Dental Benefit Act (S.C. 2022, c. 14, s. 2)

Short Title

Marginal note:Short title

1 This Act may be cited as the Dental Benefit Act.

Interpretation

Marginal note:Definitions

• 2 (1) The following definitions apply in this Act.

  Agency

  Agency has the same meaning as in section 2 of the Canada Revenue Agency Act. (Agence)

  base taxation year

  base taxation year has the same meaning as in section 122.6 of the Income Tax Act. (année de base)

  benefit period

  benefit period means, as the case may be,

  • (a) the period beginning on October 1, 2022 and ending on June 30, 2023; or

  • (b) the period beginning on July 1, 2023 and ending on June 30, 2024. (période de prestation)

  Canada child benefit

  Canada child benefit means a deemed overpayment under Subdivision A.1 of Division E of Part I of the Income Tax Act. (allocation canadienne pour enfants)

  cohabiting spouse or common-law partner

  cohabiting spouse or common-law partner has the same meaning as in section 122.6 of the Income Tax Act. (époux ou conjoint de fait visé)

  Commissioner

  Commissioner has the same meaning as in section 2 of the Canada Revenue Agency Act. (commissaire)

  dental care services

  dental care services means the services that a dentist, denturist or dental hygienist is lawfully entitled to provide, including oral surgery and diagnostic, preventative, restorative, endodontic, periodontal, prosthodontic and orthodontic services. (services de soins dentaires)

  dental services plan

  dental services plan means a contract of insurance in respect of dental care services or a dental care insurance plan obtained on the basis of employment or purchased privately. (régime d’assurance dentaire)

  eligible parent

  eligible parent has the meaning assigned by the definition eligible individual in section 122.6 of the Income Tax Act. (parent admissible)

  His Majesty

  His Majesty means His Majesty in right of Canada. (Sa Majesté)

  Minister

  Minister means the Minister of Health. (ministre)

  qualified dependant

  qualified dependant has the same meaning as in section 122.6 of the Income Tax Act. (personne à charge admissible)

  shared-custody parent

  shared-custody parent has the same meaning as in section 122.6 of the Income Tax Act. (parent ayant la garde partagée)

• Marginal note:Definition of adjusted income

  (2) For the purposes of this Act, adjusted income has the same meaning as in section 122.6 of the Income Tax Act, except that the reference to “at the end of the year” is to be read as a reference to “on December 1, 2022 in the case of an application made under section 5 or paragraph 7(a) and on July 1, 2023 in the case of an application made under section 6 or paragraph 7(b)”.

Dental Benefit

Marginal note:Payment of benefit

3 The Minister must pay a dental benefit to a person who is eligible for the benefit and who makes an application.

Marginal note:Eligibility

• 4 (1) Subject to subsection (4), a person is eligible for a dental benefit if they meet the following conditions:

  • (a) they are entitled to apply for the dental benefit under section 5, 6 or 7;

  • (b) they make an application in accordance with section 8 and provide the Minister with any information that the Minister may require in respect of the application;

  • (c) their adjusted income is less than $90,000 for the base taxation year in relation to

    • (i) in the case of an application made under section 5 or paragraph 7(a), December 1, 2022, and

    • (ii) in the case of an application made under section 6 or paragraph 7(b), July 1, 2023;

  • (d) they make the application in respect of a person who has received or will receive dental care services the costs of which have not been and will not be fully paid or reimbursed under a program or plan established by the government of Canada or of a province; and

  • (e) they make the application in respect of a person who is not insured under a dental services plan and who does not have access to a dental care insurance plan obtained on the basis of the employment of the applicant, their cohabiting spouse or common law partner or any other person

    • (i) in the case of a person who has received dental care services on or before the date of the application, on the date the person received the services, and

    • (ii) in the case of a person who will receive dental care services after the date of the application, on the date of the application.

• Marginal note:Part-year residents

  (2) For the purposes of determining the applicant’s adjusted income in paragraph (1)(c), if a person was a non-resident in Canada for the purposes of the Income Tax Act at any time in a taxation year, the person’s income for the year is deemed to be the amount that would have been the person’s income for the year had the person been resident in Canada throughout the year.

• Marginal note:Bankruptcy

  (3) For the purposes of determining the applicant’s adjusted income in paragraph (1)(c), if in a taxation year a person becomes bankrupt, their income for the taxation year is to include their income for the taxation year that begins on January 1 of the calendar year that includes the date of bankruptcy.

• Marginal note:Ineligibility

  (4) The Minister may decide that an applicant is ineligible for a dental benefit if

  • (a) the Minister determines that their eligibility for a dental benefit for which they previously applied under section 5 was based on a misrepresentation or the concealment of a material fact on the part of the applicant; or

  • (b) the Minister has decided that an applicant has committed a violation in relation to an application for a dental benefit previously made under section 5 and no decision to rescind that decision has been made.

Marginal note:Application — first period

5 An eligible parent may, during the period beginning on December 1, 2022 and ending on June 30, 2023, apply to the Minister for a dental benefit in respect of each of their qualified dependants

• (a) who has received or will receive dental care services in Canada during the period beginning on October 1, 2022 and ending on June 30, 2023;

• (b) who is under 12 years of age on December 1, 2022; and

• (c) in respect of whom the parent is in receipt of a Canada child benefit on that date.

Marginal note:Application — second period

6 An eligible parent may, during the period beginning on July 1, 2023 and ending on June 30, 2024, apply to the Minister for a dental benefit in respect of each of their qualified dependants

• (a) who has received or will receive dental care services in Canada during that period;

• (b) who is under 12 years of age on July 1, 2023;

• (c) in respect of whom the parent is in receipt of a Canada child benefit on that date; and

• (d) in respect of whom no person who is entitled to apply for an additional dental benefit under paragraph 7(a) and who is eligible for that benefit has made an application under that paragraph.

Marginal note:Application — additional dental benefit

7 A person may, during the period beginning on July 1, 2023 and ending on June 30, 2024, apply to the Minister for an additional dental benefit if

• (a) they make the application in respect of a person

  • (i) in respect of whom they made an application for a dental benefit under section 5 and were eligible for that benefit,

  • (ii) in respect of whom no eligible parent who is entitled to apply for a dental benefit under section 6 and who is eligible for that benefit has made an application under that section, and

  • (iii) who received dental care services during the period beginning on October 1, 2022 and ending on June 30, 2023, the cost of which exceeded $650; or

• (b) they are an eligible parent, their adjusted income was less than $90,000 for the base taxation year in relation to December 1, 2022 and they make the application in respect of their qualified dependant

  • (i) in respect of whom a dental benefit was not received for the period beginning on December 1, 2022 and ending on June 30, 2023,

  • (ii) in respect of whom they made an application for a dental benefit under section 6 and are eligible for that benefit,

  • (iii) who has received or will receive dental care services during the period beginning on July 1, 2023 and ending on June 30, 2024, the cost of which has exceeded or will exceed $650, and

  • (iv) who is not insured under a dental services plan and who does not have access to a dental care insurance plan obtained on the basis of the employment of the applicant, their cohabiting spouse or common law partner or any other person

    • (A) in the case of a dependant who has received dental care services on or before the date of the application, on the date the dependant received the services, and

    • (B) in the case of a dependant who will receive dental care services after the date of the application, on the date of the application.

Marginal note:Application — form, manner and contents

8 An application for a dental benefit must be made in the form and manner established by the Minister and must contain the following:

• (a) the applicant’s name and address;

• (b) the attestation referred to in section 10;

• (c) the name, address and telephone number of the dentist, denturist or dental hygienist who provided, or who the applicant intends to have provide, dental care services for the person in respect of whom the application is made, as well as the month during which the services were provided or during which the applicant intends to have the services provided;

• (d) the name, address and telephone number of the employer, if any, of the applicant and of their cohabiting spouse or common-law partner

  • (i) in the case of a person who has received dental care services on or before the date of the application, on the date that person received the services, and

  • (ii) in the case of a person who will receive dental care services after the date of the application, on the date of the application; and

• (e) any other information that the Minister may require.

Marginal note:Amount of benefit

• 9 (1) Subject to subsection (2), the amount of a dental benefit is

  • (a) $650, if an applicant’s adjusted income is less than $70,000 for the base taxation year in relation to

    • (i) in the case of an application made under section 5 or paragraph 7(a), December 1, 2022, and

    • (ii) in the case of an application made under section 6 or paragraph 7(b), July 1, 2023;

  • (b) $390, if an applicant’s adjusted income is equal to or greater than $70,000 but less than $80,000 for the base taxation year in relation to

    • (i) in the case of an application made under section 5 or paragraph 7(a), December 1, 2022, and

    • (ii) in the case of an application made under section 6 or paragraph 7(b), July 1, 2023; and

  • (c) $260, if an applicant’s adjusted income is equal to or greater than $80,000 but less than $90,000 for the base taxation year in relation to

    • (i) in the case of an application made under section 5 or paragraph 7(a), December 1, 2022, and

    • (ii) in the case of an application made under section 6 or paragraph 7(b), July 1, 2023.

• Marginal note:Amount — shared-custody parent

  (2) If, at the beginning of the relevant period, an applicant is a shared-custody parent of the person in respect of whom the application is made, the amount of a dental benefit is 50% of the amount referred to in paragraph (1)(a), (b) or (c), as the case may be.

• Marginal note:Relevant period

  (3) For the purposes of subsection (2), the relevant period is

  • (a) in the case of an application made under section 5 or paragraph 7(a), the period beginning on October 1, 2022 and ending on June 30, 2023; and

  • (b) in the case of an application made under section 6 or paragraph 7(b), the period beginning on July 1, 2023 and ending on June 30, 2024.

• Marginal note:December 1, 2022

  (4) For the purposes of subsection (2) and paragraph (3)(a), the period beginning on October 1, 2022 and ending on June 30, 2023 is deemed to begin on December 1, 2022.

• Marginal note:Limit

  (5) No more than two dental benefits — or, in the case of shared-custody parents, no more than four dental benefits in the amount referred to in subsection (2) — may be paid in respect of a person who has received or will receive dental services.