Canada Dental Benefit

• Official dental receipt, invoice, statement of account, or provider letter
• Proof of payment for the child’s dental care
• Current home address and phone number, if requested for review
• Relevant new documents or correspondence, if requesting a second review

Who is eligible?

• Parents and guardians of eligible children
• Families with children under 12
• Applicants receiving the Canada Child Benefit

Who is not eligible

• Families with children who had access to private dental insurance
• Families whose child's dental costs were fully covered by another government program
• Applicants who did not receive the Canada Child Benefit for the child

Eligible expenses

• Paid dental care costs for eligible child services
• Services from a licensed dentist, denturist, or dental hygienist
• Orthodontic, preventive, restorative, diagnostic, oral surgery, endodontic, periodontal, and prosthodontic services

Ineligible Costs and Activities

• Dental care provided for free
• Costs fully covered by another government dental program
• Costs charged while the child had access to private dental insurance

Eligible geographic areas

• Canada

• The CRA may review applications and request additional information by mail.
• Applicants must respond within 30 days when validation documents are requested.
• If the application is denied, the applicant may request a second review within 90 days.
• If the second review is denied, a judicial review may be sought in Federal Court within 30 days.

• The benefit ended on June 30, 2024 and is closed to new applications.
• It was replaced by the Canada Dental Care Plan (CDCP).
• The payment was not taxable and did not need to be reported as income.
• If requested by the CRA, applicants had to provide additional documents to validate eligibility.