Common use of Plan Limitations Clause in Contracts

Plan Limitations. Effective on the date of ratification the Employer will deposit the Health and Welfare in-lieu allowance, in accordance with the provisions of Clause 30.6 of the current collective agreement, into the employee's individual Health Spending Account each pay period (also referred to as HSA credits). • New casual employees shall upon successful completion of their probationary period, be credited with HSA credits equal to all hours worked from date of hire. • The Health Spending Account balance (HSA credits) will show on the employee's biweekly pay statement. • The initial HSA credits will be updated with the insurer on July 6, 2012. • HSA credits will be updated with the insurer at the end of each month, and will include all earned credits within the month up to the last completed pay date. Credits will be available to employees for eligible expenses the first of the following month. • All administration costs will be borne by the Employer. • Employees must retain receipts for eligible medical and/or dental expenses and submit them for reimbursement to the plan carrier based on their level of HSA credits earned to date. • Any expenses not submitted in the calendar year they are incurred, must be submitted within the first sixty (60) days of the following year. • Any unused HSA credits at the end of each calendar year will be rolled over into the next calendar year. • Unused credits may be rolled over for one (1) year. Once each year thereafter, the employee may request these unused HSA credits to be: (a) paid out subject to applicable taxes and in accordance with CRA; or, (b) direct deposited to the employee's RRSP or Pension Plan in accordance with CRA (without withholding tax). The employee must request the payout or direct deposit by February 28th. • Employees on layoff will have ten (10) months from their layoff date to submit any eligible expenses. The employee may request unused HSA credits to be : (a) paid out subject to applicable taxes and in accordance with CRA; or, (b) direct deposited to the employee's RRSP or Pension Plan in accordance with CRA (without withholding tax). • Upon termination of employment HSA credits will remain active for sixty (60) days, to allow for any in-process claims to clear. After an additional sixty (60) days, the employee may request unused HSA credits to be: (a) paid out subject to applicable taxes and in accordance with CRA; or, (b) direct deposited to the employee's RRSP or Pension Plan in accordance with CRA (without withholding tax). • Medical Services Plan premiums are not eligible expenses as per CRA requirements. ELIGIBLE EXPENSES Medical expenses eligible to be paid out of the HSA’s are expenses which would otherwise qualify as medical expenses within Section 118.2 (2) of the Income Tax Act. CRA approved basic medical expenses are listed below. Please note that a full listing of eligible expenses can be accessed via the CRA website and are updated on a frequent basis.

Plan Limitations. Effective on the date of ratification the The Employer will deposit the Health and Welfare in-lieu allowance, allowance set out in accordance with the provisions of Clause 30.6 Article 31.6 of the current collective agreementagreement as amended, into the employee's individual Health Spending Account each pay period (also referred to as HSA credits). • New casual employees shall upon successful completion of their probationary period, be credited with HSA credits equal to all hours worked from date of hire. • The Health Spending Account balance (HSA credits) will show on the employee's biweekly pay statement. • The initial HSA credits Health Spending Account will be updated with the insurer on July 6, 2012. • HSA credits will be updated with the insurer at the end of each month, and will include all earned credits money within the month up to the last completed pay date. Credits period in the applicable month, and will be available to employees for eligible expenses the first of the month following monththe monthly update. • All administration costs will be borne by the Employer. • Employees must retain original receipts for eligible medical and/or dental expenses and submit them for reimbursement to the plan carrier based on their level of HSA credits earned up to datethe balance in the Health Spending Account. • Any expenses not submitted in the calendar year they are incurred, must be submitted within the first sixty (60) days of the following year. • Any unused HSA credits Health Spending Account balance at the end of each calendar year will be rolled over into the next calendar year. • Unused credits may , if those funds are not used in the next calendar year, they will be rolled over for one (1) year. Once each year thereafter, paid out through the Employer to the employee may request these unused HSA credits to be: (aas a taxable benefit) paid out subject to applicable taxes and in accordance with CRA; or, (b) direct or deposited to directly into the employee's RRSP or Pension Plan in accordance with CRA RRSP, if requested by the employee (without withholding tax). The employee must request the payout or direct deposit by February 28th. • Employees on layoff lay off will have ten (10) months months' from their layoff lay off date to submit any eligible expenses. The employee may will then have sixty (60) days to request any unused HSA credits to balance paid into their RRSP, failing which, the balance will be : (a) paid out subject to applicable taxes and in accordance with CRA; or, (b) direct deposited to the employee's RRSP or Pension Plan in accordance with CRA employee (without withholding taxless statutory deductions). • Upon termination of employment HSA credits any balance in the Health Spending Account will remain active for sixty (60) days, days to allow for any in-in process claims to clear. After an additional No expenses incurred after termination of employment shall be submitted. Following the end of the sixty (60) daysdays referred to above, the employee may request unused HSA credits to be: (a) Health Spending Account shall be closed and the balance shall be paid out subject to applicable taxes and in accordance with CRA; or, (b) direct deposited to the former employee's RRSP or Pension Plan in accordance with CRA RRSP. If none exists, the balance will be paid to the employee (without withholding taxless statutory deductions). • Medical Services Plan premiums are not an eligible expenses expense as per CRA requirements. ELIGIBLE EXPENSES Medical expenses expense eligible to be paid out of the HSA’s Health Spending Accounts are expenses which would otherwise qualify as medical expenses within Section 118.2 (2118.2(2) of the Income Tax Act. CRA approved basic medical expenses are listed below. Please note that a full listing of eligible expenses can be accessed via the CRA website and are updated on a frequent basis.MEMORANDUM OF UNDERSTANDING #1

Plan Limitations. Effective on the date of ratification the The Employer will deposit the Health and Welfare in-lieu allowanceallowance from the previous month, in accordance with the provisions of Clause 30.6 31.5 of the current collective agreement, into the employee's individual Health Spending Account HSA each pay period (also referred to as HSA credits). • New casual employees shall upon successful completion of their probationary period, be credited with HSA credits equal to all hours worked from date of hire. • The Health Spending Account balance (HSA credits) Flex Plan credit earned in the pay period will show on the employee's ’s biweekly pay statement. • The initial HSA credits Union and the Employer recommend that employees agree to email confirmation of cheque stubs to facilitate a timely transfer of information biweekly. Employees will be updated with able to obtain the insurer on July 6, 2012balance in their HSA account at any time by contacting CORE Benefits at xxxxx@xxxxxxxxxxxxxxxxx.xxx. • HSA credits will be updated with the insurer at the end of each month, and will include all earned credits within the month up to the last completed pay date. Credits will be available to employees for eligible expenses the first of the following month. • All administration costs will be borne by the Employer. • Employees must retain receipts for eligible medical and/or dental expenses and submit them for reimbursement to the plan carrier based on their level of HSA credits earned to date. • Any expenses not submitted in the calendar year they are incurred, must be submitted within the first sixty (60) 60 days of the following year. • Any unused HSA credits at the end of each calendar year will be rolled over into the next calendar year. • Unused credits may be rolled over for one (1) yearyear only. Once each year thereafterWorking employees, the employee may request these unused employees on layoff and terminated employees will be treated equally with reference to Clause 8 & 9. Auxiliary employees who become regular employees and thus entitled to Article 25 benefits will have their HSA credits to be: (a) paid out subject to applicable taxes and in accordance with CRA; or, (b) direct deposited to the employee's RRSP or Pension Plan in accordance with CRA (without withholding tax). The employee must request the payout or direct deposit by February 28th. • Employees on layoff will have ten (10) months from their layoff date to submit any eligible expenses. The employee may request unused HSA credits to be : (a) paid out subject to applicable taxes and in accordance with CRA; or, (b) direct deposited to the employee's RRSP or Pension Plan in accordance with CRA (without withholding tax). • Upon termination of employment HSA credits will remain active for sixty (60) daysthe balance of the calendar year and, to allow for any in-process claims to clear. After those credits eligible for such, for an additional sixty (60) days, the employee may request unused HSA credits to be: (a) paid out subject to applicable taxes and in accordance with CRA; or, (b) direct deposited to the employee's RRSP or Pension Plan in accordance with CRA (without withholding tax)year. • Medical Services Plan premiums are not an eligible expenses expense as per CRA requirements. ELIGIBLE EXPENSES Eligible expenses are pursuant to CRA guidelines and include the following: Medical expenses eligible to be paid out of the HSA’s 's are expenses which would otherwise qualify as medical expenses within Section 118.2 (2) of the Income Tax Act. CRA approved basic medical expenses are listed below. Please note that a full listing of eligible expenses can be accessed via the CRA website and are updated on a frequent basis.

Plan Limitations. Effective on the date of ratification the Employer will deposit the Health and Welfare in-lieu allowance, in accordance with the provisions of Clause 30.6 of the current collective agreement, into the employee's individual Health Spending Account each pay period (also referred to as HSA credits). • New casual employees shall upon successful completion of their probationary period, be credited with HSA XXX credits equal to all hours worked from date of hire. • The Health Spending Account balance (HSA credits) will show on the employee's biweekly pay statement. • The initial HSA credits will be updated with the insurer on July 6, 2012. • HSA XXX credits will be updated with the insurer at the end of each month, and will include all earned credits within the month up to the last completed pay date. Credits will be available to employees for eligible expenses the first of the following month. • All administration costs will be borne by the Employer. • Employees must retain receipts for eligible medical and/or dental expenses and submit them for reimbursement to the plan carrier based on their level of HSA credits earned to date. • Any expenses not submitted in the calendar year they are incurred, must be submitted within the first sixty (60) days of the following year. • Any unused HSA credits at the end of each calendar year will be rolled over into the next calendar year. • Unused credits may be rolled over for one (1) year. Once each year thereafter, the employee may request these unused HSA credits to be: (a) paid out subject to applicable taxes and in accordance with CRA; or, (b) direct deposited to the employee's RRSP or Pension Plan in accordance with CRA (without withholding tax). The employee must request the payout or direct deposit by February 28th. • Employees on layoff will have ten (10) months from their layoff date to submit any eligible expenses. The employee may request unused HSA credits to be : (a) paid out subject to applicable taxes and in accordance with CRA; or, (b) direct deposited to the employee's RRSP or Pension Plan in accordance with CRA (without withholding tax). • Upon termination of employment HSA credits will remain active for sixty (60) days, to allow for any in-process claims to clear. After an additional sixty (60) days, the employee may request unused HSA credits to be: (a) paid out subject to applicable taxes and in accordance with CRA; or, (b) direct deposited to the employee's RRSP or Pension Plan in accordance with CRA (without withholding tax). • Medical Services Plan premiums are not eligible expenses as per CRA requirements. ELIGIBLE EXPENSES Medical expenses eligible to be paid out of the HSA’s are expenses which would otherwise qualify as medical expenses within Section 118.2 (2) of the Income Tax Act. CRA approved basic medical expenses are listed below. Please note that a full listing of eligible expenses can be accessed via the CRA website and are updated on a frequent basis.