the code depends on what the company offers to employees, not what the employees choose as the coverage 

That's what I was thinking. Thank you.

I agree that is what I have been told it is what the employer offers.  Not the employee status.  Also I was told it is whatever they had as of December 31, 2023 not before that date.  If I am wrong someone please correct me. 

yes it is status as of December 31, 2023. If employee left in November, he/she doesn't have access to coverage anymore so choose option 1.

Hi Annie, oh so if they are terminated employees for sometime in the year of 2023 we have to give them a code as well?

Yes, everyone needs a code.  And, unless your business allows terminated employees to stay on the dental plan for some reason, then anyone who is taken off the plan December 30 or before would get a code 1.  December 31 is the magic day.

I believe CRA is 'being nice' this year and just assuming code 1 if nothing is put in box 45, but this a one-year-only thing.  Starting with 2024 T4's, CRA is planning to start rejecting T4's if there isn't a code in box 45.

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/completing-filing-information-returns/t4-information-employers/t4-slip.html?utm_campaign=not-applicable&utm_medium=vanity-url&utm_source=canada-ca_t4-information-employers

Use of code 1 – T4 slips filed for calendar year 2023 only 

To reduce the burden on employers, for calendar year 2023 only, it is not mandatory to fill out box 45 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.

T4 slips filed before January 2024

To reduce the burden on employers, if you filed your T4 slips for calendar year 2023 before January 2024, you do not have to file amended T4 slips to report this code.

sounds good, I plan on filling in the boxes, just wasn't sure about terminated. Thanks everyone for your help.