New Canadian Dental Care Plan

Two legislative updates will come into effect to support the effective administration of the new Canadian Dental Care Plan. 

New reporting for the T4 and T4A  

The Income Tax Act will be amended to allow the Canada Revenue Agency (CRA) to share taxpayer information with Health Canada, Employment & Social Development Canada (ESDC), and Service Canada to administer and enforce the CDCP.  

To support the administration of the new Canadian Dental Care Plan (CDCP), a new Box 45 has been added to tax slips beginning with the 2023 tax year. 

UBC will be entering a code for the new Box 45 to indicate an employee’s or payee’s eligibility for employer-provided dental benefits (through an insurance plan or a Health Care Spending Account) on December 31 of the reporting year. The new box (Box 45) will contain five numeric codes indicating an employee’s or payee’s eligibility for dental benefits. Learn more about Box 45 – Employer offered dental on the Government of Canada website. 

For more information about filling out your T4 Statement of Remuneration Slip (T4 slip), visit T4/T4A Frequently Asked Questions. 

Collection of Social Insurance Numbers (SIN)

Under the Dental Care Measures Act, Social Insurance Numbers will be collected from applicants of the Canadian Dental Care Plan. This is required for the reporting of an individual’s eligibility for dental benefits on the T4 or T4A slip. 

Learn more about the Canadian Dental Care Plan (CDCP) on the Government of Canada website.