I can provide some information on that. Just for broad context, for many decades there has been a set of health and welfare trust rules that were largely based upon Canada Revenue Agency administrative policy and not a legislative set of rules. In 2010, the employee life and health trust rules were introduced into the act, which provided a specific regime set out in the legislation to provide these kinds of benefits to employees.
What this measure would do is it would provide rules to allow the older health and welfare trusts to transition into newer employee life and health trusts. However, in some cases there were more flexible or more generous sets of rules that were implemented by health and welfare trusts, so some of those are being picked up and incorporated into the new employee life and health trust regime.
The benefits that could be provided under the ELHT rule amendments could allow for death benefits of up to $10,000, paid leaves like bereavement leave or jury duty, and additional counselling benefits for mental health purposes.