07/11/2026
Most business owners running a group benefits plan are making a T4 mistake that could cost their employees real money. Here's what to fix
Two boxes on the T4 slip get overlooked more than almost anything else and both are directly tied to your group benefits plan.
Box 45 — Employer-Offered Dental Benefits
This box tells the government whether your employees had access to dental coverage through work in that calendar year. It's not about what they used. It's not about what you paid. It's simply: did they have it available to them?
Since the federal Canadian Dental Care Plan launched, this box is now being actively cross-referenced. If it's left blank or incorrect, your employees could be improperly flagged as eligible (or ineligible) for government dental subsidies. This creates headaches for them at tax time and potential clawbacks down the road.
Box 85 — Employee-Paid Premiums
If your employees pay any portion of their health or dental premiums through payroll deduction, that amount belongs in Box 85. It's a deductible medical expense for them. When it's missing, they lose a tax credit they're entitled to.
It sounds simple. But it gets missed constantly.
3 things you can do right now:
1. Confirm with your payroll provider that Box 45 is being populated every year, not just when there's a claim or change.
2. Track employee premium deductions separately from other payroll deductions so the number for Box 85 is always clean and ready at year-end.
3. Do a quick annual review with your benefits advisor before T4s go out — a 15-minute check in January can prevent a mess in April.
If you run a group benefits plan in Fort St. John, Fort Nelson, or anywhere in Northern BC and aren't sure whether your T4s are being done right, reach out. This is exactly the kind of thing we catch and fix for our Group Benefits Clients every year.
Jesse Braun, CFP | First Choice Insurance & Investment Services
Serving Northern BC & Alberta | Chamber Plan Group Benefits Advisor
