The employer is required to report the appropriate code representing the level of dental coverage offered, to which the employee had access on December 31 regardless of their family status.

Reporting is required if the employee is eligible to access the employer-provided coverage on December 31 regardless of who pays the premiums - the employer, the employee or the cost of premiums is shared.

If the employee was eligible to access the employer-provided dental coverage on December 31 - report the appropriate code. If not, report Code 1.

The employer may elect to report the applicable code for each period of employment on each T4 or consistently report on all slips the level of dental coverage offered, to which the employee had access on December 31.

The employer will report the code representing the level of dental coverage offered, to which the employee had access on December 31, regardless if the employee declined coverage.

If the employee's probationary period ended and they became eligible to access the employer-provided dental coverage on December 31, the employer will report the appropriate code. If not, report Code 1.

Year-end reporting of the applicable code is required only if the employer will issue a T4. There is no requirement to issue a T4 solely for the purpose of reporting dental coverage.

It is the union's responsibility to report the applicable code of coverage for their current and/or former employees. Where the employer sponsors the plan and offers access to coverage per a Collective Bargaining Agreement, the employer is required to report the applicable code of coverage for their current/former employees.

Providing employees with a reimbursement or an allowance in lieu of benefits represents providing access to dental overage. The employer is required to report the appropriate code on the T4.