Government provides list of criteria for eligibility
The Canada Revenue Agency (CRA) has officially started accepting applications for the Canada Dental Benefit.
The interim benefit is intended to help lower dental costs for eligible families earning less than $90,000 per year, says the CRA.
“Parents and guardians can apply if the child receiving dental care is under 12 years old and does not have access to a private dental insurance plan. Depending on your adjusted family net income, a tax-free payment of $260, $390, or $650 is available for each eligible child.”
Previously, Canadian HR Reporter spoke with three experts for their thoughts on how employers and employees might benefit from this new program.
Having announced plans in March to launch a new dental care program for low-income Canadians, Ottawa provided more details in September on how it will work — to a mixed response.
Bill C-31, the Cost of Living Relief Act, No. 2 (Targeted Support for Households), which provides the funding for the benefit, received royal assent in November.
Workers can submit their applications either through their CRA "My Account" or through their Service Canada account. The CRA is also setting up a dedicated dental benefit phone line to receive applications for those without access to the online systems.
To be eligible for the first benefit period, workers must meet all of the following criteria:
- Your child was born on or after Dec. 2, 2010 (under 12 years old as of Dec. 1, 2022).
- Your child receives dental care services in Canada between Oct. 1, 2022 and June 30, 2023.
- Your child does not have access to a private dental insurance plan.
- Your child's dental costs are not fully covered by another dental program provided by any level of government.
- You are the only parent or caregiver receiving the CCB for your child as of Dec. 1, 2022, or you have shared custody of your child and receive half of the CCB for your child as of Dec. 1, 2022.
- You filed your 2021 taxes.
- Your spouse or common-law partner filed their 2021 taxes, or you do not have a spouse or common-law partner as of Dec. 1, 2022.
- Your adjusted family net income is less than $90,000 in 2021.
An additional payment may be available starting on July 1, 2023 for some eligible children, according to CRA. More details are available on the CRA website.