The new Canadian Dental Care Plan is designed to provide dental coverage for individuals who have family income of less than $90,000 and do not have access to coverage from other sources, such as a workplace dental plan.
To help identify individuals who do not have workplace coverage, employers and other issuers of T4/T4A slips for 2023 must now report on the slip whether the individual or any of their family members have access to dental coverage. T4 Box 45 “Employer-offered Dental Benefits” and T4A Box 015 “Payer-offered Dental Benefits” have been added to the slips. The T4A box 015 is mandatory only if an amount is reported in Box 016 “Pension or superannuation.”
The coding options for the new boxes are as follows:
Code 1 – the individual does not have access to dental care insurance or coverage of any kind
Code 2 – the individual is the only one with access to dental care insurance or coverage
Code 3 – the individual, their spouse, and dependents have access to dental care insurance or coverage
Code 4 –the individual and their spouse have access to dental care insurance or coverage
Code 5 –the individual and their dependents have access to dental care insurance or coverage
More information on Canadian Dental Care Plan reporting requirements for employers can be found on the CRA website.
Please contact your Adams + Miles engagement partner if you have any questions about these new T4/T4A reporting rules.
The above content is not complete, does not address all scenarios and is intended for general information purposes only. This memo should not be used or relied on as a substitute for consultation with your Adams + Miles professional advisor.
