I try and include this reminder in my newsletter and/or blog post each year…so this is a repeat…

As employers prepare T4’s, they can make like a bit easier for staff.  By reporting the employees contributions to the health and dental premium in Box 85, you are helping staff make sure they get the medical Expense Tax Credit (METC) where available.  This avoids employees being audited for proof of contributions (and you having to write out letters for them). 

You can find more about the history of box 85 and it’s intent here… https://www.canadianmoneysaver.ca/blog/box-85-is-my-box

The CRA info is below, or ask your accountant.  https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/private-health-services-plan-premiums.html

Each year my friends at Littler provide an updated list of required postings for Ontario Employers.  These are the documents that MUST be posted to be complaint with the various pieces of legislation.  This is an UPDATE to the original 2022 version out last month.

This update includes links to Ontario government requirements regarding COVID-19, the new mandatory policy on disconnecting from work, the mandatory health screening tool, the Guidance Document regarding proof of vaccination for patrons of specified businesses and organizations etc.

Employers subject to provincial legislation (i.e., not federal employers) that have employees in Ontario often ask about legislative requirements under various employment statutes, including mandatory policies, training and postings under the Employment Standards Act, 2000, the Workplace Safety and Insurance Act, 1997, the Occupational Health and Safety Act, the Accessibility for Ontarians with Disabilities Act, 2005, the Pay Equity Act, the Smoke-Free Ontario Act, 2017, and the Working for Workers Act, 2021.  To make this information conveniently available, the Littler Toronto office assembled these requirements in a single publication. 

VIEW PAGE AND DOWNLOAD DOCUMENT HERE