T4/T4A Dental Codes, Canadian Dental Care Plan (CDCP) - FAQ
My employees have a Health Spending Account (HSA). What do I select for dental?
CRA has confirmed that if the HSA covers dental claims, code 2-5 should be selected based on the type of claims employees are eligible to submit (i.e., if they can only submit claims for themselves, select code 2; if they can submit claims for spouse and dependents, select code 3, etc.)
My employee has opted out of the benefits plan as they have coverage through their spouse’s plan with another organization, what code do I select for them?
It does not matter if an employee has opted out of benefits, if dental benefits coverage is available to them through your organization, select the applicable code for the type of coverage that is available to them.
My employee has opted for single coverage, what code do I select for them?
It does not matter what option an employee has selected for their dental benefit, select the applicable code for the type of coverage that is available.
My employee becomes eligible for benefits in December, but I am assigning dental code values in November, what code do I select for them?
The dental code value is based on whether dental coverage is offered/available to employees as of December 31, select the applicable code for the type of coverage that will be available to them as of that date.
Can I get a report of the dental selections for each employee?
There is currently no report. We have asked for this for future years. For now:
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Go to the T4/T4A Dental Benefits page.
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Make the yes/no selection.
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Click Next.
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Preview and view the employees and their current values.
Dental is covered by the union. What dental option do we choose for the staff?
The CRA guidance indicates that employers are not required to report dental codes on their tax forms based on their knowledge that a union offers dental benefits. However, if, through the collective bargaining process, the employer is the sponsor of the dental plan, refunds employees or has engaged the union to deliver the benefits, the employer must report that coverage on its employee’s tax forms.
I have retired employees that I do not create T4 or T4As for normally. Do I need to create one now with the dental information?
If you wouldn't otherwise produce a form for these employees to report income, there is no need to do so for the sole purpose of dental code reporting.
If my weekly payroll pay period runs from Dec 24-30 and is paid on Jan 5, and an employe terminates, do I have to rerun my tax form to change their dental coverage option from 2 - 5 to option 1- no coverage?
Yes, you should process a year-end run to change the employee to 1- no coverage if they have lost coverage.
I am a dental office. I do not have a dental plan but I will do dental work for the staff. How do I fill out the dental page?
You would select option 2-4 based on who you do work for. Just the employee or the employee and children etc.
If dental coverage is offered but not active until after a designated 'wait period', what code do I select?
If the employee is not eligible for coverage on December 31, select code 1.
What code do I select if an employee with dental coverage terminates on or before December 31?
Select code 1.