Insurance and other benefits provided by an employer are recorded in the Business expenses section of the return - specifically, the section titled How much did you pay in salaries, wages and benefits. Here's a link for more detail: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/completing-form-t2125/line-9060-salaries-wages-benefits-including-employer-s-contributions.html