This article has everything you need to know for the new dental care boxes you will see on your T4 and T4A tax slips for 2023.
In preparation for the Canadian Dental Care Plan (CDCP), the federal government will require employers to state the dental coverage their employees are eligible for.
On your T4, it will be Box 45: Employer-Offered Dental Benefits
On your T4A, it will be Box 015: Payer-Offered Dental Benefits
*Note: this will only required on the T4A if Box 016 has an amount in it.
In these new boxes, you must state the level of coverage the employee or contractor was eligible for on December 31, 2023. This would be the highest level of coverage that could be offered to each employee, not what each employee gets. For example, your company offers family coverage, but if an employee is single, they are still eligible for family coverage.
What will this mean for my T4s?
We will make this as easy as possible for you. When you generate your T4s, you’ll receive a pop-up like the one below, prompting you to select the highest level of coverage your employees are eligible for.
Select the appropriate option based on what you offer your eligible employees, and we’ll fill the boxes for you.
A. Code 1: Not eligible for dental care insurance, or coverage of dental services of any kind.
B. Code 2: Eligible for dental care insurance, or coverage of dental services of any kind for only the payee (Individual coverage only)
C. Code 3: Eligible for dental care insurance, or coverage of dental services of any kind for the payee, spouse and dependents (Family coverage)
D. Should any of your employees require a different code (ex. Not eligible on December 31), then you can manually update this while editing your T4s.
*Note: We will only offer you the option to automatically select Codes 1, 2 and 3. Should you need to select Codes 4 or 5, it can be done manually.
Frequently Asked Questions
Do I have to fill in these new boxes?
Yes, you must add a code in box 45 for all of your T4s. You will not be able to proceed without this.
For your T4As, you will only need to add a code in box 015 if box 016 has an amount in it. Otherwise, you won’t need to manually fill in the box.
*Note: on your T4As, there will not be a pop-up like for your T4s. Should you need to fill in box 015, you can do so manually from the T4A grid.
What if I have some employees who are eligible and others who are not on December 31, 2023?
In the pop-up, you’ll only be able to select one option. We recommend selecting the option that applies to most of your employees. For individuals who differ from the rest of your employees, you can change the code to the appropriate option within the T4 grid before approving your slips.
What if my employee was not eligible on December 31, 2023, but will be eligible soon?
Remember – eligibility is key. If the employee was on probation on December 31, 2023, and not eligible for the dental coverage you offer, you must set them to Code 1.
What if I offer my employees family dental coverage, but one of my employees only has individual coverage?
Box 45 and 015 are based on eligibility, not the employee’s actual coverage. If the employee is eligible for the family coverage you offer them, that is the appropriate code to select (Code 3).