On October 13, 2023, the Canada Revenue Agency (CRA) published the T4 & T4A slips with the new boxes to support the implementation of the Canada Dental Benefit and CPP Enhancement.
Canada Dental Benefit New Box on T4 & T4A
The following new boxes are added to the T4 and T4A slips for the 2023 tax year along with specific codes:
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T4 Box 45: Employer-Offered Dental Benefits
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T4A Box 015: Payer-Offered Dental Benefits
For the 2023 calendar year and onwards, it is mandatory to indicate whether the employee or any of their family members were eligible, on December 31 of that year, to access any dental care insurance, or coverage of dental services of any kind that you offered, as follows:
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Code 1 - No access to any dental care insurance, or coverage of dental services of any kind.
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Code 2 - Access to any dental care insurance, or coverage of dental services of any kind for only the payee.
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Code 3 - Access to any dental care insurance, or coverage of dental services of any kind for payee, spouse and dependents.
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Code 4 - Access to any dental care insurance, or coverage of dental services of any kind for only the payee and their spouse.
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Code 5 - Access to any dental care insurance, or coverage of dental services of any kind for only the payee and dependants.
Health Canada Administrative Policy
Use of code 1 – T4 slips filed for calendar year 2023 only
In order to reduce the burden on employers, Health Canada initiated an administrative policy for calendar year 2023 only, it is not mandatory to fill out box 45 when and only when code 1 is applicable.
This administrative policy applies only if all reasonable efforts have been made to comply with the reporting requirements.
T4 slips filed before January 2024
To reduce the burden on employers, if you filed your T4 slips for calendar year 2023 before January 2024, you do not have to file amended T4 slips to report this code.