Upcoming Changes to your 2023 T4 and T4A Tax Slips

The Government of Canada has introduced mandatory requirements to report dental coverage for employees and their eligible dependents. This supports the Government of Canada’s commitment to improving dental care services for uninsured Canadians.

As a result of this new requirement, the following changes have been made to your 2023 T4 and T4A slips:

• Box 45, Employer-offered Dental Benefits, has been added to the T4.
  • Employees eligible for benefits as of December 31, 2023, will see a value of 3 listed within this box. This indicates the employee was eligible for employer-provided dental care benefits for themselves and, if applicable, their family.
  • Employees who were not eligible for employer-provided dental care benefits for themselves and, if applicable, their families, will see a value of 1 listed within this box.
    
    

• 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 on the slip.
  • Employees who receive a T4A will see a value of 3 listed within box 015, which indicates the employee was eligible for employer-provided dental care benefits.
  • Employees receiving a T4A who were not eligible for employer-provided dental care benefits will see a value of 1 in box 015
    
    

For more information, see here.