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Health Spending Accounts (HSA) are Self-insured Private Health Services Plan (PHSP) benefits arranged by Employers for their Employees residing in Canada. Private Health Services Plans are described in Canada Revenue Agency (CRA) Income Tax Bulletin IT-339R2 〔url=http://www.cra-arc.gc.ca/E/pub/tp/it339r2/README.html〕 "Meaning of PHSP" for Health and Dental Care Expenses described in Income Tax Bulletin IT-519R2 〔url=http://www.cra-arc.gc.ca/E/pub/tp/it519r2-consolid/〕 "Medical Expenses". Health Spending Accounts can be utilized to 1. supplement Insured Private Health Services Plans, or implemented as 2. "stand-alone" plans instead of Insured Private Health Services Plans. Private Health Services Plans (which may take the form of Health Spending Accounts) may form part of a Health and Welfare Trust (see IT-85R2) 〔url=http://www.cra-arc.gc.ca/E/pub/tp/it85r2/README.html〕 or Flexible Employee Benefit Program (see IT-529).〔url=http://www.cra-arc.gc.ca/E/pub/tp/it529/README.html〕 == What is an HSA? == Health Spending Accounts are specified maximum Annual Allocations of funds exclusively for the purpose of health care spending. In some Health Spending Accounts, the company makes advance payments (incl. Administration Fees and Taxes) on behalf of Employees, for Health and/or Dental expenses. In other Health Spending Accounts, payments can be made on an "pay as you go" basis. Eligible Claims are reimbursed to the Employee (must be a bona fide employee and not just a shareholder or unincorporated owner), and are non-taxable benefits for the Employee. Expenses (Claims, Administration Fees and Taxes) are a 100% business deduction for the Employer. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Health Spending Account」の詳細全文を読む スポンサード リンク
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