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:
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
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.
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:
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
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.
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.
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 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:
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:
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:
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.
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)
plusYour spouse or common-law partner's 2021 net income (line 23600)
plusYour 2021 world income (if applicable)
equalsYour 2021 family net income
Your 2021 family net income
minus2021 RDSP and UCCB payments to you or your spouse or common-law partner (line 11700 and line 12500)
plus2021 RDSP and UCCB repayments from you or your spouse or common-law partner (line 21300 and line 23200)
equalsYour 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:
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:
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.
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.
