TaxCycle gives you a yellow diagnostic warning if you do not enter a code in Box 45 of the 2023 T4 slip. This review message is not something that can be signed off with a review check mark, nor does it seem the message “Employer offered dental benefits information is missing” can be neutered in the Options Section of the 2023 T4 module.
My understanding was there were a couple of instances where you did not need to enter a code in Box 45;
One being an administrative CRA policy;
Administrative policy
For calendar year 2023 only, it is not mandatory to fill out the new box when and only when code 1 is applicable. This administrative policy applies only if all reasonable efforts have been made to comply with the reporting requirements.
The other instance was mentioned by BDO. While I realize that BDO is not a CRA authority, they do make a pretty firm assertion;
If the individual is no longer an employee on December 31 (even if they were an employee who had access to dental coverage on December 30), the box should be left blank.
I believe it was @sarka who initially linked the BDO information.
I’m trying to determine whether the field can be left blank in the case that BDO cited and how that would be possible using TaxCycle.
The CRA T4 xml specification document for box 45 had it listed as a required/mandatory field that’s why TaxCycle presently shows it as a critical review message:
We will have the message show as a caution (which would accept a user sign-off) rather than a critical message in our next release (coming within a few days) for those who have made all reasonable efforts in accordance with the Health Canada administrative policy to comply with the reporting requirements and choose not to complete the box.
I was mainly concerned with the statement by BDO in their article (above) that says if the individual is no longer an employee as of December 31st the box “should be left blank”.
Presumably BDO has received and passed on bad information.
