Health Spending Account. • Any expenses not submitted in the calendar year they are incurred, anticipated to must be May 1, 2016. Upon implementation submitted within the first sixty (60) days of the new Flexible Benefits Plan, anticipated to be May 1, 2016, following year. • Any unused Health Care Spending Account limits are outlined in Article 51 balance at the end of the Collective Agreement. Employees each calendar year will be able to apply for reimbursement of eligible health care and dental expenses for themselves and their dependents. Eligible expenses include professional medical servicesrolled over into the next calendar year, dental services, prescription drugs, eye glasses, etc. that are considered tax deductible by Canada Revenue Agency but if those funds are not covered used in the next calendar year, they will be paid out through the Employer to the employee (as a taxable benefit) or deposited directly into the employee’s RRSP, if requested by any other plan. Employees and their dependents will not be eligible for reimbursement if expenses are recoverable from another source the employee (Extended Health Plan, Dental Plan, Pharmacare, provincial health insurance or any other medical planwithout withholding tax). • Employees on layoff will have ten (10) months from their layoff date to submit any eligible expenses. The dollars employee will then have sixty (60) days to request any unused balance paid into their RRSP, failing which, the balance will be paid to the employee (less statutory deductions). • Upon termination of employment any balance in the Health Spending Account must be used will remain active for sixty (60) days to allow for any in the benefit year in which they are allocatedprocess claims to clear. There will be no carryover of Health Spending Account dollars into the next benefit year. Upon submission of a claim, employees will be reimbursed for No expenses incurred in after termination of employment shall be submitted. Following the benefit year. If end of the sixty (60) days referred to above, the Health Spending Account shall be closed and the balance for shall be paid to the current benefit year has been used upformer employee's RRSP. If none exists, and an employee has outstanding eligible expenses, these expenses may be carried forward to a maximum of ninety (90) calendar days into the next benefit year for reimbursement. Claims submitted balance will be paid through to the basic plan firstemployee (less statutory deductions). Any unpaid balance from any • Medical Services Plan premiums are not an eligible plan will expense as per CRA requirements. ELIGIBLE EXPENSES Medical expense eligible to be held until the insurer receives a Health Spending Account Payment Form authorizing the insurer to reimburse the eligible employee. Claims that are only eligible under paid out of the Health Spending Account can be submitted along with receipts on a completed Health Spending Account Claim Form from the insurer. Claims will be paid once per month upon accumulation of fifty dollars ($50Accounts are expenses which would otherwise qualify as medical expenses within Section 118.2(2) in expenses. Ambulance and Hospital Semi-Private Plan Provisions of the current Ambulance and Hospital Semi-Private Plan to remain in effect until the implementation of the new Flexible Benefits Plan, anticipated to be May 1, 2016Income Tax Act. Upon implementation of the new Flexible Benefits Plan, eligibility requirements and details of the Ambulance and Hospital Plan are as outlined in Article 51 of the Collective Agreement.LETTER OF INTENT 1‌