Skip to content

Box 45 on T4s – What You Need to Know

March 2, 2024


If you fill out your own T4s, you may notice a new box, box 45. Here’s a brief explainer with everything you need to know so you can fill out your employee’s T4s correctly.

The Government of Canada expanded the Canadian Dental Care Plan (CDCP) this year to cover uninsured Canadians with family incomes under $90,000. As a result, the government now requires T4 reporting to determine applicant eligibility.

Starting in 2023, employers must report on T4/T4A tax slips whether an employee, former employee, or spouse of a deceased employee was eligible for dental insurance coverage (including spending accounts) as of December 31.

Who is this for?

All employers

Do you fill out your own T4s?

Fill out box 45

What is Box 45?

When filled out, Box 45 indicates if you, as an employer, provide any dental benefit for employees (includes access to a health/wellness spending account). The box is completed based on the coverage offered to an employee, not the coverage an employee accepts.


How do I fill out?

Fill out with the code 1 – 5.

1: no coverage provided

2-5: indicates who is covered

  • 1: no access to any sort of dental coverage
  • 2: employee only
  • 3: employee, spouse, and dependent children
  • 4: employee and their spouse
  • 5: employee and their dependent children

Additional resources: Gov of Canada

Have any questions? Be sure to reach out to us at

The Member Blog.

Want to share your story? Submit your blog today!

Scroll To Top