Canadian Dental Care Plan for Newcomers: File Taxes First

Key takeaways

Four rules: no access to dental insurance, filed Canadian tax returns (you and your partner), adjusted family net income under $90,000, and tax residency in Canada
The plan looks at the previous year’s income, so you need a filed return and a notice of assessment
Co-payment: 0% under $70,000, 40% from $70,000 to $79,999, 60% from $80,000 to $89,999
Applications are open for the 2026–2027 benefit period; coverage must be renewed every year
There is no fee to apply. Sun Life mails your member card

What is the Canadian Dental Care Plan?

The CDCP is a federal program that pays for many dental services for eligible residents of Canada. Health Canada and Employment and Social Development Canada (ESDC) run it, and Sun Life handles members and claims. The plan pays the dental office directly.

It is not a tax credit, but it depends on your tax return. The plan uses your filed return to check your family income. That is why it sits in our tax section.

Who qualifies?

You must meet all four rules:

No access to dental insurance. This means no coverage offered through a job, a pension plan, a professional or student organization, or a plan you buy yourself. Dental coverage from a provincial, territorial or federal social program does not stop you from qualifying.
Filed tax returns. You and your spouse or common-law partner (if you have one) must have filed tax returns in Canada.
Income under $90,000. Your adjusted family net income must be less than $90,000.
Tax residency. You and your partner must be residents of Canada for tax purposes.

Check box 45 of your T4 slip (or box 015 of a T4A). “1” means your employer reported that you do not have access to dental coverage. “2” to “5” means you were offered some coverage.

The CDCP eligibility page does not list an immigration status test. It lists tax residency. Check your residency with the tax residency checker.

Why newcomers usually wait until after their first tax return

The plan checks family income from the previous year using your filed return. In April 2026, ESDC said members could renew only after filing and receiving their 2025 notice of assessment.

You arrived	First return to file	What it means for CDCP
During 2025	2025 return, due April 30, 2026	After your 2025 notice of assessment, you may be able to apply for 2026–2027 coverage
During 2026	2026 return, due April 30, 2027	You likely need your 2026 notice of assessment first, for the 2027–2028 period. Confirm when you apply

Both partners must file, even with little or no income, so the plan can assess your full family income. See your first tax return and reading your notice of assessment.

Which situation fits you?

Situation	Likely result	What to check
Arrived in 2025, filed a 2025 return, family income $60,000, no dental plan at work	May qualify, with 0% co-payment	That both partners filed and got a 2025 notice of assessment
Arrived in 2026, no Canadian return yet	Not yet	File your 2026 return by April 30, 2027, then check again
Worker whose employer offers a dental plan	Not eligible while you have access	Box 45 on your T4 slip
Student with a student union health and dental plan	Not eligible while you have access	Your student plan’s coverage
Family income $85,000, no dental insurance	May qualify, with a 60% co-payment	That income is under $90,000

The CDCP is a federal plan. It is separate from your provincial health card. To see what your province’s health plan covers, read health cards by province.

How much does the CDCP cover?

Adjusted family net income	CDCP pays	You pay (co-payment)
Under $70,000	100% of the CDCP rate	0%
$70,000 to $79,999	60%	40%
$80,000 to $89,999	40%	60%
$90,000 or more	Not eligible	–

Covered services include exams, cleanings, X-rays, fillings, root canals, gum treatment, and some crowns, dentures and oral surgery. Some services, such as crowns and partial dentures, need approval in advance (preauthorization). As of October 2026, orthodontic services are not available.

You may pay extra if the dentist charges more than the CDCP rate or you choose a service the plan does not cover. Ask the office before your treatment.

Example: a couple with adjusted family net income of $75,000 has a filling with a CDCP rate of $200. The plan pays 60% ($120). The couple pays the 40% co-payment ($80), plus any amount the dentist charges above the CDCP rate.

How to apply

As of October 2026, applications are open for the 2026–2027 benefit period. There is no fee to apply or renew.

Online: through the Government of Canada application or My Service Canada Account.
By phone: Service Canada at 1-833-537-4342 (TTY 1-833-677-6262).

Have this ready for you, your partner and your children:

social insurance number (for children, if they have one)
date of birth and full name
home and mailing address
any dental coverage you get from a government social program

After you apply and how to renew

If you qualify, your information goes to Sun Life. Sun Life mails a welcome package with your member card.
Your coverage start date depends on when your application is received and when enrolment is done. Care before that date is not covered.
You can get care before the card arrives. Give the office your member ID, ID, coverage start date and co-payment level.
Renew every year. The 2026 renewal period ran from April 15 to June 1, 2026. If you miss it, you can apply again, but care during the gap is not covered.

The CDCP will not ask you to pay to apply. Be careful with calls, texts or emails that ask for money or banking details. See CRA and benefit scams.

Common mistakes

Applying before your first return is assessed. The plan needs a filed Canadian return for the previous year.
Your partner did not file. Both partners must file.
You have student or job coverage. The plan excludes people with access to coverage through a job or a student organization. Check if your student union or employer plan includes dental. See health insurance for international students.
Booking before your start date. Only care after your coverage start date is covered.
Missing the renewal. Renew each spring to avoid a gap.

Common questions

Can I join the CDCP in my first months in Canada?

Usually not. You and your partner must have filed a Canadian tax return so the plan can check the previous year’s family income.

Do temporary residents qualify?

The CDCP eligibility page lists tax residency, a filed return, income under $90,000 and no dental insurance. It does not list an immigration status test. Check your situation when you apply.

Is there a fee to apply?

No. There is no fee to apply for or renew the CDCP.

Are braces covered?

As of October 2026, the plan says orthodontic services are not available.

I declined my employer’s dental plan. Can I join?

The plan asks if you have access to dental insurance through a job. If coverage is offered to you, that generally counts as access. Check box 45 on your T4 slip.

Sources

Checked against these sources on October 10, 2026. Spotted something out of date? Tell us.

Canadian Dental Care Plan: why newcomers must file taxes to qualify