Canada Dental Care Plan (CDCP) – T4 Reporting Reminder (2026)
⚠️ Two Boxes. Both Must Be Completed. ⚠️
1️⃣ Current Year (2026)
Report whether the employee is entitled to participate in a dental plan in 2026.
2️⃣ Prior Year (Dec 31, 2025)
Report whether the employee was entitled to participate in a dental plan as of December 31, 2025.
✔ This applies even if the employee was terminated during 2025.
Both boxes must still be filled out.
What “Entitled to Participate” Means
The question is NOT whether the employee used or enrolled in dental benefits. It’s whether they had access to a dental plan.
Eligibility Scenarios:
A) Employer does NOT offer dental insurance
➡️ All employees = Not Eligible
B) Employer DOES offer dental insurance
If a plan exists—even if employees pay 100%—some employees have access.
Eligible Regular employees who could have enrolled
Report the type of coverage available (employee only, employee + spouse, family, etc.)
Not Eligible Employees still in a waiting period as of Dec 31, 2025
Part‑time or casual staff excluded from the dental benefits plan
Temporary Foreign Workers not eligible under the plan
✅ Tips
-CRA’s guidance is relatively clear, but always check your own CPA or Payroll Advisor sources if you are unsure.
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