Where can I find out more about the Canada Revenue Agency’s interpretation of these plans?

There is information on the Canada Revenue Agency website on the guidelines for Health and Welfare Trusts and Private Health Services Plans. The CRA bulletins specific to the subject are as follows:

• IT-85R2 – Health and Welfare Trusts
• IT-339R2 – Private Health Services Plans
• S1-F1-C1: Medical Expense Tax Credit
• S1-F1-C2: Disability Tax Credit
• S1-F1-C3: Disability Support Deductions