Starting on December 1, eligible Canadians were allowed to apply for the Canada Dental Benefit.
Dental expenditures can be claimed back to October 1, 2022.
The Canada Dental Benefit will give eligible families up-front, direct payments of up to $650 a year per eligible child under 12 for two years (up to $1,300) to support the costs of dental care services.
This will be processed by CRA according to claim periods:
Period 1 is for dental care received between October 1 to June 30, 2023
Period 2 is for dental care received between July 1, 2023 and June 30, 2024
It is possible to qualify for an additional payment starting July 1, 2023 if costs are over $650 in one of the benefit periods. It is possible to receive the additional payment if you are not apply for both benefit periods. In this case the same benefit is the same as the period applied for.
Applications will be submitted through the CRA’s website, where the applicant’s identity will be verified, along with confirmation that their 2021 tax return has been filed.
In order to access the benefit, applicants must meet all of the following criteria:
Have a child or children under 12 as of December 1, 2022 and are currently receiving the Canada Child Benefit (CCB) for that child;
Gave an adjusted family net income of less than $90,000;
Their child does not have access to private dental insurance;
Filed their 2021 tax return; and
Have had or will have out of pocket expenses for their child’s dental care services incurred between October 1, 2022 and June 30, 2023, for which the costs are not fully covered or reimbursed by another dental program provided by any level of government.
For more on how to apply visit here. How to apply - Canada Dental Benefit - Canada.ca
How Much is the Canada Dental Benefit Payment?
More information: Depending on the family’s net income, a tax-free payment of $260, $390, or $650 is available for each eligible child. This interim dental benefit is only available for 2 periods. You can get a maximum of 2 payments for each eligible child.
Potential Audit Traps
Note that the child is considered to have dental coverage, and therefore will not qualify for the Canada Dental Benefit in the following cases; pay particular attention to point #3:
Some or all of the child's dental costs are covered by a private dental insurance plan of any kind
Either parents’ or caregiver’s employer provides a dental insurance plan for the child
The parents or someone else declined an employer provided dental insurance plan that would have covered the dental care for the child
Also it’s important to book an appointment for dental care within the Period 1 or 2 before applying and be parents/caregivers must be prepared to provide details about the dental provider, appointment dates and costs. The Canada Dental Benefit will need to be repaid if the dental care is not received within the period.
What services can be booked? Payments to the following professionals for services will qualify:
a dental hygienist