This new dental benefit is administered by the Canada Revenue Agency (CRA) and pays back out-of-pocket dental care expenses for eligible children under 12.
The interim Canada Dental Benefit, now in effect, has two benefit periods:
- Period One: covers out-of-pocket dental care expenses for eligible children from Oct. 1, 2022 through Jun. 30, 2023.
- Period Two: covers out-of-pocket dental care expenses for eligible children from Jul. 1, 2023 through Jun. 30, 2024.
Eligibility: Your child must meet ALL four conditions in order to receive the CDB:
- Dental Care: Received services in Canada from a dentist, dental hygienist, or denturist during either Period One or Period Two.
- Age: Under 12
- as of Dec 1, 2022 for Period One.
- as of July 1, 2023 for Period Two.
- No Private Coverage: Dental costs are not covered by a private dental plan (you must not have opted out).
- Dental Costs Not Fully Covered: Other government dental care programs do not cover all of your eligible child’s dental care expenses.
To Apply for the Period One interim CDB:
- You must receive the Canada Child Benefit (CCB).
- You must have filed a 2021 tax return (if new in Canada, you must have applied for the CCB with a statement of your 2021 income).
- Your adjusted net FAMILY income for 2021 must be less than $90,000.
How Much Will Be Covered? The amount available to you to help cover your child’s dental care costs depends on your income:
|Adjusted Net Family Income:||You Have Full Custody of Your Eligible Child:||You Share Custody of Your Eligible Child:|
|less than $70,000||$650||$325|
|$70,000 to $79,999||$390||$195|
|$80,000 to $89,999||$260||$130|
|$90,000 or more||not eligible||not eligible|
What if I spent more than the available amount for my eligible child during Period One?
You may apply for additional funds on Jul. 1, 2023. If approved, you will receive the same amount as you already received for Period One, however, you may not apply for the Period Two CDB. There are additional criteria: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/dental-benefit/who-apply/additional-payment.html.
How do I Apply?
You may apply for all eligible children at once. You will need to keep all dental care service receipts for six years. Apply by contacting the CRA either,
- Online (through your CRA My Account from MSCA) OR
- By phone (1-800-715-8836) – you must prove your identity so have this information and these documents handy:
- Social Insurance Number
- Full Name and Date of Birth
- Complete Address
- Assessed Tax Return, Notice of Assessment (or Reassessment), Other tax document OR be logged into your CRA My Account
Period One is now open for application – the deadline is Jun. 30, 2023.
Period Two: The earliest you can apply is Jul 1, 2023.
- Each eligible child’s dental care provider’s name, address and telephone number
- Date or expected date of your child’s dental appointment
- Your employer’s name, address, and telephone number (if applicable)
- Your spouse or common-law partner’s employer’s name, address, and telephone number (if applicable)
Further information available at: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/dental-benefit