Canada Dental Care Plan and 2023 T4/T4A Reporting for Employers
The Government of Canada has committed to improving access to dental care services for Canadians. As such, they have undertaken an agreement with Sun Life Assurance Company of Canada to set up a plan that, when implemented, will support uninsured Canadians who have an annual family net income of less than $90,000 in getting oral health care. As of September 2023, they expect the plan to begin rolling out by the end of the calendar year.
Accordingly, there are new T4 and T4A reporting requirements for 2023 and future years to identify the dental care insurance coverage of employees and sub-contractors. This reporting is mandatory. Consequently, employers should ensure their payroll systems are set up to include this information for 2023 reporting. The new boxes which will be added to the T4 and T4A slips are as follows:
T4 Box 45: Employer-Offered Dental Benefits
T4A Box 015: Payer-Offered Dental Benefits
The appropriate box will have to be completed with a code as noted below. It cannot be left blank. Each Code number refers to the employee’s/sub-contractor’s access to dental care insurance, or coverage of dental services of any kind.
Code 1 – no coverage/access
Code 2 – coverage/access for payee only
Code 3 – coverage/access for payee, spouse and dependants
Code 4 – coverage/access for payee and their spouse
Code 5 – coverage/access for payee and dependants
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