Status: Closed
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Eligibility criteria (benefit closed)
The interim Canada Dental Benefit had 2 benefit periods:
- Period 1: October 1, 2022 to June 30, 2023
- Period 2: July 1, 2023 to June 30, 2024
There were 2 types of payments for this benefit. The original payment was for dental care received in the specific period you applied for. The additional payment was available if your child had dental costs that were more than $650 in one of the benefit periods. The eligibility criteria was specific to the period when your child received dental care and the type of payment you received.
You must select one of the above to check your eligibility
The interim Canada Dental Benefit is no longer available. Review the criteria for the payment you received to ensure you were eligible for this benefit.
Period 1: Original payment - Eligibility checklist
Period 1: October 1, 2022 to June 30, 2023 Status: Closed on June 30, 2023
You must have met all of the following for each child you applied for:
-
You applied on or before June 30, 2023
- Your child was born on or after December 2, 2010 (under 12 years old as of December 1, 2022)
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Your child received dental care services in Canada between October 1, 2022 and June 30, 2023
What were considered dental care services
Oral health services provided by a licensed dentist, denturist, or dental hygienist which may have included:
- Orthodontic services
- Preventative services
- Restorative services
- Diagnostic services
- Oral surgery
- Endodontic services
- Periodontal services
- Prosthodontic services
An official receipt must have been provided for these services. Services could be completed in any setting where the oral health professional was licensed to practice. This may have included a dental practice, an independent dental hygienists practice, an oral health educational institution, or mobile or community clinic offering these services.
Oral health services provided for free are not eligible for this benefit.
-
Your child did not have access to a private dental insurance plan
What counted as access to private dental insurance
Your child was considered to have access to private dental insurance if:
- Some or all of your child's dental costs were covered by a private dental insurance plan of any kind
- Your employer provided a dental insurance plan for your child (including health care spending accounts)
- Your child's other parent or caregiver's employer provided a dental insurance plan for your child (including health care spending accounts)
- You or someone else declined an employer provided dental insurance plan that would have covered the dental care for your child
-
Your child's dental costs were not fully covered by another dental program provided by any level of government
-
You were the only parent or caregiver who received the CCB for your child as of December 1, 2022
You had shared custody of your child and received half of the CCB for your child as of December 1, 2022
Shared custody benefit amounts were split
If your child only lived with you part-time, you may have been considered to have shared custody for the Canada Child Benefit (CCB). This benefit used the same custody arrangement as the CCB as of December 1, 2022.
Your benefit payment was adjusted to 50% of your Canada Dental Benefit amount which was based on your own adjusted family net income. This means you may have received a different amount than your child's other parent.
-
You filed your 2021 taxes
If you were new to Canada
If you were not a resident of Canada in 2021, you may not have been able to file a Canadian tax return for that year.
You met the 2021 tax filing criteria if you submitted a statement of income for 2021 when you applied for the CCB.
If you had a spouse or common-law partner in the same situation, they also needed to submit a statement of income to have met the tax filing criteria.
-
Your spouse or common-law partner filed their 2021 taxes
You did not have a spouse or common-law partner as of December 1, 2022
-
Your adjusted family net income was less than $90,000 in 2021
How your adjusted family net income was calculated
The CRA calculated your adjusted family net income for this benefit based on your 2021 income information.
For the first period of the dental benefit, your marital status as of December 1, 2022 was used to make this calculation.
You needed all of the above to be eligible
To have been eligible for the period 1 original payment of the Canada Dental Benefit, you must have met all of the above criteria for each child you applied for.
Based on your selections above:
You may have been eligible for the period 1 original payment
Depending on your adjusted family net income, you may have received a payment of $260, $390, or $650 for each eligible child. You can check the amount you received in the "Benefits" tab in CRA My Account.
The last day to apply for the period 1 original payment was June 30, 2023.
Ensure you met the eligibility criteria for each payment type you received for each child.
Based on your selections above:
You may not have met the criteria
To have been eligible for the period 1 original payment of the Canada Dental Benefit, you must have met all of the above criteria for each child you applied for.
If you're not sure if you were eligible for a payment you received, find out if you need to return a payment.
Period 2: Original payment - Eligibility checklist
Period 2: July 1, 2023 to June 30, 2024 Status: Closed on June 30, 2024
You must have met all of the following for each child you applied for:
-
You applied on or before June 30, 2024
- Your child was born on or after July 2, 2011 (under 12 years old as of July 1, 2023)
-
Your child received dental care services in Canada between July 1, 2023 and June 30, 2024
What were considered dental care services
Oral health services provided by a licensed dentist, denturist, or dental hygienist which may have included:
- Orthodontic services
- Preventative services
- Restorative services
- Diagnostic services
- Oral surgery
- Endodontic services
- Periodontal services
- Prosthodontic services
An official receipt must have been provided for these services. Services could have been completed in any setting where the oral health professional was licensed to practice. This may have included a dental practice, an independent dental hygienists practice, an oral health educational institution, or mobile or community clinic offering these services.
Oral health services provided for free are not eligible for this benefit.
-
Your child did not have access to a private dental insurance plan
What counted as access to private dental insurance
Your child was considered to have access to private dental insurance if:
- Some or all of your child's dental costs were covered by a private dental insurance plan of any kind
- Your employer provided a dental insurance plan for your child (including health care spending accounts)
- Your child's other parent or caregiver's employer provided a dental insurance plan for your child (including health care spending accounts)
- You or someone else declined an employer provided dental insurance plan that would have covered the dental care for your child
-
Your child's dental costs were not fully covered by another dental program provided by any level of government
-
You were the only parent or caregiver who received the CCB for your child as of July 1, 2023
You had shared custody of your child and received half of the CCB for your child as of July 1, 2023
Shared custody benefit amounts were split
If your child only lived with you part-time, you may have been considered to have shared custody for the Canada Child Benefit (CCB). This benefit used the same custody arrangement as the CCB as of July 1, 2023.
Your benefit payment was adjusted to 50% of your Canada Dental Benefit amount which is based on your own adjusted family net income. This means you may have received a different amount than your child's other parent.
-
You filed your 2022 taxes
If you were new to Canada
If you were not a resident of Canada in 2022, you may not have been able to file a Canadian tax return for that year.
You met the 2022 tax filing criteria if you submitted a statement of income for 2022 when you applied for the CCB.
If you had a spouse or common-law partner in the same situation, they also needed to submit a statement of income to have met the tax filing criteria.
-
Your spouse or common-law partner filed their 2022 taxes
You did not have a spouse or common-law partner as of July 1, 2023
-
Your adjusted family net income was less than $90,000 in 2022
How your adjusted family net income was calculated
The CRA calculated your adjusted family net income for this benefit based on your 2022 income information.
For the second period of the dental benefit, your marital status as of July 1, 2023 was used to make this calculation.
-
No one applied for the additional payment for your child's dental costs for the first benefit period
If you had shared custody
If you were splitting the benefit amounts, both you and your child's other parent must have applied for the same payments.
You needed all of the above to be eligible
To have been eligible for the period 2 original payment of the Canada Dental Benefit, you must have met all of the above criteria for each child you applied for.
Based on your selections above:
You may have been eligible for the period 2 original payment
Depending on your adjusted family net income, you may have received a payment of $260, $390, or $650 for each eligible child. You can check the amount you received in the “Benefits” tab in CRA My Account.
The last day to apply for the period 2 original payment was June 30, 2024.
Ensure you met the eligibility criteria for each payment type you received for each child.
Based on your selections above:
You may not have met the criteria
To have been eligible for the period 2 original payment of the Canada Dental Benefit, you must have met all of the above criteria for each child you applied for.
If you're not sure if you were eligible for a payment you received, find out if you need to return a payment.
Period 1: Additional payment - Eligibility checklist
Period 1: October 1, 2022 to June 30, 2023 Status: Closed on June 30, 2024
You must have met all of the following for each child you applied for:
-
You applied for the additional payment on or before June 30, 2024
-
You were eligible and received a payment for the first benefit period (October 1, 2022 to June 30, 2023)
Check eligibility for: Period 1 - Original payment
-
No one applied for this benefit for your child in the second benefit period (July 1, 2023 to June 30, 2024)
If you had shared custody
If you were splitting the benefit amounts, both you and your child's other parent must have applied for the same payments.
-
You paid more than $650 for your child's dental care for services received between October 1, 2022 and June 30, 2023
Which dental costs could have been included
You could have included any costs you paid for your child's eligible dental services. You must have an official receipt from the licensed dentist, denturist, or dental hygienist for these services, which may have included:
- Orthodontic services
- Preventative services
- Restorative services
- Oral surgery
- Diagnostic services
- Endodontic services
- Periodontal services
- Prosthodontic services
You could not have included any dental costs that were:
- Fully covered by another dental program provided by any level of government (other than the Canada Dental Benefit)
- Charged while your child had access to a private dental insurance plan
Keep your dental care receipts for 6 years in case the CRA needs to review them.
You needed all of the above to be eligible
You must have met all of the above criteria to have been eligible for the period 1 additional payment.
Based on your selections above:
You met the criteria for the period 1 additional payment
You may have been eligible for the period 1 additional payment. Both payments would have been the same as your benefit amount for each eligible child.
The last day to apply for the period 1 additional payment was on June 30, 2024.
Ensure you met the eligibility criteria for each payment type you received for each child.
Based on your selections above:
You may not have met the criteria
You must have met all of the above criteria to be eligible for the period 1 additional payment.
If you're not sure if you were eligible for a payment you received, find out if you need to return a payment.
Period 2: Additional payment - Eligibility checklist
Period 2: July 1, 2023 to June 30, 2024 Status: Closed on June 30, 2024
You must have met all of the following for each child you applied for:
-
You applied for the additional payment on or before June 30, 2024
-
You were eligible and received a payment for the second benefit period (July 1, 2023 to June 30, 2024)
Check eligibility for: Period 2 - Original payment
-
No one applied for this benefit for your child in the first benefit period (October 1, 2022 to June 30, 2023)
If you had shared custody
If you were splitting the benefit amounts, both you and your child's other parent must have applied for the same payments.
-
You paid more than $650 for your child's dental care for services they received between July 1, 2023 and June 30, 2024
Which dental costs could have been included
You could have included any costs you paid for your child's eligible dental services. You must have an official receipt from the licensed dentist, denturist, or dental hygienist for these services, which may have included:
- Orthodontic services
- Preventative services
- Restorative services
- Oral surgery
- Diagnostic services
- Endodontic services
- Periodontal services
- Prosthodontic services
You could have included any dental costs that were:
- Fully covered by another dental program provided by any level of government (other than the Canada Dental Benefit)
- Charged while your child had access to a private dental insurance plan
Keep your dental care receipts for 6 years in case the CRA needs to review them.
If you were not sure how much you paid
If you found out after applying that your child's dental costs were less than $650, you will need to repay the additional payment.
-
If you applied after your child received dental care, your child must not have had access to a private dental insurance plan when they went to their appointment
If you applied before your child received dental care, your child must not have had access to a private dental insurance plan when you applied
-
You filed your 2021 taxes
If you were new to Canada
If you were not a resident of Canada in 2021, you may not have been able to file a Canadian tax return for that year.
You met the 2021 tax filing criteria if you submitted a statement of income for 2021 when you applied for the CCB.
If you had a spouse or common-law partner in the same situation, they also needed to submit a statement of income to have met the tax filing criteria.
-
Your spouse or common-law partner filed their 2021 taxes
You did not have a spouse or common-law partner as of December 1, 2022
-
Your adjusted family net income was less than $90,000 in 2021
How your adjusted family net income was calculated
The CRA calculated your adjusted family net income (AFNI) based on your 2021 tax return.
If you had a spouse or common-law partner, their 2021 tax information would have been included in the calculation.
You did not need to calculate this number. If your AFNI was less than $90,000 in 2021, you would have seen see the option to apply in your CRA My Account.
If you want to estimate your AFNI
For this benefit only, include your spouse or common-law partner's amounts if you were married or living common-law on December 1, 2022.
Steps to calculate your 2021 AFNI
- Your 2021 net income (line 23600)
- plus Your spouse or common-law partner's 2021 net income (line 23600)
- plus Your 2021 world income (if applicable)
-
equals Your 2021 family net income
- Your 2021 family net income
- minus 2021 RDSP and UCCB payments to you or your spouse or common-law partner (line 11700 and line 12500)
- plus 2021 RDSP and UCCB repayments from you or your spouse or common-law partner (line 21300 and line 23200)
-
equals Your 2021 adjusted family net income (AFNI)
You needed all of the above to be eligible
You must have met all of the above criteria to have been eligible for the period 2 additional payment.
Based on your selections above:
You met the criteria for the period 2 additional payment
You may have been eligible for the period 2 additional payment. Both payments would have been the same as your benefit amount for each eligible child.
The last day to apply for the period 2 additional payment was on June 30, 2024.
Ensure you met the eligibility criteria for each payment type you received for each child.
Based on your selections above:
You may not have met the criteria
You must have met all of the above criteria to be eligible for the period 2 additional payment.
If you're not sure if you were eligible for a payment you received, find out if you need to return a payment.
Verifying your eligibility
The CRA regularly checks to confirm if people were eligible for the payments they received.
If your application is selected for review, we may ask for more information to validate your application. If you are found to be ineligible or cannot provide the required information, you will have to return a payments you received.
If you are found to have misrepresented or concealed essential information to make a claim, you were ineligible for the benefit.
Penalties may also be applied if you had knowingly provided false or misleading information.
To report suspected misuse, go to: CRA's Leads program.
Impact on your taxes
The Canada Dental Benefit payment is not taxable. You do not need to report it as income on your tax return.
If you claim dental costs as medical expenses for your child on line 33099, you can only claim expenses that have not or will not be reimbursed. This means you will need to deduct your Canada Dental Benefit payment from any dental costs you claim as medical expenses for your child.
For details: Eligible medical expenses you can claim on your tax return
