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.

Health Canada has confirmed that, under this law, insurance companies are not required to complete box 015 of the T4A slip for retired members receiving an insured annuity or a defined benefit plan annuity. iA will therefore default to code 1 – Not eligible to access any dental care insurance or coverage of dental services of any kind on the T4A slips of these retired members. Code 1 means that the insurer who completed the T4A does not offer dental coverage related to the income reported on the T4A.