Canada Dental Benefit

The Canada Dental Benefit was an interim financial support measure that was  administered by the Canada Revenue Agency (CRA). It provided payments over a two-year period for children under 12 years old if they receive dental care for which the parent had out of pocket costs and did not have access to a private dental insurance plan.

Children already covered under another government dental program were also eligible if not all dental care expenses were paid by that program.

The CRA began receiving applications and processing payments for the benefit on December 1, 2022.

• Dental care services: The Canada Dental Benefit was used to cover any oral health services provided by an oral health professional, including dental hygienists who are licensed to practise in the applicant’s province or territory.
• Eligibility: Applicants must have filed the previous year’s tax return and be in receipt of the Canada Child Benefit for each eligible child in their care. Applicants were  asked to provide information about their dental professional and employer to help confirm eligibility. The CRA verified information in its existing tax and Canada Child Benefit systems to determine eligibility when parents or guardians applied.
• If children were covered under other government programs: Eligibility was not impacted by coverage under provincial, territorial or other federal programs. In order to claim the Canada Dental Benefit, applicants covered under provincial, territorial or other federal programs must have had out-of-pocket expenses. If all their expenses were covered by another program, they were not eligible.
• Important dates: Applications opened on December 1, 2022 through the CRA. The benefit covered dental care expenses retroactive to October 1, 2022, for qualifying children and families who were eligible as of the December 1, 2022.
• Benefit periods: There were two benefit periods. The first period was October 1, 2022, to June 30, 2023. The second period was July 1, 2023, to June 30, 2024.
• Receipts: Applicants needed to demonstrate their eligibility by keeping receipts for a period of six years.
• Other government benefits: The Canada Dental Benefit did not reduce other federal income-tested benefits such as the Canada Workers Benefit, the Canada Child Benefit, and the Goods and Services Tax Credit.