Canadian Dental Care Plan: Reporting Codes

Context of the Requirement

With the implementation of the Canadian Dental Care Plan (CDCP) by Health Canada in 2022, the Canada Revenue Agency (CRA) now requires employers to report whether employees have access to coverage that reimburses their dental care expenses.

To identify employees with employer-provided dental coverage, the CRA and Health Canada will consider a code to be entered in the new boxes on T4 slips (box 45) and T4A slips (box 015).

Employer Responsibility

On your employees’ slips, you must enter the code corresponding to the maximum dental coverage you offer to each employee for the applicable year, whether they choose to enroll in it or not.

Depending on the situation, the available codes are as follows:

1. No dental insurance or coverage of any kind.
2. Coverage for the employee only.
3. Coverage for the employee, their spouse, and their dependent children.
4. Coverage for the employee and their spouse.
5. Coverage for the employee and their dependents.

Please note that you must report the maximum coverage you offer as an employer to each of your employees, not the coverage the employee has chosen or declined.

All types of benefits that reimburse dental care expenses are considered dental coverage and therefore require the use of a code between 2 and 5. Applicable coverage may include, but is not limited to, mandatory or optional private dental insurance, a health spending account, or a wellness account.

For more information, feel free to contact us.