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Below is important information regarding your 2023 tax slips (T4/T4A) and what to expect for the 2024 calendar year.

Distribution of your 2023 tax slips 

2023 T4 / T4A Tax Slips

Your 2023 tax slips will be available on or before February 29, 2024. Dalhousie Payroll will share further information when they are available for you to download.

Note: In certain circumstances, you may receive multiple year-end tax slips. You must include all tax slips when filing your personal income tax return. Please ensure you have received tax slips from all your employers and any RRSP contributions you made in the year before filing your personal income tax return. RRSP tax slips are issued by your financial institution.

2024 tax year

You are responsible for providing us with a new TD1/TDNS form no later than seven days after a change in your eligible tax credit amounts.

If you claimed the basic tax credit amount in 2023 and there are no changes to your tax credit amounts, no action is required on your part.

Change of address

If you have moved, please update your new address as soon as possible through DalOnline. 

Important payroll updates

New tax year deduction update

If you reached the maximum annual contributions to the Canada Pension Plan (CPP) or the Employment Insurance (EI)  before December 31, 2023, please keep in mind that these deductions will commence again on your first pay in 2024. The restarting of these deductions will result in a reduction of your net (take-home) pay.

T2200s Declaration of Conditions of Employment

The “Temporary Flat Rate Method” of claiming home office expenses on the T2200s form ended December 31, 2022. The CRA introduced this method to allow employees to claim up to $2 per workday to a maximum of $400 for the taxation year 2020 and to a maximum of $500 for taxation years 2021 and 2022, without the need to track detailed home expenses. It was a simple flat-rate process that was included as part of completing the T1 general return.

The temporary flat rate method does not apply to the 2023 tax year.

Most employees at Dalhousie have the option to work from home, and it is not a requirement of employment. As a result, Dalhousie University is not issuing T2200 forms. If you require a T2200 Detailed form, please ask your department to complete it. Included here is a link to the T2200 Declaration of Conditions of Employment (canada.ca)

Updates to tax forms

New Canada Dental Care Plan T4/T4A Boxes

To support the administration of the new Canadian Dental Care Plan, the following new boxes have been added to the tax slips beginning with the 2023 tax year.

• Box 45 on the T4: Statement of Remuneration Paid
• Box 15 on the T4A: Statement of Pension, Retirement, Annuity and Other Income

A corresponding reporting code (not deduction) will represent the dental coverage you had access to under our benefits plan as of December 31 of the tax year. “Access” refers to the plan coverage available to you, not your individual family status or the coverage you may have elected. For example, your T4 may be coded with a “3” even if you have no spouse or dependents.  Please note that Health Care Spending Account dollars are also considered “Access” to dental care.

Second Canada/Quebec Pension Plan (C/QPP) Enhancement Contribution

Beginning 2024, a new enhanced C/QPP contribution will be deducted from your pay on earnings above $68,500 up to $73,200 per annum. For this purpose, the Canada Revenue Agency has created two new additional boxes on the current T4 as follows:

• Box 16A – for reporting of employees’ second CPP contribution
• Box 17A – for reporting of employee’s second QPP contribution

Note: Although you will see the above boxes on your T4, no amounts will be reported on your 2023 T4 slips because the second C/QPP contributions (deductions) will only begin in 2024. A new enhanced QPP box will only appear starting with the 2024 Relevé 1.

For address and contact information for all Dalhousie Finance areas, visit the Contact Page.