The Canadian Dental Care Plan: Employer Reporting Requirements

In 2023, it is now mandatory for employers to disclose on an employees T4 if an employee has access to any form of dental coverage, including an Employer Sponsored Group Benefits Plan or a Health Spending Account (HSA). This will now be reported as follows:

• • 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.

For more information about the mandatory report, visit: Employers and pension plan administrators: Changes coming to T4/T4A reporting – Canada.ca

For more information about what information is to go in Box 45 or Box 015, please visit: T4 slip – Canada.ca.

If you have any further questions, don’t hesitate to contact your dedicated Client Success Representative.

Holiday Office Hours

Our office will be closed from December 23rd – January 2nd.