_edited.png){kind=small}
Introduction:
In 2023, Canada introduced a significant healthcare initiative – the Canadian Dental Care Plan. This plan is designed to provide dental coverage for uninsured Canadians with family incomes under $90,000. In this blog, we delve into the details of this plan, its eligibility criteria, covered services, and the implications for employers preparing T4 and T4A slips.
Eligibility for the Canadian Dental Care Plan:
To be eligible for the Canadian Dental Care Plan, individuals must meet the following criteria:
1. Lack of Dental Insurance: Not having access to any form of dental insurance.
2. Income Threshold: An adjusted family net income of less than $90,000.
3. Residency: Must be a Canadian resident for tax purposes.
4. Tax Filing: Must have filed a personal tax return for the year prior to 2023.
Application Process:
- The application for the Canadian Dental Care Plan is phased based on age groups.
- Eligible individuals may receive a letter with a personalized application code and application instructions.
Covered Services:
The Canadian Dental Care Plan covers a range of oral health care services, including:
- Preventive Services: Scaling, polishing, sealants, and fluoride treatments.
- Diagnostic Services: Examinations and x-rays.
- Restorative Services: Fillings.
- Endodontic Services: Root canal treatments.
- Prosthodontic Services: Complete and partial removable dentures.
- Periodontal Services: Deep scaling.
- Oral Surgery Services: Extractions.
Coverage Based on Income:
- Full Coverage: For families with an income lower than $70,000.
- Decreased Coverage: Coverage decreases to 60%, and then 40% for families with an income between $80,000 to $90,000.
Impact on Employers and T4/T4A Slips:
- New Reporting Requirements: Employers must now report dental coverage on...
1. T4 slips (box 45)
2. T4A slips (box 15)
- Codes for Coverage Type: Employers need to indicate the type of dental coverage available to the employee based on their group plan using specific codes.
The codes are as follows:
- Code 1: No access to dental care insurance.
- Code 2: Insurance for the employee only.
- Code 3: Insurance for the employee, spouse, and dependents.
- Code 4: Insurance for the employee and spouse.
- Code 5: Insurance for the employee and dependents.
Stay Informed:
For more updates and detailed guides, subscribe to our newsletter and follow our blog.
The Canadian Dental Care Plan is a major step towards making dental care more accessible for Canadians. For more detailed information, visit the CRA website:
To watch a quick video that summarizes the New Canadian Dental Care Plan, you can watch it here on YouTube or Rumble.
Comments