If your LTD is non taxable as employees pay 100 percent of LTD premiums, if down the road employees and management agree to makes changes in the collective agreement and the employer makes 100 percent of the LTD premiums and LTD becomes a taxable benefit what happens to the people who were already on LTD for yers with a non taxable benefit. Does the LTD stay non taxable or does it become a taxable benefit?