New Tax Reporting Requirements for the Canadian Dental Care Plan

 In General News, Group Insurance & Benefits

Employer Reminder:

The national Canadian Dental Care Plan will provide dental coverage for uninsured Canadians with an adjusted family net income of less than $90,000.

There are new reporting requirements for employers starting with the 2023 tax year to indicate on the employees’ T4/T4A tax slip whether an employee, former employee or spouse of a deceased employee was eligible, on Dec. 31 of the reporting tax year, to access dental insurance or dental coverage of any kind (for example, a dental plan, a health spending account or a wellness account) due to current or former employment.

To support these new reporting requirements, new boxes have been added to the T4 and T4A slips:

  • Box 45, Employer-offered Dental Benefits, was added to the T4. This new box will be mandatory for all slips.
  • Box 015, Payer-offered Dental Benefits, was added to the T4A. This new box will be mandatory if an amount is reported in Box 016, Pension or Superannuation. The box will otherwise be optional.

The Canada Revenue Agency (CRA) may reject any T4 or T4A slip that is filed without this information.

For additional details please view the following links, including WCBC’s article on the Canadian Dental Care Plan:
The Government of Canada: Changes coming to T4/T4A reporting
WCBC’s Blog Post: Canadian Dental Care Plan Update 2023

Please contact Giovanna Lau, Director, Employee Benefits at WCBC for your benefits needs.
604-443-3703 | giovanna_lau@wcbc.ca

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