CP - FlexBenefits Guide - 2010 - Oct5 2010 PDF

CP FlexBenefits G U I D E
For Canadian Pacific Non-union Employees in Canada
Manulife Customer Service 1-800-268-6195
Contents:
2
Using excess flex dollars
Default coverage
12
Allocating your PIP bonus
Extended Health
13
Whos eligible for FlexBenefits?
Personal travel insurance
16
Coordination of Benefits (COB)
Dental
17
How do I enrol?
Disability
18
Changing your coverage
Accident insurance
19
Tax tips
Life insurance
20
Tax tips for Qubec residents
Critical Illness insurance
21
Where to find more information
10
Health Spending Account (HSA)
22
Price tags and flex dollars
23
Questions?
Coverage details
11
Your flex program enrolment
1-800-268-6195
Manulife Financial Customer Service 8:00 am to 8:00 pm Eastern time
Your plan number: 84501

Your certificate number: Your CP employee number
Make sure to have your plan and certificate numbers ready when you call.
Customer Service shortcuts

Press 1 for English, 2 for French
Press 2 for plan member or family member
Then press
1 for dental questions
2 for extended health questions
3 for enrolment questions
5 for Internet site questions
7 for health and dental claims office addresses
8 for other questions, or to speak to a representative
The Fine Print This document is produced for the education and interest of
Canadian Pacific s non-union employees in Canada. It summarizes certain
provisions under the CP FlexBenefits program. If there is a question of interpretation
about the information contained in this document, the official plan documents and
related legislation will apply. While the Company expects this program to continue,
future conditions cannot be foreseen, and the Company reserves the right to either
change or terminate this program at any time. The Company reserves the right to
use benefit plan data for analysis.
The information provided is not intended to provide legal, financial or tax advice. If
you have questions about how your flex benefits choices will impact your own
income tax situation, we suggest you consult a professional advisor.
www.manulife.ca/groupbenefits
1-800-268-6195
Your flex program enrolment

A flex program is all about choice. Youre in charge, because you know whats best for you and your family. CP FlexBenefits offers
options you can choose to make your plan better suit your needs.
CP FlexBenefits is a core plus options design. All eligible

non-union employees in Canada have the following core
coverage:
CP FlexBenefits Program
Provincial Health Care Plan (50% of the premium is

paid by CP for employees residing in British Columbia)
Core Coverage
Company-paid short term disability (STD)

Provincial
Health Care
Short term
disability
Long term
disability
Employee
accident and
basic life
insurance
Dental
Optional
accident, life
and critical
illness
insurance
Long term
disability
options
Personal days
Extended health plan three options, an option to opt

out, plus a standalone personal travel insurance option
Dental plan three options, plus an option to opt out
Accident insurance and life insurance options for you,
your spouse or dependents
Excess Flex Dollar Options

Health Spending
Account (HSA)
A basic amount of employee life insurance and

accident insurance
In addition to this core coverage, you will also be able to
personalize your benefit package from a series of flex options
that offers you various levels of coverage. These choices
include:
FlexBenefits Options
Extended
health and
travel
insurance
Company-paid long term disability (LTD)
Long term disability options

Cash
What coverage do you need?

When choosing your coverage, you should think about the following:
If you have a spouse and/or dependent children, does your spouse have group benefits coverage too? If so, you may
need less coverage or may wish to consider options that will work with your spouses coverage, such as directing flex
dollars to a health spending account.
What would be the impact of an unexpected event on your family? Are you the sole income provider?
What personal life insurance coverage do you already have? For many people, group life insurance is significantly less
expensive than individual life insurance. Alternatively, you may prefer not to purchase additional life insurance
coverage through CP FlexBenefits, but to purchase an individual life insurance product that will continue beyond your
employment with CP.
What health care costs have you incurred in the past or do you expect to incur in the future? How does this amount
compare to the cost of benefit coverage?
What are your financial priorities at this stage in your life?
Applying for benefits

When you choose your life insurance coverage, you may be required to provide evidence of insurability. In other words, health information. If
you select options that require this step, the enrolment site will prompt you to complete a paper Evidence of Insurability form.
CP FlexBenefits Guide
Publication date: October 2010
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Paying for your benefits

A flexible benefits program assigns a cost or a price tag to each type of benefit. As well, CPs FlexBenefit program gives you
credits, or flex dollars, with which to purchase the benefit coverage that best suits your needs.
Flex dollars: The flex dollars allocated to you represent the portion CP is contributing to your benefit costs. Your flex dollars are based
on a percentage of your base salary, plus a flat dollar amount. They are calculated as follows:
A percentage of base salary equivalent to the cost of life insurance coverage equal to 2 X your base salary (including
core life insurance). These flex dollars can be used anywhere.
A flat dollar amount for extended health and dental.
Payroll deduction: If you use all of your flex dollars, and they do not entirely cover the cost of the benefits you have selected, then you
may pay the balance through payroll deduction. You can also purchase personal days off through payroll deduction.
Your online enrolment makes it easy to see the cost of your benefit choices, flex dollars, and any payroll deductions. It calculates
everything for you, and lets you change your selections and view the financial implications as many times as you wish until the close of
the enrolment period.
A note about costs
CP FlexBenefits is intended to give you choice in how you spend CPs contribution towards the cost of your benefits, and to allow
you choices for buying additional coverage.
As you are making these choices, its easy to see that a group benefit program doesnt mean free extended health or dental care. The cost of
coverage is a direct result of the number and amounts of claims made by employees during the year. So choose and use your benefits wisely.
Using excess flex dollars

If you have flex dollars remaining after choosing your benefits, you will have four options for using them:
Allocate them to a Health Spending Account (this is the most tax-effective choice)
Purchase personal days (up to ten days)
Take the amount as cash (taxable)
Buying personal days

You can buy up to ten personal days off using excess flex dollars or through payroll deduction. Your manager must still approve your
use of these days. Personal days must be used in the year they are purchased to avoid deferring tax. At the end of the year, any
unused personal days will be paid out at the rate at which they were purchased. Personal days are a taxable benefit when taken. If you
leave CP and have taken more personal days than you have paid for, CP will deduct that amount owing from your final pay.
Allocating your PIP bonus

Enrolment in CP FlexBenefits is also your opportunity to make tax-effective use of your PIP bonus. Heres how:
Allocate a percentage to a Health Spending Account (a non-taxable benefit)
Take the amount as cash (this is the least tax-effective choice)
When you enrol

You will make choices about the following:
1.
Coverage options Do you need a lower or higher level of coverage? Who do you want to cover under CP
FlexBenefits?
2.
How to use any excess flex dollars HSA, buy personal days, or cash?
3.
How to allocate your PIP bonus HSA or cash?
Tax tips
For some benefits, you are better off from a tax standpoint by purchasing coverage through payroll deduction, and using your flex
dollars elsewhere. Check the tax tips for each benefit in the Coverage Details section for more information.
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Whos eligible for FlexBenefits?

Are you eligible?
All Canadian non-union active employees are eligible to enrol and are covered under CP FlexBenefits. Individuals on a paid maternity
leave and part-time employees who work over 20 hours per week are also eligible to enrol in CP FlexBenefits. For part-time employees,
flex dollars are prorated depending on the number of hours worked.
You are not eligible to enrol in FlexBenefits while on STD or Leave of Absence. Your current flex benefit choices will continue and you
will have an opportunity to enrol when you return to work.
Whos covered?
In addition to choosing your coverage options for extended health and dental, you can choose different coverage
levels:
Employee only
Coverage for yourself only
Employee + 1
Coverage for yourself, plus one other eligible dependent (a spouse or a child)
Employee + 2 or more
Coverage for yourself, plus two or more eligible dependents. For example, yourself, a spouse and three children.
Who are eligible dependents?

Eligible dependents include:
Spouse
A spouse is your legal spouse, or a common law spouse who has resided continuously with you, and has been publicly represented as
your spouse for at least one year. In the case of separation of more than three months, or divorce, he/she is no longer eligible for
coverage.
Child
A dependent child is your natural child, adopted child or stepchild (a stepchild must be living with you) who is:
under age 21, and
not employed on a full-time basis
in case of separation or divorce, children for whom you continue to be responsible through child support payments.
Over-age child (student or disabled)
An over-age child (over 21 years) may be eligible for coverage under your plan. Proof of eligibility is required. An over-age child must
meet the requirements above and must be
at an accredited school, college or university, and under the age of 25 (age 26 for Qubec employees)
disabled and solely dependent on you for financial support, regardless of age.
Designating your beneficiary

When you are enrolling online, you will see the name(s) of the beneficiary(ies) currently on record (unless you are enrolling for the first
time) for life and accident insurance coverage. If you want to change the current designation or declare a beneficiary, you can use the
beneficiary change form presented on the site at the end of the enrolment.
Please keep in mind that in order for your beneficiary(ies) to receive your life or accident insurance proceeds, it is a legal requirement
that a document (with your original signature) be on file stating your beneficiary(ies). In the absence of a designated beneficiary, your
Estate will become your beneficiary.
All CP Canadian employees were asked in September 2007 to submit updated Beneficiary Designation forms to Manulife. If you have
not already done so, please submit this form to ensure that in the event of a claim your chosen beneficiary is on record. In the absence
of a designated beneficiary, the benefit will go to your Estate. Contact Manulife at 1-800-268-6195 if you need assistance.
Please send the completed form to: Manulife Financial, 380 Weber Street North, PO BOX 1662, Waterloo. ON, N2J 5A4
Note: If, while living in Qubec, you have ever designated a spouse as beneficiary, it is irrevocable. You must obtain the irrevocable
beneficiarys permission to change your beneficiary designation.
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Coordination of benefits (COB)

Getting the most from all of your extended health and dental coverage
Did you know that if you have extended health or dental coverage under another plan, you can get up to 100% of an expense
reimbursed? Through coordination of benefits (COB), youre allowed to submit the unpaid part of a claim to another plan for payment.
In other words, if 80% of your claim is paid by Manulife, you can have the other 20% paid by your other plan. If the other plan doesnt
pay the full 20%, then you can use your HSA to recover the rest.
Follow these instructions to make the most of COB for yourself:
Step 1: Send the claim to your FlexBenefits extended health or dental plan (use your ManuScript drug card where applicable). This is
your primary plan.
Step 2: After you receive your reimbursement and/or explanation of benefits (or your receipt if using your drug card), then submit the
claim to the other plan to cover any amount that wasnt paid. This is your secondary plan.
Step 3: If there are still some expenses not paid after submitting to both plans, use the regular extended health or dental claim form
and submit it to your Manulife HSA, checking the HSA box on the claim form.
When youre coordinating benefits:
always attach a copy of your claim statement and a copy of the receipt to your claim.
if you use your ManuScript drug card, keep the pharmacy receipt to attach to your claim for the secondary plan.
COB claim submission rules

If your family has two extended health or dental plans, how do you know which one to use first?
For you:
Submit claims to your FlexBenefits plan; then submit any unpaid portion to your spouses plan.
For your spouse:
Submit claims to your spouses plan; then submit any unpaid portion to your FlexBenefits plan.
For your eligible dependent children:
If the month of your birthday falls earlier in the year than your spouses, send claims to your FlexBenefits plan first. Then submit
any unpaid portion to your spouses plan.
If the month of your spouses birthday falls earliest in the year, send claims to your spouses plan first. Then submit any unpaid
portion to your FlexBenefits plan.
If your spouses plan is also with Manulife and it allows COB, Manulife will automatically coordinate claims between the two plans
so you dont have to re-submit claims.
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How do I enrol?
Once you are in the CP FlexBenefits online enrolment tool, it will walk you through these steps:
Choose your coverage
After you make selections, click update to see costs and payroll deductions. You can choose new options and continue
clicking update to recalculate until you are satisfied with your choices. You can hit the Reset button to return the screen
to default coverage.
Allocate any excess flex dollars to your HSA or taxable cash
You may also purchase personal days with payroll deduction.
Allocate some or all of your PIP bonus to your HSA or taxable cash
Print and complete the required forms
While you are enrolling, you may be required to print and complete some forms. The forms are shown on the internet site,
and you will be prompted if you need to complete them. Each form contains instructions and mailing information.
Print a coverage statement for your records
The statement represents the coverage you have applied for. Any coverage that is subject to approval (such as optional life)
will not take effect until approved.
When does coverage begin?

Your new benefit choices take effect on January 1 of the next year (subject to the provision of the plans).
What about new hires?

If you are new to CP or join during the year, you are eligible to enrol in CP FlexBenefits after you begin work as an active CP employee.
You have 2 weeks to enrol after receiving your enrolment package and activation key via email. Your benefit options take effect
retroactively to your first day worked. If you do not enrol within 14 days after receiving your enrolment package, you will receive default
coverage, as outlined in the Coverage Details section of this guide.
If you are hired on or after July 1, you will not have the option to enrol for Full-Line coverage for the balance of the calendar year. You
may choose the Full-Line option(s) when you re-enrol for the next calendar years benefits. As well, any annual dental maximums are
reduced to 50% for the balance of the year. The maximum amount of Personal Days Off (PDO's) available to purchase will be pro-rated
according to your start date. New hires starting after October 1 are ineligible to purchase any PDO's.
What happens if I am temporarily away from work?

Maternity, parental and adoption leave
Your coverage continues during your leave provided that the premiums owing are paid upon your return with your signed agreement. If
you choose to opt out of benefits during your leave, benefits will expire on the last day of work and will be re-instated at the same level
of coverage upon your return to work, until the next re-enrolment period.
Short term disability (STD)

You are not eligible to enrol in FlexBenefits while on STD. Your current flex benefit choices will continue and you will have an
opportunity to enrol when you return to work
Long term disability (LTD)

Going on long term disability is an unexpected event. In order to ensure that all employees have access to coverage, if you are
receiving LTD benefits, you will receive Mid-line extended health coverage. The premiums for this coverage will be fully paid for by CP.
Dental coverage will not continue.
In addition, your premiums for employee basic life insurance, optional employee life, spouse and dependent life insurance and accident
insurance will be fully paid by CP, or by a waiver of premium provision in your life or accident insurance. CP also pays your part of
pension contributions.
When you return to work full-time, your pre-disability flex coverage will be continued until the next re-enrolment period.
Unpaid leave
If you are going on a company-approved leave of absence, you may continue your coverage for up to a year by pre-paying the full cost
of your selected coverage (your portion and CPs portion). You are not eligible to re-enrol in FlexBenefits while on leave.
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Changing your coverage

When you can change your coverage
When you enrol in CP FlexBenefits, you are choosing benefits for the duration of the plan year. You can change your benefit selections
only at the next annual re-enrolment.
If you select the Full-line option for extended health or dental, you will be locked into that option for two plan years. You will
not be able to reduce coverage at the next annual re-enrolment.
There are some exceptions, however. If you experience a qualifying life event, you can apply online to change your coverage using
Manulifes Plan Member Secure Site. You must apply within 31 days of the occurrence of the life event.
Your options for changing coverage due to a life event are limited by your plan. For example, if you are adding a dependent, you may
be able to change your coverage level from employee (EE) to employee plus one (EE+1), but you may not be able to opt out of
coverage at this point. When you are applying for a life event coverage change online, the site will show you the coverage options
available to you.
Important: You cannot change your Health Spending Account allocation once it has been declared and the enrolment period closes,
regardless of the fact you have experienced a life event.
Qualifying life events
Birth or adoption of a child
Death of a spouse or dependent child, or loss of dependent status (e.g. over-age child no longer attending school)
Change in marital status
Loss of spousal benefit coverage under another plan.

o
due to loss of employment
due to discontinuation or significant alteration of spouse's benefit coverage
You will be required to provide details about the life event. If your application is approved, any payroll deductions will be adjusted
accordingly.
Changing from part-time to full-time, or full-time to part-time

If you change from part-time to full-time, or from full-time to part-time, you can apply online to change your coverage. You must apply
within 31 days of the occurrence of the position change.
Similar to a life event, your options for changing coverage due to changing your employment status are limited by your plan. When you
are applying for a coverage change online, the site will show you the coverage options available to you.
Buying more employee life insurance

You can go back to Manulifes Plan Member Secure Site during the year and add or reduce employee basic or optional life insurance.
You will only be allowed to add employee optional life insurance if you have the maximum level of employee Basic life (2 X base
salary). If you change your life insurance online, your payroll deductions will be changed to reflect the coverage changes.
You may be required to provide health information (Evidence of Insurability) to apply for additional basic or optional employee life
insurance. The site will prompt you if this is the case.
If you are not actively at work when you are approved for additional life insurance, the new coverage amount will apply when you return
to work.
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Tax tips for Canadian residents (excluding Quebec)

Paying with flex dollars
Some of your benefit choices may have one of two tax implications:
1. The cost of coverage is a taxable benefit;
2. The benefit received is considered taxable.
Whether or not the benefit falls into one of the two categories above depends on whether you or CP (flex dollars) pay for the benefit.
The following table shows how benefits are taxed, depending on who pays the cost of coverage:
Will any benefit payments be subject to income tax
If employer pays, is the
cost of coverage a
taxable benefit?
if employer pays any part

of the cost of coverage?
if you pay the cost of

coverage?
Life insurance
Yes
No
No
Spouse or dependent life insurance
Yes
No
No
Accident insurance
No
No
No
No
Yes
Not Applicable
Cost of Living Adjustment (COLA)
Not Applicable
Not Applicable
No
No
Yes
Not Applicable
Extended health
No
No
No
Dental
No
No
No
What is a taxable benefit?

The term taxable benefit means that an amount (for example, the cost of coverage for life insurance paid for by CP) will be added to your
income for tax purposes.
Allocating unused flex dollars

If the cost of your benefit choices is less than the amount of flex dollars you are allocated, you can allocate your unused flex dollars in a
number of ways. This table shows the tax implications of your available choices.
Tax implications
None
Buy personal days
Taxable when taken
Convert to cash
Taxable benefit
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Tax tips for Quebec residents

Paying with flex dollars
Some of your benefit choices may have one of two tax implications:
1. The cost of coverage is a taxable benefit;
2. The benefit received is considered taxable.
Whether or not the benefit falls into one of the two categories above depends on whether you or CP (flex dollars) pay for the benefit.
The following table shows how benefits are taxed, depending on who pays the cost of coverage:
If employer pays, is the
cost of coverage a
taxable benefit?
Will any benefit payments be subject to Federal and

Qubec income tax
Federal tax
Qubec tax
if employer pays any part

of the cost of coverage?
if you pay the cost of

coverage?
Life insurance
Yes
Yes
No
No
Dependent/spousal life insurance
Yes
Yes
No
No
Accident insurance
No
Yes
No
No
No
No
Yes
Not Applicable
Cost of Living Adjustment (COLA)
Not
Applicable
Not
Applicable
Not Applicable
No
No
No
Yes
Not Applicable
Extended health (EH)
No
Yes
No
No
Dental
No
Yes
No
No
What is a taxable benefit?

The term taxable benefit means that an amount (for example, the cost of coverage for life insurance paid for by CP) will be added
to your income for tax purposes.
Allocating unused flex dollars

If the cost of your benefit choices is less than the amount of flex dollars you are allocated, you can allocate your unused flex dollars in a
number of ways. This table shows the tax implications of your available choices.
Federal income tax implications
Qubec income tax implications
None
Benefit payments made from an HSA are

considered taxable income.
Convert to cash
Taxable benefit
Taxable benefit
Buy personal days
Taxable when taken
Taxable when taken
For information on Qubec income tax, go to www.revenu.gouv.qc.ca
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Where to find more information

Descriptions of your flex options
Questions?
See the Coverage Details section.
Call Manulife Customer Service
Costs of your flex options

As you enrol online, the site will calculate costs, flex dollars and payroll deductions.
They are also shown in the Price tags and flex dollars section of this guide.
Coverage statement
At the end of your online enrolment, you can get a statement outlining your choices.
If you need a copy of this statement later, it will always be available on Manulifes
Plan Member Secure Site.
1-800-268-6195
8:00 am to 8:00 pm Eastern time
Your plan number: 84501

Your certificate number: Your CP
employee number
Make sure to have your plan and certificate
numbers ready when you call.
Customer Service shortcuts

Other details about your benefits
Press 1 for English, 2 for French
Just visit Manulifes Plan Member Secure Site, and click on forms and brochures.
If you select the personal travel insurance benefit, you can get a detailed brochure
from the site.
Press 2 for plan member or family member

Then press
1 for dental questions
2 for extended health questions
Other online support
3 for enrolment questions
After your enrolment period closes, you will continue to have access to the Plan
Member Secure Site www.manulife.ca/groupbenefits. Its a convenient and
confidential way to take care of your benefit needs. Services available on the Plan
Member Secure site include:
5 for Internet site questions
Print a new ManuScript drug card
7 for health and dental claims office

addresses
8 for other questions or to speak to a
representative
You can print a card on your own printer at any time. While it may look
slightly different than your plastic card, it will work the same. This is
especially convenient if you have a son or daughter away at school who needs a card.
Change your coverage
Apply for life event coverage changes
Buy more optional life insurance
Manage your claims
Use Manulifes new online claims submission tool to electronically submit your claims
Submit health and dental claims online including: reimbursement drug, vision care, paramedical and dental claims.
If you have a Health Care Spending Account, you can request the remainder of your claim be paid through your
HCSA
Please note: You cannot submit a claim online if it is being paid through your spouses benefit plan first. For full details on
submission guidelines, please read the instructions in the Online Claim Submission tool.
Sign up to get online claim statements for your extended health, dental, and health spending account claims
Get claim forms
Find out
Your HSA balance
When you last claimed for eyeglasses
Details of previous claims (including ManuScript direct pay drug claims)
Coverage amounts
Youll never have to memorize your plan and certificate numbers to make a claim
If you print your claim forms from Manulifes secure site, theyll be personalized with your identifying information.
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Coverage details
Extended health and dental
You can select from three different levels of coverage. If you do not need extended health or dental, you can opt out.
Provincial health insurance

The Provincial health care plan is part of your FlexBenefits core coverage. For residents of British Columbia, CP pays 50% of the cost
of Provincial Health Care premiums. If your spouses employer already provides Provincial Health Care coverage, you may opt out of
CPs Provincial Health Care and receive coverage through your spouses plan.
Travel insurance (out of country/out of province coverage)

While traveling on business, you have 100% coverage for emergency medical services. Please remember to print off your out of
country travel card from the Manulife Plan Member Secure Site before you leave for your business trip. This card will not work for
personal trips. You can choose to add coverage for non-business travel separately.

STD is part of your FlexBenefits core coverage and is paid entirely by the company. STD provides an income if you are unable to work
due to an illness or injury and you are absent for more than five days. The plan pays either 100% or 70% of your base earnings,
depending on your years of service, up to a maximum of 26 weeks.
You can choose core coverage of 662/3% of pre-disability earnings, or decrease coverage to 50%. You can also choose to add a Cost
of Living Adjustment (COLA) to the LTD plan you have selected.
Accident insurance
Your flex plan provides a core plan of $25,000 accident insurance coverage for you (the plan member). You can increase your core
coverage, and/or choose optional coverage for your spouse and/or child(ren).
Life insurance
Your flex plan provides a core plan of $25,000 employee basic life coverage for you (the plan member). You can increase your core
coverage, and then choose additional optional life coverage for yourself, your spouse and/or child(ren).
Optional Critical Illness insurance

You can purchase up to $150,000 of voluntary optional critical illness insurance (with medical evidence) for you and/or your spouse. A
flat coverage amount of $5,000 is available for each of your dependant children (18 or younger). At age 65, the employee's benefit
amount reduces to $10,000. When the spouse turns age 65 if they have coverage, their amount will also reduce to $10,000.
Please reference the Optional Critical Illness feature sheet and the Definitions of Covered Conditions available under the Forms and
Brochures section of the Plan Member Secure Site for full details.

You will have an HSA if you choose to fund it in one or both of the following ways:
Allocation of excess flex dollars
Allocation of a percentage of your PIP bonus.

Funds allocated through excess flex dollars are available when your plan year begins (January 1). Funds allocated from your PIP bonus
are available as of the date your bonus is paid out. You must use the funds in your HSA within 2 plan years.
Personal days
You can purchase personal days in one or both of the following ways:
Allocation of excess flex dollars
Payroll deduction
Your manager must still approve your use of these days. Personal days must be used in the year they are purchased to avoid deferring
tax. At the end of the year, any unused personal days will be paid out at the rate at which they were purchased. Personal days are a
taxable benefit when taken. If you leave CP and have taken more personal days than youve paid for, CP will deduct that amount owing
from your final pay.
IMPORTANT: If you do not re-enrol online, you will be assigned the same coverage you selected last year by default. If this is your first enrolment with
CP and you do not make any selections, you will receive the default coverage shown on the next page. You will be able to change this coverage only if
you have a qualifying life event, or at re-enrolment. Extra credits will default to Cash and your PIP bonus (should you receive one) will be paid out as
Cash.
IMPORTANT NOTE ABOUT CLAIMS: Claims must be received within 90 days from the end of the year in which the expense was incurred.
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Submission of Proof
For coverage requiring proof in order to pay the benefit, documents must be submitted by or on behalf of the Employee and received by
Manulife Financial at its Head Office for Canadian Operations or one of its Group Claims Offices within:
a) 1 year from the date of the loss, for claims for Life and Accident insurance benefits;
b) 180 days from the end of the Qualifying Period, for claims for long term disability benefits;
c) 30 days from the date of disability for short term disability benefits.
Default
coverage
Extended
health
Travel
insurance
Dental
Disability
Accident
insurance
Life
insurance
Optional
Critical
Illness
insurance
HSA
Price tags
Default coverage
Extended health
Mid-line
Dental
Mid-line
Provincial health care

plans
Current Provincial Health Care coverage. For residents of British Columbia, CP pays 50% of the cost of provincial
health premiums.
Short term disability

(STD)
STD is paid entirely by the company. The plan pays either 100% or 70% of your base earnings, depending on your
years of service, up to a maximum of 26 weeks.
66 /3% of pre-disability monthly earnings
Accident insurance
$25,000
Employee basic life
$25,000
Cash
Any excess flex dollars will be paid out as cash.
Other programs available for your familys health and financial well-being
Employee and Family
Assistance Program
(EFAP)
EFAP offers confidential counseling, services, and community resources for:
Physical Wellness
Subsidy
For employee only half the applicable fitness-related expenses up to a maximum of $300/year (some restrictions
apply)
Employee Share Purchase

Plan
Opportunity to purchase CP shares through regular, automatic payroll deduction. CP matches 33 cents for every dollar
contributed by the employee up to 6%. Dollar amounts contributed over 6% and up to the 10% max are not matched.
Emotional and physical problems

Relationship and marital concerns
Stress
Money difficulties
Gambling
Alcohol and drug abuse
Life/work balance
Sexual abuse or harassment

Eldercare and childcare
Separation and loss
Workplace trauma and conflict
Life management
Depression and psychological conditions
Family issues
For questions about these programs, please contact HR-help at 1-866-319-3900 (319-3900 in Calgary).
Page 12 of 24
1-800-268-6195
Default
coverage
Extended
health
Travel
insurance
Dental
Disability
Accident
insurance
Life
insurance
Optional
Critical
Illness
insurance
HSA
Price tags
Extended health
Opting out: You may choose to opt out of extended health. Quebec employees must have coverage under another plan to opt out.
If you choose Full-line, you are locked into that option for two years.
Short-line
Annual deductible
Prescription drugs
Direct pay drug card
Least cost alternative
Dispensing fee cap
Life enhancing drugs
None
Hospital room
20% to a maximum of $50/day

semi-private
20%
Ambulance
Vision care (including
eye exams and laser
surgery)
Physiotherapist
Chiropractor,
Chiropodist, Podiatrist,
Speech Therapist,
Acupuncturist,
Naturopath, Massage
Therapist
Psychologist/
Social Worker
Mid-line
Full-line
None
80%
Yes (see below)
Yes (see below)
80% up to $7.50
Some (see below)
100%
semi-private
None
90%
Yes (see below)
Yes (see below)
90% up to $9.00
Some (see below)
100%
semi-private
80%
100%
Not covered
80% up to a maximum of $250 every 24

months (or 12 months if under age 18)
20% up to a maximum of $300 per

calendar year
calendar year for all services
combined
80% up to a maximum of $1,200, per

calendar year
calendar year for all services combined
100% up to a maximum of $300 every

24 months (or 12 months if under age
18)
100% up to a maximum of $1,500 per
calendar year
calendar year for all services
combined

calendar year

calendar year

calendar year
20%
20%, maximum $400 per lifetime
80%
90%
Not covered
20%
Not covered
Not covered
80%
Not covered
90%, maximum $3,000 per lifetime

90%
Not covered
Not covered
Not covered
Not covered
Not covered
Not covered
Not covered
Not covered
90%, maximum $1,000 per calendar

year
90%
20% up to a maximum of $400

every three years
80% up to a maximum of $400 every

three years
100 % up to a maximum of $400

every three years
20%
Yes (see below)
Yes (see below)
20% up to $7.50
Some (see below)
Life-enhancing drugs and supplies

Oral contraceptives
Smoking cessation
products
Insulin injection pump
Insulin pump supplies
Anti-obesity (if medically
necessary)
Erectile dysfunction
Fertility drugs
Varicose vein injections
Preventive
vaccinations, including
hepatitis, tetanus,
diphtheria, malaria,
meningitis, typhoid
Custom made orthotics
Continued on next page
Page 13 of 24
1-800-268-6195
Default
coverage
Extended
health
Travel
insurance
Dental
Disability
Accident
insurance
Life
insurance
Optional
Critical
Illness
insurance
HSA
Price tags
Extended health, continued

Other medical coverage
Accidental dental
20%
80%
100%
Hearing aids
20% to a maximum of $250 every

5 years
80% to a maximum of $500 every 5 years
100% to a maximum of $500 every

5 years
Private duty nursing
20% to a maximum of $2,000 per

calendar year

calendar year

calendar year
Medical equipment and

supplies
20% (some limitations apply)
Blood testing monitor
20%
80%
100%
Diabetic supplies
20%
80%
90%
Mastectomy expenses
20%
80%
100%
Emergency out of
country/out of province
travel
Business only (see travel

insurance for details)
Business only (see travel insurance for

details)
Business only (see travel insurance

for details)
Lifetime maximum
Unlimited
Unlimited
Unlimited
Tax Tip: Extended health is a non-taxable benefit (except in Quebec). Get the maximum tax advantage by paying for your extended health coverage
with flex dollars.
Notes:
You have 90 days from the end of the plan year to submit your claims. For example, all 2009 claims must be submitted to Manulife by March 31, 2010
in order to be eligible for reimbursement.
All charges eligible under the extended health plan are subject to reasonable and customary limits. Manulife surveys regional service providers to
determine appropriate limits.
All coverage options meet RAMQ minimum requirements.
Diabetic supplies are paid under the drug benefit.
Psychology and social work services for individuals without coverage

If you are not covered for psychology or social work services by an extended health plan (if you opt out or choose Short-line), CP
provides a minimum level of coverage through the Employee and Family Assistance Program (EFAP). Psychologists and social
workers are covered at 80% up to a maximum of $300 per calendar year. Claims for services are limited to the employee only and are
reimbursed through Manulife. Dependents are not eligible for this coverage.
Least cost alternative

Manulife Financial, who administers CPs Canadian non-union extended health plan, assesses each claim to determine that drug costs
do not exceed the lowest cost alternative or generic version of the drug and that markups on the drug itself are within reasonable
and customary limits for the province. It is important to remember that generic drugs have the same active ingredients as name-brand
drugs. However, if your doctor determines that generic substitutes are inappropriate for medical reasons, such as potential allergic
reactions to the non-active ingredients in a generic drug, you will be reimbursed at the normal level for the higher-cost, name-brand
drug.
Your ManuScript direct pay drug card

All CP FlexBenefits extended health coverage options include the ManuScript direct pay drug card, giving you the convenience of
immediate payment for eligible prescriptions without filling in claim forms.
Its simple to use
All pharmacies in Canada are linked to the drug plan electronic payment network.
When you use your card for the first time, your pharmacist will enter your plan information into his/her computer. He will then enter
your prescription information, and the system will tell him the payment amount. You only pay for any amounts that arent covered
(deductibles, co-payments, or amounts over any plan limits, depending on your plan).
Youll receive a receipt, which you should keep with your other claim statements.
Please note that while the card shows only your name, it will work for all of your enrolled dependents. You will receive extra cards
for your spouse and any over-age dependents, as applicable.
Page 14 of 24
1-800-268-6195
Extended health, continued

ManuScript helps ensure your safety
Because all pharmacies are linked to the network, when you use your ManuScript drug card youre protected against potentially
dangerous drug interactions. The system will check your prescription against any previous, active prescriptions regardless of the
pharmacy where they were filled. If theres potential for a dangerous interaction, it will warn the pharmacist so that he can phone your
doctor to verify. While your pharmacist is a trusted professional, this extra step is a valuable extra level of security.
Important note: If your spouse has a direct pay drug card you may be able to co-ordinate benefits right at the pharmacy. If your
spouse does not have a drug card, your drug card is not eligible to be used for your spouse or any of the children where your spouses
plan is the primary payor for the plan (you must submit to the spouses plan using paper forms first). (See Coordination of Benefits.)
Although it is easier, making claims against your plan when the individuals are covered elsewhere adds extra costs to CP plans and
increases the cost for everyone. Please help keep the plans affordable by claiming only legitimate expenses. You must declare if your
spouse has coverage elsewhere and you must submit claims to the appropriate plan. Failure to do so is considered fraud and may be
subject to discipline up to and including dismissal by CP. This is a condition of use for the drug card.
Page 15 of 24
1-800-268-6195
Default
coverage
Extended
health
Travel
insurance
Dental
Disability
Accident
insurance
Life
insurance
Optional
Critical
Illness
insurance
HSA
Price
tags
Personal travel insurance

Personal travel insurance (emergency out of country/out of province) provides coverage for medical emergencies while you are traveling
outside of Canada or your province of residence. This benefit must be purchased separately from your extended health benefits.
Hospital, physicians and
surgeons charges
100% semi-private hospital
Ambulance
100%
Prescription drugs
100%
Lost luggage protection
Maximum benefit: $500 (CAD) per trip for loss, damage or theft of baggage occurring while on a trip (employee
only). The following documentation is required for a claim:
- original police report or other report of local authorities
- original receipts and list of stolen, lost or damaged items
- statement of loss providing amount of loss, date, time and cause of loss
Trip cancellation
Maximum benefit: $2,500 (CAD) per trip (employee only), but not more than the total ticket cost, if trip is cancelled
due to the following:
any serious injury or any unforeseen serious illness:
a) occurring to you or your traveling companion, which is so disabling as to cause a reasonable person to
delay, cancel, or interrupt their trip,
b) that is life threatening or requiring hospitalization as an inpatient and occurring to a family member, or,
c) occurring to a family member who is dependent upon your care.
the death of you, a family member, or traveling companion, if the death occurs within 30 days prior to your
departure, or during your trip
your family or friends with whom you were planning to stay on your trip are unable to accommodate you due to
life-threatening illness, life-threatening injury, or death of one of them.
ManuAssist 24-hour travel

assistance
In addition to the above benefits, ManuAssist provides extensive help in the event of an unforeseen illness or
injury. You will receive a detailed brochure in the mail after your enrolment is completed. The ManuAssist toll-free
numbers will be printed on your wallet id card if you select this benefit.
Travel duration
Up to 180 days
Overall maximum
$1,000,000 lifetime
Tax Tip: Out of province/country medical is a non-taxable benefit (except in Qubec). If you add personal travel insurance, get the maximum tax
advantage by paying for it with flex dollars.
Note: All charges for reimbursement are subject to reasonable and customary limits in the area where the service is provided.
Business travel insurance

If you require emergency medical assistance while traveling on business, the company provides coverage for you. Business travel
insurance includes the following emergency coverage. In addition, if business trips are booked using the Corporate American Express
credit card, additional travel protection is provided (e.g. trip cancellation and accidental death insurance). Please remember to print off
your out of country travel card from the Manulife Plan Member Secure Site before you leave for your business trip.
Hospital, physicians and
surgeons charges
100% semi-private
Ambulance
100%
Prescription drugs
100%
Travel duration
Equal to provincial plan
Page 16 of 24
1-800-268-6195
Default
coverage
Extended
health
Travel
insurance
Dental
Disability
Accident
insurance
Life
insurance
Optional
Critical
Illness
insurance
HSA
Price
tags
Dental
Opting out: You may choose to opt out of dental.
If you choose Full-line, you are locked in for two years.
Short-line
Mid-line
Full-line
Annual deductible
None
None
None
Diagnostic and preventive
Initial exam: 1 every 24

months
Initial exam: 1 every 24 months
Initial exam: 1 every 24 months
Recall exams, cleaning, bite-wing xrays, fluoride: 100% twice/year,

minimum of 6 months apart
Recall exams, cleaning, bitewing x-rays, fluoride: 100%

twice/year, minimum of 6 months
apart
Recall exams, cleaning, bitewing x-rays, fluoride: 20%

twice/year, minimum of 6
months apart
Scaling: 20% for 1 unit per 6
months (1 unit = 15 minutes)
Full mouth x-rays: 20%
once/24 months
Pit and fissure sealants: 20%,
children under age 18 only
Scaling: 100% for 1 unit per 6 months

(1 unit = 15 minutes)
Full mouth x-rays: 100% once/24
months
Space maintainers: 100%, children
under age 18 only
Space maintainers: 20%,

Minor restorative
Endodontics/periodontics
Scaling: 100% for 1 unit per 6

months (1 unit = 15 minutes)
Full mouth x-rays: 100% once/24
months
Space maintainers: 100%,
Extractions and fillings: 20%
Oral surgery: 20%
Oral surgery: 100%
Oral surgery: 100%
Denture relines, rebases, and

repairs: None
Denture relines, rebases, and repairs:

50%
Denture relines, rebases, and

repairs: 100%
20%, maximum 8 units scaling

per calendar year
90%, maximum 8 units scaling per

calendar year
100%, maximum 16 units scaling

per calendar year
Major restorative (crowns ,

bridges, dentures)
50%
50%
60%
Cosmetic services
None
None
60% of teeth whitening to a

maximum of $300/calendar year
Orthodontics (braces)
50% for adults and children up

to a lifetime maximum of $2,000
per person
50% for adults and children up to a

lifetime maximum of $2,500 per person
60% for adults and children up to a

lifetime maximum of $3,000 per
person
Annual maximum
$1,500 per person for all

services combined except
orthodontics
$1,500 per person for all services

combined except orthodontics
$2,500 per person for all services

combined except orthodontics
Fee schedule
No fee schedule limits
Current specialist fee schedules in your

province of residence
Current specialist fee schedules in

your province of residence
Tax Tip: Dental care is a non-taxable benefit (except in Quebec). Get the maximum tax advantage by paying for it with flex dollars.
Notes:
You have 90 days from the end of the plan year to submit your claims. For example, all 2009 claims must be submitted to Manulife by March 31, 2010
in order to be eligible for reimbursement.
For new dental work, a predetermination is recommended for services over $500.
Page 17 of 24
1-800-268-6195
Default
coverage
Extended
health
Travel
insurance
Dental
Disability
Accident
insurance
Life
insurance
Optional
Critical
Illness
insurance
HSA
Price
tags

STD is paid entirely by the company. The plan pays either 100% or 70% of your base earnings, depending on your years of service, up to a
maximum of 26 weeks. If you have a disability, the company also assists you in returning to work.
Years of service
Weeks at 100% of base earnings
Weeks at 70% of base earnings
Less than 1 year
22
1 year
17
2 years
13
13
3 years
17
4 years
22
5 years or more
26
Tax Tip: Because CP pays for your STD coverage, any benefits paid will be subject to income tax.
Notes:
Employees with work-related injuries must apply for Workers Compensation benefits (WCB). STD and LTD benefits will be coordinated with WCB.
Evidence of disability is required when claiming for benefits.

2
You may choose core coverage of 66 /3%, or choose the 50% option to reduce your coverage to 50%. You may add COLA (Cost of Living
2
Adjustment) to either the 66 /3%, or 50% level of coverage. If selected, COLA will be combined with the LTD amount and subject to the
maximum of $25,000. COLA is locked in for 2 years.
Core coverage
2
50% option
Optional COLA
(Cost of Living Adjustment)
Benefit percentage
66 /3% of monthly pre-disability

earnings (to a maximum of
$25,000 per month)
50% of monthly pre-disability

earnings (to a maximum of $25,000
per month)
100% of Consumer Price Index (CPI) up

to a maximum of 3% annual increase in
disability benefits
Cost paid by
Employer
Employer
Employee (payroll deduction)
Tax implications
Taxable benefit
Taxable benefit
Non-taxable benefit
Tax Tip: Because CP pays for your LTD coverage, any benefits paid will be subject to income tax. COLA must be paid through payroll deduction,
therefore COLA benefits are not taxable.
Note:
Evidence of insurability is required on coverage amounts greater than $15,000 per month and any time you increase your LTD coverage or select
COLA (including New Hire, Life Event or Re-enrolment).
Evidence of disability is required when claiming for benefits.
Page 18 of 24
1-800-268-6195
Default
coverage
Extended
health
Travel
insurance
Dental
Disability
Accident
insurance
Life
insurance
Optional
Critical
Illness
insurance
HSA
Price tags
Accident insurance
The company pays for $25,000 in the event of accidental death, or an accident that causes dismemberment or serious disability. You can
increase this coverage in units of $25,000 under optional accident insurance. You may also choose to add coverage for your eligible spouse
and/or children by adding optional spousal accident or optional child accident insurance.
Amount
$25,000 (employee only)
Waiver of premium
Included
Note: If you book a business trip using the Corporate American Express credit card, American Express provides an additional $500,000 of travel
accident insurance.
Optional employee accident

insurance
You may select any number of units up to the maximum amount shown.
Amount
Units of $25,000 up to $1,000,000
Waiver of premium
Included
Optional spousal accident insurance

For your eligible spouse, you may select any number of units up to the maximum amounts shown.
Amount
Units of $25,000 up to $250,000
Waiver of premium
Included
Optional child accident insurance

For your eligible children, you may select any number of units up to the maximum amounts shown.
Amount
Units of $5,000 up to $50,000
Waiver of premium
Included
Tax Tip for all accident insurance options: Accident insurance is a non-taxable benefit (except in Quebec). Get the maximum tax advantage by
paying for it with flex dollars.
Notes:
Waiver of Premium means that if you qualify for Long Term Disability (LTD), your premium for this benefit will be waived during the period that you are
receiving LTD benefits.
Page 19 of 24
1-800-268-6195
Default
coverage
Extended
health
Travel
insurance
Dental
Disability
Accident
insurance
Life
insurance
Optional
Critical
Illness
insurance
HSA
Price tags
Basic life insurance

The company pays for core coverage of $25,000, or you may choose the 1x or 2x option. If you choose the 2x option, you may add
optional employee life. If this is your first enrolment, Evidence of Insurability will be required if selecting the 2x option. If this is your
re-enrolment, Evidence of Insurability is only required if you choose a higher option of coverage than last year.
Core coverage
1x option
2x option
Amount
$25,000
1 x base salary
2 x base salary
Waiver of premium
Included
Included
Included
Maximum
$25,000
$1,500,000
$1,500,000 (combined with optional

employee life)
Note: If your pay increases before the next enrolment and a claim occurs, the claim will be paid at the new rate of pay. No additional premium
will be charged for the increased coverage.
Optional employee life insurance

You must select the maximum amount of employee basic life (2x salary) before choosing optional employee life. If this is your first
enrolment, Evidence of Insurability will be required. If this is your re-enrolment, Evidence of Insurability is only required if you
choose a higher amount of coverage than last year.
Amount
Units of $25,000
Maximum
$1,500,000 (combined with employee basic

life)
Waiver of premium
Included
You can change your employee life insurance coverage at any

time by visiting www.manulife.ca/groupbenefits
Optional spousal life insurance

For your eligible spouse, you may select any number of units up to the maximum amounts shown. If this is your first enrolment,
Evidence of Insurability will be required for any amount of coverage over $25,000. If this is your re-enrolment, Evidence of
Insurability is only required if you choose a higher amount of coverage than last year.
Amount
Units of $25,000 up to $500,000
Waiver of premium
Included
Optional child life insurance

For your eligible children, you may select any number of units up to the maximum amounts shown. Evidence of Insurability is not
required.
Amount
Units of $5,000 up to $25,000
Waiver of premium
Included
Tax Tip for all life insurance options: If CP pays for your life insurance coverage, it is treated as a taxable benefit. Get the maximum tax
advantage by paying for your life insurance through payroll deduction.
Notes:
Waiver of Premium means that if you qualify for Long Term Disability (LTD), your premium for this life benefit will be waived during the period
that you are receiving LTD benefits.
Page 20 of 24
1-800-268-6195
Default
coverage
Extended
health
Travel
insurance
Dental
Disability
Accident
insurance
Life
insurance
Optional
Critical
Illness
insurance
HSA
Price tags
Optional employee critical illness insurance

You may select any number of units up to the maximum amount shown.
Amount
Available in units of $5,000 (minimum $10,000)
Maximum
Up to $25,000 without medical evidence and up to $150,000 with medical evidence
Waiting Period
None
Benefit Reduction
Age 65, benefit reduces to flat rate of $10,000
Termination Age
Age 70, retirement or payout of critical illness, whichever occurs first
Optional spousal critical illness insurance

For your eligible spouse, you may select any number of units up to the maximum amounts shown.
Amount
Available in units of $5,000 (minimum $10,000)
Maximum
Up to $25,000 without medical evidence and up to $150,000 with medical evidence
Waiting Period
None
Benefit Reduction
Age 65, benefit reduces to flat rate of $10,000
Termination Age
Employee or spouse age 70, employee retirement or payout of critical illness, whichever occurs first
Optional child critical illness insurance

For each of your eligible children, the following flat rate is available. Evidence of Insurability is not required.
Amount
Flat rate of $5,000 (Children 18 and under only)
Waiting Period
None
Termination Age
Employee age 70, employee retirement, or payout of critical illness
Please reference the Optional Critical Illness feature sheet and the Definitions of Covered Conditions available under the
Forms and Brochures section of the Plan Member Secure Site for full details.
Page 21 of 24
1-800-268-6195
Default
coverage
Extended
health
Travel
insurance
Dental
Disability
Accident
insurance
Life
insurance
Optional
Critical
Illness
insurance
HSA
Price
tags
Health Spending Account (HSA) - 84502

Funds allocated to an HSA can be used to pay for any health or dental expense allowable under the Income Tax Act (ITA) (see below).
Funds must be used before the end of two plan year cycles.
A Health Spending Account (HSA) operates like a bank account for health care expenses. Dollars deposited into an HSA can be used to reimburse a
broad range of health and dental expenses, including expenses not covered under most provincial or extended health or dental plans.
Note: You may not take any unused HSA funds as cash. In accordance with tax regulations, if you do not use the HSA by the end of the
second plan year, you will lose the funds. As an active employee, you have 90 days after the end of the plan year to submit an HSA claim.
If you are directing HSA towards an EHC or Dental claim, the same submission timelines apply as would for an EHC or Dental claim. If you
leave the company, you will lose any funds that you have not incurred claims for prior to your last day of work. You have 31 days to submit
any HSA claims incurred prior to your last day of work.
Whats covered?
Here are some examples of the types of expenses your Health Spending Account can cover:
Amounts not fully reimbursed from the extended health plan you have chosen. For example, if your plan covers 80% of
prescription drug costs, then you can use your HSA to pay the other 20%r.
Typical health and dental expenses (e.g. prescription drugs, orthodontics, major restorative dental work) can be paid
from your HSA. So you can use it to pay for health or dental expenses even when you dont have extended health or
dental coverage. For example, if youve opted out of your dental plan, you can use your HSA to pay for dental work.
Premiums for extended health and dental plans (Provincial Health Care premiums are not included except RAMQ
premiums in Quebec).
Health and dental expenses that are not covered by the extended health and dental plans you have chosen but are
eligible under the Income Tax Act to be insured. Examples may include:
o
Massage therapy
o
Orthodontics
o
Insulin pumps
o
Vision surgery
o Cosmetic surgery
Whos covered?
In addition to your spouse and dependent children, you can use the HSA for any family member considered dependent on
you under the Income Tax Act including some family members who might not be covered by your regular extended
health plan.
When coordinating benefits with a spouses plan, Manulife must ensure that they are paying expenses that are eligible
under The Income Tax Act. The statement from your spouse's carrier, must indicate the type of expenses that were
claimed. If the statement does not provide that information, please ensure that copies of the receipts are submitted with
the HCSA claim form.
PIP contribution to
HSA
When you enrol online, you have the ability to allocate a percentage of your PIP bonus, up to a maximum dollar amount, to
your HSA. Keep in mind that, at the end of the plan year, unspent HSA dollars cannot be refunded to you.
The PIP bonus is deposited into your HSA at the time the bonus is paid, and must be used within two plan years.
HSA and retirement
If you retire and still have money in your HSA, you may roll over the balance into your Retirement HSA (if applicable).
Keep in mind that HSA funds must still be used within two plan years. Rolling over these funds does not reset this date.
How do I submit a
claim to my Health
Spending Account?
You use your regular extended health or dental claim form to make an HSA claim. If the expense can be claimed under
your regular extended health plan, it will be paid under your benefit plan prior to using your HSA. If you have coverage
elsewhere (e.g. through your spouse) you should first submit the claim to that plan before using your HSA. These forms
also provide an option for you to submit the entire claim amount directly to your HSA
How do I know how

much is in my HSA?
When you get your claim statement, it will show the remaining balance in your HSA. Or you can check the Manulife
secure site for your balance.
Your HSA and the

Income Tax Act (ITA)
The Income Tax Act (ITA) governs the type of health expenses that your HSA can cover. It also governs which family
members can use your HSA.
For detailed ITA information go to www.cra-arc.gc.ca , and using the Search the site tool on the homepage, search for
IT339R2, IT519R2, and IT529. See the HSA section under RailCity for a list of eligible expenses.
Tax tip: Your Health Spending Account is a non-taxable benefit (except in Quebec). For example if you have $200 in excess flex dollars and direct
them into an HSA you could use the full $200 for health and dental expenses. If you took the credits as cash, you would have to pay tax on the $200.
PIP contributions to your HSA are made on a pre-tax basis. Get the maximum tax advantage by using your HSA if you expect to incur the types of
expenses described above.
Page 22 of 24
1-800-268-6195
Price tags and flex dollars

Your flex dollars are based on
a percentage of your base salary less the cost of $25,000 core employee basic life coverage (the total is equivalent to the cost of
life insurance at 2 x salary),
plus a flat dollar amount for extended health and/or dental. The flat dollar amount is dependent on the extended health or dental
option you choose, as well as your coverage category (employee, employee +1, employee + 2 or more).
Price tags reflect the actual cost of the benefit.
Default
coverage
Extended
health
Travel
insurance
Dental
Accident
insurance
Disability
Life
insurance
Optional
Critical
Illness
insurance
Price
tags
HSA
% of salary Flex dollars

Annual amount
0.504% of base salary less cost of $25,000 employee basic life coverage ($35.10)
Example: Employee earning $75,000
0.504% x $75,000 less $35.10 = $342.90
Extended health Price tags and flex dollars

Employee
Annual amounts:
Opt out
Flex dollars
$
Employee + 1
Price tag
Flex dollars
$
Price tag
260.00
0.00
Flex dollars
Price tag
260.00
$ 0.00
260.00
0.00
Short-line
416.00
208.00
832.00
676.00
1,352.00
1,196.00
Mid-line
416.00
507.00
832.00
1,027.00
1,352.00
1,651.00
Full-line
416.00
819.00
832.00
1,638.00
1,352.00
2,665.00
Dental Price tags and flex dollars

Employee
Annual amounts:
Employee + 1
Flex dollars
Price tag
Opt out
260.00
Flex dollars
0.00
260.00
Price tag
$
Flex dollars
0.00
260.00
Price tag
$
0.00
Short-line
416.00
260.00
832.00
728.00
1,352.00
1,248.00
Mid-line
416.00
520.00
832.00
1,053.00
1,352.00
1,690.00
Full-line
416.00
715.00
832.00
1,430.00
1,352.00
2,327.00
Personal travel insurance Price tags

Employee only
$39/year
Employee +1, Employee + 2 or more
$65/year
Personal days Price tags

0.40% of annual base earnings per day purchased
Continued on next page
Page 23 of 24
1-800-268-6195
Default
coverage
Extended
health
Travel
insurance
Dental
Accident
insurance
Disability
Life
insurance
Optional
Critical
Illness
insurance
HSA
Price
tags
Long term disability (LTD) Price tags

2
Core (66 /3% of base earnings)
Company paid
50% option (50% of base earnings)
0.17% of base earnings released as flex dollars
COLA (100% CPI to max of 3%)
$0.46 per month per $100/monthly benefit (add-on cost to 66 /3% or 50 % option)
Accident insurance Price tags

Employee ($25,000) - Core
Company paid
Optional employee accident insurance
$0.75 per month per unit of $25,000
Optional spousal accident insurance
Optional child accident insurance
Life insurance Price tags

Basic life insurance
Optional employee life and optional spousal life
insurance
Company pays for first $25,000

Amounts over $25,000: $0.117 per month per unit of $1,000
Price tag per month per unit of $25,000:
Non-smoker
Age of employee or spouse
Male
Smoker
Female
Male
Female
Under 30
0.990
0.833
1.319
0.990
30-39
1.319
1.163
1.735
1.492
40-44
1.822
1.648
3.140
1.977
45-49
2.967
2.151
5.378
2.637
50-54
5.117
2.637
9.229
3.626
55-59
10.061
4.285
13.704
5.117
60-64
14.346
6.263
19.619
7.442
65-69
22.256
10.720
30.356
12.698
70+
36.913
17.139
48.449
20.279
Optional child life insurance
$0.362 per month per unit of $5,000, regardless of number of children
Note: If you have a birthday mid-year that changes your age category, your rate will remain the same until the next re-enrolment.
Optional Critical Illness insurance Price tags

Optional employee life and optional spousal life
insurance
Price tag per month per unit of $1,000:
Age of employee or spouse
Male
To age 24
25-29
30-34
35-39
40-44
45-49
50-54
55-59
60-64
65-69
Optional Child Critical Illness
(age 0 to 18)
$ 0.112
$ 0.114
$ 0.126
$ 0.122
$ 0.130
$ 0.141
$ 0.142
$ 0.167
$ 0.180
$ 0.175
$ 0.223
$ 0.263
$ 0.247
$ 0.310
$ 0.428
$ 0.388
$ 0.450
$ 0.699
$ 0.621
$ 0.641
$ 1.146
$ 0.968
$ 0.876
$ 1.848
$ 1.468
$ 1.161
$ 2.717
$ 2.397
$ 1.822
$ 4.151
1.93 per month for $5,000 of coverage regardless of number of children
Non-smoker
Female
Smoker
Male
Female
$ 0.123
$ 0.142
$ 0.191
$ 0.278
$ 0.416
$ 0.633
$ 0.957
$ 1.427
$1.985
$2.986
Note: If you have a birthday mid-year that changes your age category, your rate will remain the same until the next re-enrolment.
Page 24 of 24

CP - FlexBenefits Guide - 2010 - Oct5 2010 PDF

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CP - FlexBenefits Guide - 2010 - Oct5 2010 PDF

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CP FlexBenefits G U I D E

For Canadian Pacific Non-union Employees in Canada

Manulife Customer Service 1-800-268-6195

Using excess flex dollars

Allocating your PIP bonus

Whos eligible for FlexBenefits?

Personal travel insurance

Coordination of Benefits (COB)

Changing your coverage

Tax tips for Qubec residents

Critical Illness insurance

Where to find more information

Health Spending Account (HSA)

Price tags and flex dollars

Your flex program enrolment

Manulife Financial Customer Service 8:00 am to 8:00 pm Eastern time

Your plan number: 84501

Customer Service shortcuts

Your flex program enrolment

CP FlexBenefits is a core plus options design. All eligible

Provincial Health Care Plan (50% of the premium is

Company-paid short term disability (STD)

Extended health plan three options, an option to opt

Excess Flex Dollar Options

A basic amount of employee life insurance and

Company-paid long term disability (LTD)

Long term disability options

What coverage do you need?

What are your financial priorities at this stage in your life?

Applying for benefits

Paying for your benefits

A flat dollar amount for extended health and dental.

Using excess flex dollars

Purchase personal days (up to ten days)

Take the amount as cash (taxable)

Buying personal days

Allocating your PIP bonus

Allocate a percentage to a Health Spending Account (a non-taxable benefit)

Take the amount as cash (this is the least tax-effective choice)

When you enrol

How to allocate your PIP bonus HSA or cash?

Whos eligible for FlexBenefits?

Who are eligible dependents?

under age 21, and

not employed on a full-time basis

Designating your beneficiary

Coordination of benefits (COB)

When youre coordinating benefits:

COB claim submission rules

For your spouse:

For your eligible dependent children:

When does coverage begin?

What about new hires?

What happens if I am temporarily away from work?

Short term disability (STD)

Long term disability (LTD)

Changing your coverage

Qualifying life events

Birth or adoption of a child

Change in marital status

Loss of spousal benefit coverage under another plan.

due to loss of employment