Hi,
Question for the forum regarding the new T4 reporting requirement for Canada Dental Plan eligibility. How is the T4 slip to be completed for employees who DO NOT receive dental coverage from their employer, BUT are eligible for dental coverage based on worked hours through the trade union they are part of? I.E. Construction companies with specialty tradespersons who are their employee.
Union-offered dental coverage
If a union offers dental benefits to its members, the union would not be considered as their employer and will not be required issue a T4A slip to report this benefit for their members or provide this information to the member’s employer or former employer. A union will have to report this benefit for the union’s employees or former employees.
Sourced here:
Interesting dilemma.
Off hand, i would say No
However, I would definitely call CRA for guidance and ask where it can be found in writing.
Most likely they never thought of it.
Perhaps the union will be sending out a slip? Check with them as well.
Rachel
FWIW here is my take on it…
My understanding is in almost all cases the employer funds 100% of the health benefits for the unionized employee as part of their monthly remittances. The two construction unions that I am most familiar with are the IUOE and LIUNA. Both of these unions require the employer to remit health benefits to the union based on hours worked by the particular employee. The union may look after providing the dental coverage but, like in any other case, the employer pays for that coverage.
The employer of the construction employee is directly providing dental coverage to the unionized worker. Health coverage is specifically itemized as a cost on the monthly remittances.
Does it make any difference whether you pay your monthly fees for employee health benefits to an insurance company or to the union?
Yours is a common sense approach.
But I was reading that as an out since the coverage is from the union not the employer.
With the mass layoff for XMAS break in the one LIUNA unionized employer I am aware of 
they are not technically employees at the year end either and may or may not return in the next year.
Technically 1 may be the correct answer in this case but it is not going to very helpful for the program. I think it may be time to simplify government with a gauranteed income system.
I hope that employer is keeping well.
It may be time to simplify government with a “mass layoff” of the entire public sector. 
Interesting - our city council is using that exact strategy with the city workers who have been on strike for the last 5 months - anyone who retires (read “quits”) by Jan 31, 2024 will get a bonus payout of $10,000.