Canada Dental Benefit

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The Canada Dental Benefit is a new program to help children under 12 afford dental care. It provides up to $650 tax-free to eligible families with a household income under $90,000. You can apply for the benefit here.

The program is divided into two periods: Period 1 from October 1, 2022 to June 30, 2023, and Period 2 from July 1, 2023 to June 30, 2024. You can apply for the benefit for each period as long as your child has received dental care during the applicable period. Period 1 applications are open now, and Period 2 applications will open in July 2023. To apply, your child must have already received dental care or have an appointment scheduled.

The amount you receive will depend on your adjusted family net income, based on your 2021 tax return for Period 1, and your 2022 tax return for Period 2. The benefit amount is:

  • Adjusted family net income under $70,000: $650 per eligible child

  • $70,000 to $79,999: $390

  • $80,000 to $89,999: $260

If your child’s costs were more than $650 in Period 1, you may be eligible for an additional payment. The additional payment will be for the same amount you received in Period 1. However, this additional payment is in lieu of a payment for Period 2 (i.e., you only get the additional payment or the payment for Period 2). You’ll be able to apply for the additional payment starting in July 2023.

These are the eligibility criteria:

  • Your child received dental care in the applicable period

  • Your child is 11 or younger as of December 1, 2022 for Period 1 or July 1, 2023 for Period 2

  • Your child is not covered under a private dental insurance plan or another government program

    • You’re ineligible if your private dental plan pays any amount, even if you have to pay an out-of-pocket amount

    • Declining an employed-offered dental plan disqualifies you

  • You and your spouse filed your tax returns

  • The parent who’s receiving the Canada Child Benefit needs to apply

Here’s some other tips:

  • You’ll receive a flat amount regardless of the actual cost. If your cost is less than the benefit payment, then you can keep the difference.

  • You can only apply for one payment in each period, regardless of how often your child receives dental care.

  • Make sure you keep your receipts for up to 6 years, as the CRA will be auditing payments.