Employers and pension plan administrators: Changes coming to T4/T4A reporting
November 16, 2023
Canada Revenue Agency
The Government of Canada is committed to improving access to dental care services to help people get the dental care they need and make life more affordable to Canadians. The Canadian Dental Care Plan will provide dental coverage for uninsured Canadians with an adjusted family net income of less than $90,000.
New reporting requirements
Beginning with the 2023 tax year, issuers (including employers and pension plan administrators) of the T4 Statement of Remuneration Paid and T4A Statement of Pension, Retirement, Annuity, and Other Income must report on a T4 or T4A slip whether, on December 31st of the taxation year to which the information return relates, a payee or any of their family members were eligible to access dental insurance, or dental coverage of any kind, including health spending and wellness accounts, due to their current or former employment.
This reporting requirement is mandatory beginning with the 2023 tax year, and will continue to be required on an annual basis. Failing to report this information may result in financial penalties.
T4 and T4A updates
To support these new reporting requirements, the following changes were made to the T4 and T4A slips:
- Box 45, Employer-offered Dental Benefits, was added to the T4. This new box will be mandatory for all slips.
- 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, Pension or Superannuation. The box will otherwise be optional.
The Canada Revenue Agency (CRA) may reject any T4 or T4A slip that is filed without this information.
For calendar year 2023 only, it is not mandatory to fill out the new box when and only when code 1 is applicable. This administrative policy applies only if all reasonable efforts have been made to comply with the reporting requirements.
The CRA's Electronic Media Processing Unit enquiries line (1-800-665-5164) will support filers with questions related to the electronic filing of the T4 and T4A information returns.
Canada Revenue Agency
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