The Canada Revenue Agency (CRA) has issued a reminder to families that the deadline to apply for the second and final benefit period of the interim Canada Dental Benefit (CDB) is June 30, 2024.
Eligible families can receive up to $650 per child for dental care, provided the child received dental services between July 1, 2023, and June 30, 2024.
The CDB offers direct payments to eligible families, with a maximum of $650 per year per child under 12, for a total of up to $1,300 over two years. To qualify for the second benefit period, families must meet several criteria:
- The child must be under 12 years old as of July 1, 2023.
- The family’s adjusted net income must be less than $90,000.
- The child must not have access to private dental insurance.
- The family must have out-of-pocket dental expenses that are not fully covered by any other government program.
- The family must be receiving the Canada Child Benefit (CCB) for the child.
- The family must have filed their 2022 tax return.
Applications can be submitted online or by phone. Online applications can be completed through the CRA’s My Account portal until midnight on June 30, 2024. For those opting to apply by phone, the CRA’s helpline (1-800-715-8836) is available until June 29, 2024. Applicants are advised to have their social insurance number, address, date of birth, and a copy of their most recent tax return for identity verification.
To prove eligibility, parents or guardians must provide:
- The name, address, and telephone number of their child’s dental care professional.
- The name, address, and telephone number of their employer and their spouse’s or common-law partner’s employer.
- The date (or expected date) of the child’s dental appointment.
Applicants must also attest that the child does not have access to private or employer-sponsored dental care coverage and that they incurred out-of-pocket costs for dental services received between July 1, 2023, and June 30, 2024. Receipts must be kept for six years for potential verification by the CRA.
As the CDB concludes on June 30, 2024, eligible children will transition to the new Canadian Dental Care Plan (CDCP), which opens applications for children under 18 in June 2024. For more information on the Canada Dental Benefit and the new CDCP, families can visit canada.ca/canada-dental-benefit.