The Canadian Dental Care Plan (CDCP), launched in December 2023, offers dental care coverage to Canadian residents with adjusted family net incomes of less than $90,000 who do not have access to dental insurance. For eligible Canadian residents, the CDHA will help cover the cost of a variety of oral health care services. The CDHA is a public plan administered by the federal government.
As of June 27, applications for the DDSR will be open to children under 18 and people aged 18 to 64 with a valid Disability Tax Credit (DTC) certificate[1].
The application process is gradual. Find out if you are eligible and when to apply…
Canadian Dental Care Plan eligibility criteria
To be eligible for the CSDN, the taxpayer must meet the following criteria all the following criteria[2] :
- Not having access to dental insurance
- Adjusted family net income of less than $90,000
- Be a Canadian resident for tax purposes
- Have filed a tax return for the previous year
When should I apply?
Applications are accepted progressively, as follows:
| Group | Accepted requests |
| People aged 65 and over | Since December 2023 |
| Adults with a valid certificate for the disability tax credit | As of June 27, 2024 |
| Children under 18 | From June 27, 2024 |
| All other eligible Canadian residents | Starting in 2025 |
Note that people aged 65 and over can now apply for RCSD membership online, without the need for a letter of invitation.
How do I apply?
To make a request, the taxpayer must have the following information on hand:
- Social insurance number
- Date of birth
- Full name
- Home address and mailing address
- List of dental coverage provided under government social programs (if applicable)
- Have received the 2023 notice of assessment (as well as that of the de facto spouse, if applicable)
The Canada Revenue Agency (CRA) encourages CDHA applicants to apply directly online:
=> Apply to the Canadian Dental Care Plan – Canadian Dental Care Plan – Canada.ca
Registration confirmation
Once the application has been submitted, Health Canada will confirm eligibility and forward the information to Sun Life for plan enrolment. Within three months of application, the taxpayer will receive a welcome kit with :
- Coverage start date,
- Membership card,
- Information about RCSD.
It should be noted that, once registered, the taxpayer will have to meet the eligibility criteria each year by undergoing an annual reassessment. However, at this stage, details of the reassessment process have not yet been published.
Other coverage for families with young children
The Interim Canadian Dental Benefit[3], launched on December1, 2022, ends this June 30, 2024. It is designed to help reduce the cost of dental care for eligible families earning less than $90,000 per year. Parents and guardians may be eligible if they pay for the dental care of a child under age 12 who does not have access to a private dental insurance plan.
Benefit payments are administered by the Canada Revenue Agency (CRA).
Depending on adjusted family net income, a tax-free payment of $260, $390 or $650 is available for each eligible child. A maximum of 2 payments per child may be requested.
It is possible to apply until Sunday, June 30, 2024, through My ARC File[4] for :
- dental care received between July 1, 2023 and June 30, 2024
- an additional payment if the taxpayer meets the criteria
Other types of support for dental care are also available to veterans and First Nations and Inuit.
In conclusion
CSDN is a new program, and one that many Canadian residents are eagerly awaiting. However, it is important to understand its advantages and limitations[5]. For example, because DSR is not a fully subsidized program, there may be out-of-pocket costs associated with treatment.
The purpose of CDHA is to provide coverage for Canadians who do not have dental insurance. Its role is not to replace existing insurance plans. It is therefore essential that taxpayers do not cancel their dental plan with their employer. The tax return could show that the taxpayer and his family had access to dental insurance, and/or expense and wellness accounts. The taxpayer’s eligibility for the DDSR would then be denied…
An article from the tax team
To continue reading :
[1] Disability Tax Credit (DTC) – Canada.ca
[2] Canadian Dental Care Plan – Are you eligible? – Canada.ca
[3] Canadian Dental Benefit – Canada.ca
[4] My Account for Individuals – Canada.ca
[5] Canadian Dental Care Plan – What services are covered – Canada.ca
