Unincorporated business owners are restricted by the Canada Revenue Agency (CRA) when selecting the Class of Coverage. The owner, spouse, and related adults of the household can claim a maximum of $1500 per year under current CRA rules, and will be assigned Class B. Minor children (under 18 years of age) can claim up to $750 per year and will be assigned Class C. Unrelated (arms-length) employees of this business as listed on Appendix A: Eligible Employees can be provided with any coverage amount designated by the unincorporated business owner. However, the unincorporated business owner and spouse cannot have coverage that is greater than the lowest amount assigned to an unrelated (arms-length) employee.