REFERENCE GUIDE. To Canadian Benefits 2018

REFERENCE GUIDE To Canadian Benefits 2018

Table of Contents CANADA PENSION PLAN/OLD AGE SECURITY...3 Maximum Monthly OAS Benefits...3 Contributions 2018...3 Maximum Monthly Benefit 2018... 4 Maximum Contribution Limits for RRSPs, Defined Contribution RPPs and DPSPs... 4 Withholding Tax...5 CPP/QPP Disability Benefits...5 EMPLOYMENT INSURANCE...6 Regular, Sickness and Family-Related Benefits... 6 Update... 6 Premium Rates for EI All of Canada, except Quebec...7 Premium Rates for EI Quebec...7 Quebec Parental Insurance Plan (QPIP)... 8 Premium Reduction Program... 9 Important Update Affecting the Premium Reduction Program (PRP)...10 WORKERS COMPENSATION BENEFITS... 11 PROVINCIAL MEDICARE PROGRAMS... 12 HOSPITAL COVERAGE... 12 MATERNITY AND PARENTAL LEAVES AND THE REQUIRED EXTENSION OF GROUP BENEFITS... 13 TAXES... 21 Sales Tax on Group Insurance Plans...21 Employer Contributions To Group Benefits...21 Premium Tax...22

Canada Pension Plan/Old Age Security Maximum Monthly OAS Benefits JANUARY MARCH 2018 (Benefits are adjusted for inflation every January, April, July and October. To obtain current amounts, call 1.800.277.9914) Benefit OLD AGE SECURITY PENSION Maximum Monthly Benefit Maximum Annual Income* Allowance (age 65 and over) $586.66 $122,843** Allowance (age 60-64) $1,114.14 $32,928 Allowance for Survivor $1,328.08 $23,952 GUARANTEED INCOME SUPPLEMENT Single $876.23 $17,784 Spouse of non-pensioner $876.23 $42,624 Spouse of pensioner $527.48 $23,520 Spouse of allowance recipient $527.48 $42,624 Contributions 2018 Year s Maximum Pensionable Earnings (YMPE) CPP $55,900 Year s Basic Exemption (YBE) $3,500 MAXIMUM ANNUAL CONTRIBUTION RATE* QPP Employee 4.95% 5.4% Employer 4.95% 5.4% Self-employed 9.9% 10.8% MAXIMUM ANNUAL CONTRIBUTION Employee $2,593.80 $2,829.60 Employer $2,593.80 $2,829.60 Self-employed $5,187.60 $5,659.20 *Percentage of employment earnings up to the YMPE less YBE. *Pensioners are not eligible for benefits if their income, or the combined income including their spouse, is more than the maximum shown. The income level cutoffs do not include the OAS pension and the first $3,500 of employment income. **Note: Pensioners with an individual net income above $75,910 per annum must repay part or all of the maximum Old Age Security pension amount. The full pension is eliminated when net income is $122,843 or more. 3

Maximum Monthly Benefit 2018 Type of Benefit CPP QPP Retirement Pension (at age 65) $1,134.17 $1,134.17 DISABILITY BENEFIT Contributor (maximum) $1,335.83 $1,335.80 Each child $244.64 $77.67 SURVIVOR BENEFIT (spouse)* 65 and older $680.50 $680.50 64 and under (maximum) $614.62 $910.48 Under 45 (disabled) $614.62 $910.48 Under 45 (not disabled with dependent child) $614.62 $875.80 Under 45 (not disabled without dependent child) $614.62 $549.57 ORPHAN BENEFIT $244.64 $244.64 DEATH BENEFIT (maximum lump-sum) $2,500.00 $2,500.00 *May differ for survivor on regular or disability pension. Maximum Contribution Limits for RRSPs, Defined Contribution RPPs and DPSPs RRSP Defined Contribution RPP DPSP** TFSA*** 2017 2018 Lesser of 18% of prior year s earned income or $26,010 minus the PA* plus any unused RRSP contribution room. Lesser of 18% of eligible compensation or $26,230 Lesser of 18% of eligible compensation or $13,115 $5,500. Unused contribution and withdrawal amounts carried forward. Lesser of 18% of prior year s earned income or $26,230 minus the PA* plus any unused RRSP contribution room. Lesser of 18% of eligible compensation or $26,500 Lesser of 18% of eligible compensation or $13,250 $5,500. Unused contribution and withdrawal amounts carried forward. *A Pension Adjustment (PA) applies to members of an RPP or DPSP and reduces his or her RRSP contribution level. **Employees cannot contribute to a DPSP. The maximum an employer can contribute is 50% of an individual s defined contribution RPP amount. ***The annual TFSA dollar limit will be indexed to the inflation rate. The contribution limit will be increased only when the cumulative indexing results in an increase rounded to the nearest $500 increment. 4

Withholding Tax Withholding tax on lump-sum and RRSP payments Amount Provinces Other Than Quebec Federal Tax Quebec Federal Quebec Total Up to $5,000 10% 5% 16% 21% $5,001 to $15,000 20% 10% 16% 26% $15,001 + 30% 15% 16% 31% Tax CPP/QPP Disability Benefits CPP QPP Waiting Period Four Months Four Months MONTHLY PAYMENT Contributor A flat amount of $485.20 (CPP) or $485.17 (QPP) plus 75% of retirement pension. Maximum $1,335.83 (CPP) and $1,335.80 (QPP) Child (under 18) $244.64 $77.67 5

Employment Insurance Regular, Sickness and Family-Related Benefits Regular EI benefits are paid to workers who have lost their jobs and are available for work, but due to circumstances, cannot find employment. Sickness benefits are paid to those who have left work due to sickness or injury. Family-related EI benefits are paid to workers who take time off work due to specific life events; maternity/parental leave, compassionate care and family caregiver leaves. Update Effective January 1, 2017, the Employment Insurance waiting period has been shortened from two weeks to one week. (Please refer to page 10 for more details about this change.) Effective December 3, 2017, Employment Insurance special benefits for Parents of Critically Ill Children (PCIC) have been replaced by the Family Caregiver Benefit for Children. Effective December 3, 2017, eligible pregnant workers will be able to receive EI maternity benefits up to 12 weeks before their due date. Parents can choose to receive parental benefits over a period of 12 months at the current benefit rate, or up to 18 months at a lower benefit rate. 6 EI Maximum Insurable Earnings Benefit Level and Maximum Minimum Number of Hours Required Maximum Period for Regular Benefits Maximum Period for Sickness Benefits Maximum Period for Family-Related Benefits $51,700 annually. 55% of average weekly insurable earnings to a maximum of $547 per week. Claimants with children and a family income under $25,921 per year will be entitled to a family income supplement. 420 to 700 depending on unemployment rate in the region; 600 hours of employment for family-related benefits. Period ranging from 14 to a maximum of 45 weeks (depending on regional unemployment rate) and up to 70 weeks for long-tenured employees. 50 weeks combined with compassionate care, sickness, maternity, parental or Family Caregiver Benefit benefits. 15 weeks Maternity: 15 weeks Standard Parental Benefits: 35 weeks within a 52-week period (weekly benefit rate is 55%). Extended Parental Benefits: 61 weeks within a 78-week period (weekly benefit rate is 33%). Compassionate Care: 26 weeks within a 52-week period. 102 weeks combined with sickness, maternity/parental and/or family caregiver benefits. Family Caregiver Benefit for Children: 35 weeks within in 52-week period. Family Caregiver Benefit for Adults: 15 weeks in a 52-week period. *The Province of Quebec is responsible for providing maternity, paternity, parental and adoption benefits to residents of Quebec as indicated on page eight of this guide.

Premium Rates for EI All of Canada, except Quebec Year Maximum Insurable Earnings Rates per $100 of Insurable Earnings Annual Contribution Maximum Employee (%) Employer (%)* Employee Employer* 2015 $49,500 1.88 2.632 $930.60 $1,302.84 2016 $50,800 1.88 2.632 $955.04 $1,337.06 2017 $51,300 1.63 2.282 $836.19 $1,170.67 2018 $51,700 1.66 2.324 $858.22 $1,201.51 *1.4 times the employee premium Premium Rates for EI Quebec Rates in Quebec are less than the Federal EI rates because Quebec employees and employers with employees in Quebec also contribute to the Quebec Parental Insurance Plan (QPIP). Premiums are a combination of the Federal EI rate noted below plus the QPIP rate. See next page for the QPIP rates and information. Year Maximum Insurable Earnings Rates per $100 of Insurable Earnings Annual Contribution Maximum Employee (%) Employer (%)* Employee Employer* 2015 $49,500 1.54 2.156 $762.30 $1,067.22 2016 $50,800 1.52 2.128 $772.16 $1,081.02 2017 $51,300 1.27 1.778 $651.51 $912.11 2018 $51,700 1.30 1.820 $672.10 $940.94 *1.4 times the employee premium 7

Quebec Parental Insurance Plan (QPIP) The QPIP provides benefits similar to the EI benefits, with some additions and modifications. Employees choose from either the Basic or Special plan which provides a percentage of average weekly income. Benefits are as follows: Maternity for mother only Paternity for father only Parental for mother and/or father Adoption for mother and/or father Basic: 18 weeks of benefits at 70% Special: 15 weeks of benefits at 75% Basic: 5 weeks of benefits at 70% Special: 3 weeks of benefits at 75% Basic: 32 weeks of benefits First 7 weeks: 70% remainder: 55% Special: 25 weeks of benefits at 75% Basic: 37 weeks of benefits First 12 weeks: 70% remainder: 55% Special: 28 weeks of benefits at 75% There is no waiting period before the benefits begin. Year Maximum Insurable Earnings Rates per $100 of Insurable Earnings Annual Contribution Maximum Employee Employer Employee Employer 2015 $70,000 $0.559 $0.782 $391.30 $574.40 2016 $71,500 $0.548 $0.767 $391.82 $548.41 2017 $72,500 $0.548 $0.767 $397.30 $556.08 2018 $74,000 $0.548 $0.767 $405.52 $567.58 *This QPIP contribution is in addition to the EI annual contribution displayed on the previous page. 8

Premium Reduction Program Under the Employment Insurance (EI) Act and the EI regulations, an employer s EI premiums may be reduced when employees are covered by a qualified short-term disability plan which reduces EI benefits that would be payable if such a plan did not exist. To qualify for a reduction, the employer must: Apply for a reduction Provide short-term disability coverage that meets the requirements of the program Demonstrate that at least five-twelfths of the reduction will be passed on to the employees covered by your approved plan Remit to Canada Revenue Agency (CRA) under separate payroll deduction accounts, if necessary The reduction for a registered and approved short-term disability plan with a maximum payment period of at least 15 weeks, compares as follows: Sample (based on Category 3 Plan)* Employee Premium Employer Premium Multiple Without a Registered Plan Employer Premium Multiple With a Registered Plan 2018 Rate $1.66 per $100 of Insurable Earnings ($1.30 in Quebec) 1.4 times the employee premium 1.187 times the employee premium (1.128 in Quebec) *Category 3 is one of four plans that qualify for an EI premium reduction. Employers with employees residing in multiple provinces, in and outside of Quebec, can obtain new premium rates by calling 1.800.561.7923. 9

Important Update Affecting the Premium Reduction Program (PRP) In June 2016, the federal government adopted a change in the Employment Insurance program benefit waiting period, reducing the current two-week period to one week. This change went into effect on January 1, 2017. Employers with existing qualifying plans that do not meet the new standard would no longer qualify to participate in the PRP. To address this concern, the Government proposed a four-year transitional period to January 2, 2021, to provide affected employers with time to make adjustments to their short-term disability plan to meet the new standard. In the meantime, they would continue to qualify to participate in the PRP and receive a premium reduction during the transitional period. At the end of the transitional period, all affected employers short-term disability plans will need to be in compliance with the amended elimination period standard, in order to retain their premium reduction. The Government will be communicating with employers that participate in the PRP (or have an eligible SUB plan) to provide details about the legislative changes and the transition period. Employers sponsoring only Long-Term Disability (LTD) plans designed to coincide with the prior EI 17-week waiting period should consider amending the LTD program to avoid a one-week gap in benefits. 10

Workers Compensation Benefits Wage loss, permanent disability and survivor benefits are available to claimants as a result of work-related injury or disease-legislation specific to each province and territory. Employer contributions are calculated as a percentage of insurable earnings and vary by province and territory. Visit the Association of Workers Compensation Boards of Canada website at www.awcbc.org for links to WCBs across Canada. Province Workers Compensation Benefits 2018 Percentage of Earnings Maximum Assessable Earnings Alberta 90% of net $98,700 British Columbia 90% of net $82,700 Manitoba 90% of net $127,000 New Brunswick 85% of net $63,600 Newfoundland 80% of net $64,375 NWT/Nunavut 90% of net $90,600 Nova Scotia 75% of net for first 26 weeks, then 85% $59,800 Ontario 85% of net $90,300 Prince Edward Island 85% of net $53,400 Quebec 90% of net $74,000 Saskatchewan 90% of net $82,627 Yukon 75% gross $86,971 11

Provincial Medicare Programs The Canada Health Act (CHA) ensures that all residents of Canada have free access to medically necessary hospital services and medically required services by physicians and other health practitioners. All provinces and territories provide, at their discretion and on their terms and conditions, a range of health services that go beyond the CHA. For information on these services, visit the CHA website at http://www. hc-sc.gc.ca/hcs-sss/medi-assur/links-liens-eng.php and click on LINKS for each provincial health care site. Hospital Coverage All provinces provide room and board to the ward level, surgical facilities, in-hospital nursing, prescription drugs and diagnostic services administered in hospital. An additional cost for semi-private and private accommodation applies, which varies by province (Note: charges in Alberta, Manitoba, Quebec, PEI, and Newfoundland are legislated). 12

Maternity and Parental Leaves and the Required Extension of Group Benefits Canadian provincial and federal employment standards legislation sets out the rights and obligations of employees and employers by stipulating minimum standards on human resources management issues such as hours of work, vacation with pay and job-protected leaves. This document provides a summary of job-protected leaves provided to employees eligible for maternity and/or parental leave in Canada. Quebec is the only province that provides a paternity leave for fathers (including adopting fathers). Canadian legislation requires the employer to reinstate employees in the position they occupied before the leave, or to provide them with alternative work of a comparable nature. This document also notes the employer s obligation to extend group benefit coverage during the leave period. This summary is for general use and informational purposes only. It is not intended to provide legal advice. Legislation governing these benefits are subject to change from time-to-time. Proposals to extend the duration of the legislated leave in a number of jurisdictions have occurred. For federally regulated employers, changes to the Canada Labour Code in 2017 saw the maximum amount of parental leave extended to 63 weeks. Typically, once one jurisdiction makes a change in an entitlement such as this, some others will follow. For more information about these programs, refer to your jurisdiction website. 13

Summary Province Duration of Job-Protected Leave Extension of Group Benefits Requirement Alberta http://work.alberta.ca/employmentstandards/maternity-and-parentalleave.html http://work.alberta.ca/documents/ Maternity-Leave-and-Parental-Leave.pdf Maternity or pregnancy leave for 16 weeks Parental Leave for up to 62 weeks Parental leave may be taken by one parent or shared between two parents, but the total combined leave cannot exceed 62 weeks. Maximum combined maternity and parental leave is 78 weeks. Maximum combined maternity and parental leave is 78 weeks. The legislation does not require employers to extend group benefits during the leave period. *Unless stated in employment contract or collective agreement. British Columbia http://www2.gov.bc.ca/gov/ content/employment-business/ employment-standards-advice/ employment-standards/igm/ esa-part-6-section-50#policy Maternity or pregnancy leave for 17 weeks Maternity or pregnancy leave may be extended for up to 6 additional weeks, if the birth mother is unable to return to work due to birthrelated health issues or termination of pregnancy. Parental Leave for up to 37 weeks Birth mothers who have taken maternity leave are eligible for up to 35 weeks of parental leave. Maximum combined maternity and parental leave is 52. The legislation requires that all group benefit coverage must continue during the leave period, unless the employee decides to discontinue paying his or her share of the premiums during the leave. Birth mothers who have not taken a pregnancy leave, birth fathers and/or adoptive parents are eligible for up to 37 weeks of parental leave. This initial period may be extended for another 5 consecutive weeks if the child requires an additional period of parental care. 14

Summary Province Duration of Job-Protected Leave Extension of Group Benefits Requirement Manitoba http://www.gov.mb.ca/labour/ standards/category,protected_ leaves,factsheet.html Maternity or pregnancy leave for 17 weeks Parental leave for 37 weeks Birth parents and/or adoptive parents are eligible for up to 37 weeks of parental leave. The legislation does not require employers to extend group benefits during the leave period. *Unless stated in employment contract or collective agreement. New Brunswick http://www2.gnb.ca/content/dam/ gnb/departments/petl-epft/pdf/es/ FactSheets/MaternityChildCareLeave.pdf Parental leave may be taken by one parent or shared between two parents, but the total combined leave cannot exceed 37 weeks. Maternity or pregnancy leave for 17 weeks Parental (Child Care) leave for 37 weeks Parental leave may be taken by one parent or shared between two parents, but the total combined leave cannot exceed 37 weeks. The legislation does not require employers to extend group benefits during the leave period. *Unless stated in employment contract or collective agreement. Birth mothers may take up to 35 weeks of parental leave immediately following maternity leave for a combined maximum of 52 weeks. Newfoundland & Labrador http://www.aesl.gov.nl.ca/faq/ labourstandards.html Birth fathers and/or adoptive parents are eligible for up to 37 weeks of parental leave. Maternity, pregnancy or adoption leave for 17 weeks Parental leave for 35 weeks Birth parents and/or adoptive parents are eligible for up to 35 weeks of parental leave. The legislation does not require employers to extend group benefits during the leave period. *Unless stated in employment contract or collective agreement. 15

Summary Province Duration of Job-Protected Leave Extension of Group Benefits Requirement Northwest Territories https://www.ece.gov.nt.ca/en/ services/employment-standards/ frequently-asked-questions#unpaid https://www.justice.gov.nt.ca/en/files/ legislation/employment-standards/ employment-standards.a.pdf (starting page 26) Nova Scotia http://novascotia.ca/lae/ employmentrights/leaves.asp Maternity or pregnancy leave for 17 weeks Parental leave for 37 weeks Birth parents and/or adoptive parents are eligible for up to 37 weeks of parental leave. Parental leave may be taken by one parent or shared between two parents, but the total combined leave cannot exceed 37 weeks. The total amount of maternity and parental leave combined cannot exceed 52 weeks. Maternity or pregnancy leave for 17 weeks Parental leave for up to 52 weeks Birth mothers may take up to 35 weeks of parental leave immediately following maternity leave, for a combined maximum of 52 weeks. Birth fathers and/or adoptive parents are eligible for up to 52 weeks of parental leave. The legislation does not require employers to extend group benefits during the leave period. *Unless stated in employment contract or collective agreement. The legislation requires the employer to provide the employee with the option to maintain group benefit coverage in writing. If the employee opts to maintain group benefit coverage during the leave, the employee may be required to pay the entire cost of the benefit plan, including the employer s share. 16

Summary Province Duration of Job-Protected Leave Extension of Group Benefits Requirement Nunavut http://www.gov.nu.ca/pregnancy-andparental-leave-regulations Maternity or pregnancy leave for 17 weeks Parental leave for up to 37 weeks Birth mothers may take up to 35 weeks of parental leave immediately following maternity leave for a combined maximum of 52 weeks. The legislation does not require employers to extend group benefits during the leave period. *Unless stated in employment contract or collective agreement. Birth mothers who do not take pregnancy leave, birth fathers and/or adoptive parents are eligible for up to 37 weeks of parental leave. Ontario https://www.labour.gov.on.ca/english/ es/pubs/index.php#leaves Maternity or pregnancy leave for 17 weeks Parental leave for up to 63 weeks Birth mothers may take up to 61 weeks of parental leave immediately following pregnancy leave for a combined maximum of 78 weeks. The legislation requires that all group benefit coverage must continue during the leave, unless the employee advises the employer in writing of his or her decision to discontinue paying his or her share of the premiums during the leave. Birth mothers who do not take pregnancy leave, birth fathers and/or adoptive parents are eligible for up to 63 weeks of parental leave. 17

Summary Province Duration of Job-Protected Leave Extension of Group Benefits Requirement Prince Edward Island https://www.princeedwardisland.ca/en/ information/justice-and-public-safety/ maternityparentaladoption-leave Maternity or pregnancy leave for 17 weeks Parental leave for 35 weeks The total combined leave for maternity and parental leave for the birth mother cannot exceed 52 weeks. The combined adoption leave for both parents cannot exceed 52 weeks. The legislation requires the employer to provide the employee with the option to maintain group benefit coverage in writing. If the employee chooses to continue their group benefits, the employee must agree to pay both the employee s and employer s share of the cost. Quebec http://www.cnt.gouv.qc.ca/en/ menus/pages-pivot/pivot-1-conges-etabsences/index.html Maternity or pregnancy leave for 18 weeks Leave for a spouse (birth or adoption) up to 5 days Paternity leave up to 5 weeks is available to birth fathers only Parental leave for 52 weeks Each parent or adoptive parent is entitled to a parental leave up to 52 weeks. The legislation requires that all group benefit coverage must continue during the leave, unless the employee decides to discontinue paying his or her share of the premiums during the leave. The parental leave is in addition to maternity and paternity leaves. A person who adopts the child or his or her spouse is also entitled to the parental leave. 18

Summary Province Duration of Job-Protected Leave Extension of Group Benefits Requirement Saskatchewan http://www.saskatchewan.ca/business/ employment-standards/vacationsholidays-leaves-and-absences/ leaves-family-medical-and-service Maternity, pregnancy or adoption leave up to 18 weeks Parental leave for up to 37 weeks Birth mothers and primary care adoptive parents who have taken the maternity or adoption leave are eligible for 34 weeks of parental leave, for a combined total leave of 52 weeks. The legislation requires employees to have the option of maintaining their group benefits while on leave. If the employee chooses to continue their group benefits, the employee may be required to pay both the employee s and employer s share of the cost. Yukon http://www.community.gov.yk.ca/ pdf/employment_standards_faq_ FINALMay_2014Bookmarke.pdf (starting page 26) Birth or adoptive parents, who have not taken a maternity or adoption leave, are eligible for parental leave up to 37 weeks. Maternity or pregnancy leave for 17 weeks Parental leave for 37 weeks Parental leave can be taken wholly by one spouse or be shared by both, but the cumulative total of the leave cannot exceed a continuous period of 37 weeks. The legislation does not require employers to extend group benefits during the leave period. *Unless stated in employment contract or collective agreement. 19

Summary Province Duration of Job-Protected Leave Extension of Group Benefits Requirement Federally Regulated Employers https://www.canada.ca/en/ employment-social-development/ services/labour-standards/reports/ maternity-leave.html Maternity or pregnancy leave for 17 weeks Parental leave for up to 63 weeks Total duration of the maternity and the parental leaves must not exceed 78 weeks. If both parents work for an employer falling under the jurisdiction of the Code, the two parents are entitled to combined parental leave of up to 63 weeks. Parents have the option of taking their parental leave at the same time, or one after the other, as long as the total combined parental leave does not exceed 63 weeks. The legislation requires that all group benefit coverage must continue during the leave, unless the employee decides to discontinue paying his or her share of the premiums during the leave. 20

Taxes Sales Tax on Group Insurance Plans Applicable based on corporate site locations or residency of plan member, depending on the employer/employee premium cost-sharing arrangement Ontario Quebec Manitoba Saskatchewan All Other 8% on net group insurance cost 9% on net group insurance cost 8% on net group insurance cost 6% on net group insurance cost Not applicable *This reflects the taxation on most insured and self-insured programs with a stop-loss pooling arrangement; however, some variations exist. Employer Contributions To Group Benefits (Tax deductible business expense for the employer) Group Benefit Is the Premium Taxable to Employees? Are Benefit Payments Taxable to Employees? Employee Life Insurance Yes No Dependent Life Insurance Yes No AD&D Yes No Critical Illness Yes No Short-Term Disability No No/Yes* Long-Term Disability No No/Yes* Medical No Yes in Quebec No Dental No Yes in Quebec No Employee Assistance Program No No Health Spending Account No Yes in Quebec No *Note: Disability payments are taxable to the employee if the employer pays a portion of the premium for Short-Term Disability and/or Long-Term Disability. See www.cra.gc.ca for further information. 21

Premium Tax (Based on Residency of Plan Members) Province Premium Tax Rate on Group Insurance Premiums Alberta 3.0% British Columbia 2.0% Manitoba 2.0% New Brunswick 2.0% Newfoundland & Labrador 5.0% Northwest Territories 3.0% Nova Scotia 3.0% Nunavut 3.0% Ontario 2.0% Prince Edward Island 3.75% Quebec 3.48% Saskatchewan 3.0% Yukon 2.0% 22

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www.ajgcanada.com Consulting and insurance brokerage services to be provided by Arthur J. Gallagher Canada Limited, Gallagher Benefit Services, Inc. and/or Gallagher Benefit Services (Canada) Group Inc. Gallagher Benefit Services, Inc. is a licensed insurance agency that does business in California as Gallagher Benefit Services of California Insurance Services and in Massachusetts as Gallagher Benefit Insurance Services. Neither Arthur J. Gallagher & Co. nor its subsidiaries provide accounting, legal or tax advice. 2018 Arthur J. Gallagher Canada Limited Gallagher Benefit Services (Canada) Group Inc. All rights reserved 18GBS31054A