Editor's note: This blog post was updated in December 2025 for accuracy and comprehensiveness.
In 2023, the federal government committed funding to launch and expand the Canadian Dental Care Plan (CDCP). Now, as we close out 2025, the program is fully rolled out and providing dental coverage to uninsured Canadians with a family income under $90,000, with no copays for households earning below $70,000. The CDCP has become a major milestone in improving access to dental care, and its full expansion in 2025 means more Canadians than ever are eligible heading into 2026.
Read on to learn more about:
- What’s new for the CDCP in 2025 and beyond
- The new reporting requirements for the CDCP and changes to T4 and T4A tax slips, beginning for the 2023 tax year
- CDCP eligibility
- CDCP applications and when you can apply
- CDCP coverage start dates and services covered
2025 updates to the Canadian Dental Care Plan
As the Canadian Dental Care Plan moves into its second full year of nationwide availability, several important updates from 2025 are now fully in effect. These changes continue to shape how Canadians access dental care in 2026. Here’s a clear overview of what’s new and what individuals should keep in mind this year.
Expansion of eligibility
With the phased rollout completed in 2025, all uninsured adults aged 18–64 who meet the income criteria are now eligible to apply for the CDCP in 2026.
This expansion—introduced in three stages throughout May 2025—marked a major milestone for the program. For the first time, CDCP access extends to the majority of working-age adults, complementing the coverage already available to seniors, children, and Canadians with the Disability Tax Credit.
As a result, 2026 is the first full year where every eligible age group has open access to the plan.
Annual renewal requirements
2026 is also the first year in which annual renewal requirements are fully established for all members.
Anyone enrolled in the CDCP must renew their coverage each year, with eligibility confirmed based on their most recent tax return. Last year’s deadline (June 1, 2025) served as the transition point, and members can expect a similar renewal timeline moving forward.
A few reminders for 2026:
- Members should watch for their renewal notice from Health Canada early in the year.
- Failing to renew will result in a coverage lapse, and services received during any gap are not eligible for reimbursement.
- Ensuring your 2025 tax return is filed on time will help prevent delays in renewal decisions.
Updated dental services and coverage
Health Canada’s updates to the 2025 Dental Benefits Guide are now the foundation for services covered in 2026. These updates refined definitions, clarified pre-authorization requirements, and improved transparency around treatment eligibility.
Highlights now in effect:
- Refined service categories and clearer descriptions to help patients understand coverage
- Updated preauthorization rules for certain complex procedures
- Early steps toward expanding limited orthodontic services, with additional details expected as the program evolves
Canadian Dental Care Plan reporting requirements
The legislation requires the reporting of employer-provided dental coverage via T4 and T4A tax slips. This reporting requirement ensures that the new dental care plan is limited to Canadians with an unmet need for dental care who don’t have access to private insurance.
The legislation requires employers to report on a tax slip whether an employee, former employee, or a spouse of a deceased employee was eligible on December 31 of the reporting tax year to access dental insurance or dental coverage of any kind, due to current or former employment.
T4 and T4A tax slip updates for employer-offered dental benefits
This reporting requirement will be mandatory beginning with the 2023 tax year reporting cycle and will be required annually. As a result, the following new boxes will be added to the T4 and T4A slips for the 2023 tax year, along with specific codes.
New T4 Box 45: Employer-Offered Dental Benefits
New T4A Box 015: Payer-Offered Dental Benefits
For the T4A, box 015 is mandatory if an amount is reported in box 016 (pension or superannuation). Otherwise, box 015 is optional.
Please note: The codes above aren’t dependent on whether the employee has chosen the coverage or not. The code should reflect the coverage available to the employee based on their group plan.
To support our clients during year-end and ensure compliance, Avanti is currently working on updates to include the new dental coverage reporting requirements. These changes will be available in the product in December as part of our annual year-end tax release. Stay tuned for more information!
Canadian Dental Care Plan eligibility
To qualify for the Canadian Dental Care Plan (CDCP), you must meet all the eligibility criteria. If you have a spouse or common-law partner, you both need to meet the eligibility criteria to be able to qualify for the CDCP. Eligibility for children under 18 will be determined by the parents’ or guardians’ eligibility.
To qualify for the CDCP, you must:
You need to meet all the eligibility criteria to qualify for the CDCP.
If you're a parent or guardian of a child under the age of 12 and do not have access to dental insurance, you may already be eligible for the Canada Dental Benefit. This benefit is available until June 30, 2024.
Canadian Dental Care Plan applications
Applications for the Canadian Dental Care Plan (CDCP) will open in phases. Use the calculator provided by CRA to find out when you can apply.
Application schedule by age group
Canadian Dental Care Plan coverage start dates and services covered
Canadian residents who are enrolled in the CDCP will be able to start seeing an oral health provider as early as May 2024, starting with seniors. The start date to access oral health care will vary based on when each group can apply, when the application is received and when enrolment is completed.
Booking an oral health appointment
Your coverage will begin on the date provided in the welcome package you receive from Sun Life. Appointments with an oral health provider should be scheduled as of that date, and no sooner, for the eligible oral health care services to be covered under the plan. The CDCP will not reimburse you for oral health care services received before the start date.
When booking an appointment with an oral health provider, make sure to ask if they have enrolled in the CDCP to limit unexpected out-of-pocket payments.
Annual reassessment
You will need to meet the eligibility requirements each year to qualify for the CDCP. More information on the annual reassessment process will be added at a later date.
Services covered
The Canadian Dental Care Plan (CDCP) will help cover the cost of various oral health care services that keep your teeth and gums healthy and treat problems that can happen.
Examples of services that could be covered under the CDCP, as recommended by an oral health provider, includes the following:
- preventive services, including scaling (cleaning), polishing, sealants, and fluoride
- diagnostic services, including examinations and x-rays
- restorative services, including fillings
- endodontic services, including root canal treatments
- prosthodontic services, including complete and partial removable dentures
- periodontal services, including deep scaling
- oral surgery services, including extractions
Note: Some services will only become available in fall 2024. This page will be updated as more details are available.
The CDCP will only pay for oral health care services covered within the plan at the established CDCP fees.
How much will be covered?
People covered under the CDCP will not have to pay the full cost out of their own pocket. Oral health providers enrolled in the CDCP will be required to submit the claims directly to Sun Life for payment rather than having patients seek reimbursement from Sun Life for services covered under the plan.
The CDCP will reimburse a percentage of any eligible expenses, but some people covered under the plan may have a co-payment. A co-payment is the percentage of CDCP fees that is not covered by the CDCP, and that people covered under the CDCP will have to pay directly to the oral health provider. Your co-payment is based on your adjusted family net income.
Oral health providers are encouraged to follow the CDCP fees, which are not the same as the provincial and territorial fee guides, so their patients do not face additional charges at point of care.
Patients should always confirm what costs will not be covered by the plan and that they will be expected to pay with their oral health provider before receiving care.
Co-payments based on adjusted family net income
For more information on the Canadian Dental Care Plan, please visit the CRA website.
Additional reading
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Sign up for the free year-end toolkit
Year-end is hectic, but don't worry – we’re here to help! Sign up for our free year-end toolkit and we'll keep you organized and in the loop about important dates. You'll also get helpful year-end checklists, employee resources, time-saving tips, and more.
