New Mandatory T4 and T4a Reporting - 2023

In this post, we outline new benefits tax reporting required for the 2023 tax year that has arisen as a result of the new The Dental Care Measures Act.

The Dental Care Measures Act, introduced in 2023, will permit the collection of Social Insurance Numbers from applicants and require employers to report dental coverage on T4 and T4A slips starting with the 2023 tax year and will be required on an annual basis.

Employers will have to report 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 a health spending account.

This includes access to ongoing (not one-time occurrence/exceptional) dental care coverage, reimbursement, or insurance as an employee or retiree benefit. Whether or not an individual made use of, or accepted coverage/insurance is not reported. Reporting covers only whether or not it was available to them.

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 - No access to any dental care insurance, or coverage of dental services of any kind.

Code 2 - Access to any dental care insurance, or coverage of dental services of any kind for only the payee.

Code 3 - Access to any dental care insurance, or coverage of dental services of any kind for payee, spouse and dependents.

Code 4 - Access to any dental care insurance, or coverage of dental services of any kind for only the payee and their spouse.

Code 5 - Access to any dental care insurance, or coverage of dental services of any kind for only the payee and dependents.

Please let us know if you need assistance locating this information for your 2023 tax slips.