iAtoday

The Canadian Dental Care Plan (CDCP) will apply to Canadians whose annual family income is less than $90,000 and who do not have access to dental care coverage.

The Dental Care Measures Act, which came into force to support the implementation of the CDCP, requires employers to report their employees’ access to dental coverage on T4 and T4A tax slips, starting with the 2023 tax year.

Following the coming into force of this law, employers must inform the federal government whether their employees, former employees or spouses of deceased employees were eligible, on December 31 of the tax year, for dental care insurance or any other type of dental coverage in their current or previous employment.

To help employers meet the requirements of the new law, the T4 slip will include a new box (45) where they will enter a code (1 to 5). This information will be used to verify their employees' eligibility for federal dental coverage. The same will apply to the T4A slip (box 015). These new boxes must be completed.

Please note, however, that employers are only required to report the eligibility of persons insured in their group insurance plan. They are therefore not required to provide details of their employees’ type of group insurance coverage (e.g., couple or family coverage, exemption under another plan, etc.)*.

Plan administrators already have all the information they need about their group insurance policy to meet the requirements of the new law. In fact, the reports currently available from iA Financial Group contain all the information they need to meet these requirements. No additional reports will be provided by iA to complete their tax slips.

If they still have questions about the interpretation of the new law, we recommend that they contact their payroll service provider or their accountant. If necessary, their Client Relationship Manager can also provide iA’s reports to them.

* T4A slip: If no value is entered in box 016 of the T4A slip, box 015 does not need to be completed.