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Benefits

T4 Box 45 Dental Codes Explained (Codes 1 to 5)

Box 45 on your T4 (box 015 on a T4A) shows the dental coverage your employer offered you on December 31. Code 1 means no access to dental coverage; codes 2 to 5 mean you were offered coverage. It reflects what was offered, even if you declined it.

By Fact-checked by Samuel Athur

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CodeMeaning
1Not eligible for any dental insurance or coverage
2Coverage offered for the employee only
3Employee, spouse and dependent children
4Employee and spouse
5Employee and dependent children

Things to know

  • The code shows what the employer offered, not whether you used it, opted out or refused it.
  • Access to an employer-negotiated group rate, even if you pay the full premium, counts as coverage (code 2).
  • It is based on your status on December 31.
  • Pension payers report the same codes in box 015 of the T4A.

Why it matters: having access to dental insurance can make you ineligible for the Canadian Dental Care Plan.

Related

Canadian Dental Care Plan (CDCP): Who Qualifies and How to Apply The Canadian Dental Care Plan helps pay for dental care if you have no access to dental insurance and your adjusted family net income is under $90,000. You must be a Canadian resident for tax purposes and have filed last year's tax return. Under $70,000 there is no co-payment; from $70,000 to $89,999 you pay 40% or 60% of covered costs. CRA Tax Slips and Forms Explained: T1, T4, T4A, T5 and More The T1 is your income tax and benefit return. Slips report income to you and the CRA: T4 for employment income, T4A for pensions and other income, T4A(P) for CPP, T4A(OAS) for Old Age Security, T4E for Employment Insurance, T5 for investment income and T3 for trust income. Copies of most slips are in CRA My Account.

Sources

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