Canadian Dental Care Plan details unveiled

Health Canada announced the details that will apply to the Canadian Dental Care Plan (CDCP). This federal program will provide eligible Canadians with financial assistance so they can benefit from affordable, comprehensive dental care.

As of December 2023, seniors aged 87 years and above will be able to apply to the CDCP. Eligibility will then be expanded in phases and by age group, until all eligible people are covered as of 2025.

The following criteria must be met to qualify for the CDCP:

• No access to dental insurance*
• Adjusted family net income of less than $90,000
• Canadian residency for tax purposes
• Tax return filed in the previous year

* This is defined as not having access to dental insurance through a current or previous employer’s (e.g., at retirement) group benefits plan or coverage through a family member’s group benefits plan, including health and wellness accounts. In addition, dental insurance must not have been purchased individually, by a family member or through a group plan.

Canadian residents with access to dental care through a social program offered by their province or territory and/or by the federal government will be eligible for the CDCP if they meet all the eligibility criteria.

The CDCP will cover a wide range of services including, but not limited to, preventive care, diagnostics, restoration and oral surgery. The plan will reimburse a portion of eligible expenses based on the co-payment established according to the adjusted family net income.

Employers will be required to report on T4 and T4A slips whether an employee had access to any kind of dental coverage throughout the year.

Apart from this obligation, the CDCP will have minimal impact on plan sponsors due to the eligibility criteria set out by Health Canada.

We will keep you informed of any developments over the coming months, especially regarding the potential opt-out of certain provinces from the CDCP.

Would you like more information? Contact your Normandin Beaudry expert or email us.