New boxes added to the T4 and T4A slips for the National Dental Plan

To support the implementation of the Canadian Dental Care Plan (CDCP), the 2023 Budget Implementation Act includes legislative updates to permit its effective administration of the Dental Care Measures Act.
The Dental Care Measures Act will permit the collection of Social Insurance Numbers from applicants and require the reporting of employer-provided dental coverage via T4 and T4A tax slips.
The legislation requires employers to report on a tax slip whether an employee, former employee, or a spouse of a deceased employee was eligible on December 31 of the reporting tax year, to access dental insurance or dental coverage of any kind, due to current or former employment.
  • This includes access to ongoing (not one-time occurrence/exceptional) dental care coverage, reimbursement, or insurance as an employee or retiree benefit. Information about individual utilization or acceptance of coverage/insurance is not reported; reporting only includes whether or not dental care benefits were available.
  • This reporting requirement will be mandatory beginning with the 2023 tax year reporting cycle, and will continue to be required on an annual basis.
  As a result, the following new boxes will be added to the T4 and T4A slips for the 2023 tax year, along with specific codes:
  • T4 Box 45: Employer-Offered Dental Benefits
  • T4A Box 015: Payer-Offered Dental Benefits
Code:
1 – Not eligible to access any dental care insurance, or coverage of dental service of any kind
2 – Payee only
3 – Payee, spouse and dependent children
4 – Payee and their spouse
5 – Payee and their dependent children
For anyone who is benefit-eligible, MacEwan will report Code 3 regardless of your family status, since coverage would be available.
For anyone terminated as of December 31 or who is not benefit-eligible, MacEwan will report Code 1.
From Employee Services