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The T1 General or T1 (entitled Income Tax and Benefit Return) is the form used in Canada by individuals to file their personal income tax return.Individuals with tax payable [1] during a calendar year must use the T1 to file their total income from all sources, including employment and self-employment income, interest, dividends, and capital gains, rental income, and so on.
There are numerous specialized providers of Health Spending Accounts (Self-insured PHSPs) in the form of pre-paid or notional credit programs. Major insurers offer Health Spending Accounts supplementary to group insurance (insured employee benefit plans) only. Note: Self-insured PHSP (Employer provided for Employees) are Health Spending Accounts.