Canada Dental Benefit

The Canada Dental Benefit (CDB) is a temporary program that offers tax-free payments to help cover dental expenses for children under 12 years old who do not have private dental insurance and whose family income is less than $90,000 a year. Eligible families can receive up to $650 per child per year for two years. The benefit is administered by the Canada Revenue Agency (CRA) based on the family’s adjusted income from the previous year’s taxes.

The benefit covers dental care received between October 1, 2022, and June 30, 2023, and from July 1, 2023, to June 30, 2024. Eligible families can receive payments for each period up to a maximum of two payments per eligible child, provided they incur out-of-pocket expenses for dental care in each period. The program is available for application if the child is under 12 years old on December 1, 2022.

The benefit will provide:

• $650 for each eligible child per year if the family’s adjusted income is under $70,000.
• $390 for each eligible child per year if the family’s adjusted income is between $70,000 and $79,999.
• $260 for each eligible child per year if the family’s adjusted income is between $80,000 and $89,999.

How do I apply for the CDB?

Applications are now open. The CRA My Account will be the quickest, easiest and most secure way to apply for the CDB. Go to Canada.ca/dental for more information. If you’re unable to apply online, call the CRA at 1-800-715-8836.

You can apply to get the benefit ahead of your child’s dental appointment.

When you apply, you will need to confirm that:

• Your child does not have access to private dental care coverage.
• You will have out-of-pocket dental care expenses and will use the CDB to pay for those expenses.
• You understand that you may have to provide receipts to prove the CDB was used to pay for out-of-pocket dental care expenses.

You will also have to provide the CRA with:

• The name and address of your child’s dentist or dental hygienist
• The date (month) of the appointment
• Information on your employer and your partner/spouse’s employer, if applicable.

Most applicants can expect to receive their payments within five business days if they are enrolled for direct deposit, and within 10-12 business days if they are receiving a cheque by mail.

Once you receive the benefit, you must use it to pay for dental services. If the services in that year cost less than the total benefit amount, the CRA expects you to spend it on the child’s oral health needs in lieu of returning any unused money.

Where can I get more information about the CDB?

Health Canada has a factsheet (PDF, English) that you can download and print. It explains the main points of the CDB in an easy-to-understand graphic. It is also available in other languages on theHealth Canada website.

You can also learn how to apply for the CDB by watching this video.