Associated Ambulance & Services (Whitecourt) Ltd., Collective Agreement 2020-2025

Article 39: Taxable Spending Account (TSA)

1. Taxable Spending Account
   1. A Taxable Spending Account shall be implemented for all Employees eligible for benefits in accordance with Article 19. 
      
      For the remainder of 2022 an additional sixty-five ($65) for every full time Employee will be allocated to the Taxable Spending Account.
      
      On January 1st, 2023, the sum of two thousand six hundred and sixty-five dollars ($2665) for every full time shall be allocated to the Taxable Spending Account.
      
      On January 1st, 2024, the sum of two thousand seven hundred and thirty-two ($2732) for every full time shall be allocated to the Taxable Spending Account.
      
      On January 1st, 2025, the sum of two thousand eight hundred dollars ($2800) for every full time shall be allocated to the Taxable Spending Account.
   2. Any unused allocation in an Employee's Taxable Spending Account as of December 31 of each year shall be carried forward for one calendar year.
   3. Where the Employer chooses to contract with an insurer for the administration of the Taxable Spending Account, the administration of the Account shall be subject to and governed by the terms and conditions of the applicable contract. The Employer will ensure that all eligible Employees are provided access to the information regarding utilization.
   4. The Employer will send out a reminder to Employees prior to December 1st of each year in regards to the utilization of the Taxable Spending Account.
   5. The Taxable Spending Account shall be implemented and administered in accordance with the Income Tax Act and applicable Regulations in effect at the time of implementation and during the course of operation of the Taxable Spending Account.
   6. The Employer reserves the right to change plans and insurers provided the level of coverage does not fall below current levels. HSAA shall be consulted before such changes are implemented.