East Central Ambulance Association Collective Agreement 2025 - 2028

LETTER OF UNDERSTANDING #1

BETWEEN

EAST CENTRAL AMBULANCE ASSOCIATION 
(hereinafter called “ECAA”)

AND

HEALTH SCIENCES ASSOCIATION OF ALBERTA 
(hereinafter called “HSAA”)

RE: FLEXIBLE SPENDING ACCOUNT
 

1. A Flexible Spending Account (FSA) shall be implemented for all Employees eligible for benefits in accordance with Article 18 of the Collective Agreement. Note: The Flexible Spending Account (FSA) is not available to Employees until they have successfully completed their probationary period.

2. Calculation
   
   The FSA will be calculated as follows:
   
   Effective January 1st, 2026, the sum of two thousand two hundred dollars ($2200) shall be allocated to each eligible Employee. 
   
   Effective January 1, 2027, and each subsequent year, the sum of two thousand four hundred dollars ($2400) shall be allocated to each eligible Employee.
   
   Effective January 1, 2028, and each subsequent year, the sum of two thousand dollars ($2600) shall be allocated to each eligible Employee.
    
3. Utilization
   The FSA may be used for the following purposes:
   1. Reimbursement for expenses associated with professional development including:
      1. tuition costs or course registration fees;
      2. travel costs associated with course attendance;
      3. professional journals, books, publications, software or hardware.
   2. Reimbursement for health and dental expenses that are eligible medical expenses in accordance with the Income Tax Act and are not covered by the benefit plans specified in Article 18.01 of the Collective Agreement.

   3. Contribution to a Registered Retirement Savings Plan administered by the Employee. 

   4. Wellness expenses which may include, but are not limited to, such expenditures such as fitness center memberships and fitness equipment.

   5. Family care including day care and elder care. 
       

4. Allocation

   1. By December 1st (allocation date) of each year, Employees who are eligible for the FSA will make an allocation for utilization of their FSA for the subsequent calendar year.

   2. Any unused allocation in an Employee’s FSA as of December 31st of each calendar year may be carried forward for a maximum of one (1) calendar year.

   3. Reimbursement will be provided by the Employer upon submission of an original receipt. 

5. Implementation

   1. Where the ECAA is the administrator of the account, it shall determine the terms and conditions governing the FSA.  A copy of these terms and conditions shall be provided to HSAA.

   2. Where ECAA chooses to contract with an insurer for the administration of the FSA, the administration of the Account shall be subject to and governed by the terms and conditions of the applicable contract.  A copy of this contract shall be provided to HSAA.

   3. The FSA 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 FSA. 

This letter of understanding will expire on July 31, 2028, or upon the date of ratification of the next Collective Agreement, whichever is later.