The Canadian Dental Care Plan: What Employers and Employees Should Know

Current as of October 2026. Government programs, tax rules and prices change. Check the official sources listed at the end of this page before making a decision, and confirm details with a licensed advisor.

What the Canadian Dental Care Plan is

The CDCP helps cover some of the cost of oral health care for eligible Canadian residents. The Government of Canada describes it as a plan for people who do not have access to dental insurance, and as of October 2026 applications are open for the 2026 to 2027 benefit period. Each benefit period ends on June 30, and members renew each year.

Several organizations share the work. When the plan was announced, the federal government said it would be administered by Health Canada in collaboration with Employment and Social Development Canada through Service Canada, which handles applications, and Sun Life, the contracted service provider. Sun Life handles enrolment and day-to-day administration, including sending new members a welcome package with their coverage details and a member card.

For a patient, a CDCP visit looks a lot like any other trip to the dentist. You book a cleaning or a filling, the office checks your coverage, and the plan pays its share of eligible costs. The difference is who pays: the federal government, not an employer or an insurer the employer picked.

Who qualifies (as of October 2026)

According to Canada.ca, as of October 2026 an applicant must meet all four of these conditions. The full details, including how family income is calculated, are on our CDCP eligibility guide and on the official site.

• No access to private dental insurance or coverage. This includes coverage through a job or pension plan, a family member's job or pension plan, a professional or student association, or a plan you buy yourself.
• A tax return filed in Canada, and one for a spouse or common-law partner too, if there is one.
• Adjusted family net income under $90,000.
• Canadian residency for tax purposes, for the applicant and any spouse or common-law partner.

Why employees with workplace dental usually do not qualify

The rule that matters most for employers is the first one. Canada.ca says an applicant is not eligible if they have access to private dental coverage, even if they have never used it, chose not to enrol, or would have to pay premiums for it. In other words, being offered a workplace dental plan is generally enough to rule an employee out, whether or not they signed up. That is worth knowing before an employee waives their group benefits hoping to switch to the federal plan.

The same applies to family coverage. If an employee's spouse has a work plan that includes dental for the family, the employee and their children are generally considered to have access as well.

Two other points often surprise people. First, as of October 2026, a health spending account that can be used for dental costs counts as access to private coverage. Second, coverage through a provincial, territorial or federal social program does not disqualify someone; Canada.ca says those programs coordinate with the CDCP instead. In Ontario, programs such as Healthy Smiles Ontario fall into that government category.

There is a narrow exception for retirees: as of October 2026, people who opted out of a pension plan's dental coverage before December 11, 2023, and cannot opt back in, may still qualify.

What the CDCP covers and what members pay

As of October 2026, Canada.ca lists these broad service categories: preventive and diagnostic care (exams, x-rays, cleanings), basic services (fillings, root canals, gum treatment), major services (crowns, dentures, oral surgery) and anesthesia or sedation. Orthodontic services are not included as of October 2026. Some services, including those beyond set frequency limits, need preauthorization.

How much the plan pays depends on adjusted family net income. As of October 2026, Canada.ca states the plan covers 100% of eligible costs under $70,000, 60% from $70,000 to $79,999, and 40% from $80,000 to $89,999. Those percentages apply to the CDCP's own fee rates, and dental offices may charge extra when their fee is higher than what the plan reimburses, or for services the plan does not cover. Members should ask about any extra charges before treatment.

Program rules can change between benefit periods, so always confirm the current details on Canada.ca before booking major work.

What the CDCP means for employers

The CDCP does not replace a workplace dental plan for anyone who has access to one, so it is not a reason on its own to expect employees to manage without coverage. But it does create a few practical responsibilities and questions.

T4 reporting. Employers must report whether employees were offered access to dental insurance or coverage, using box 45 on the T4 slip (pension plan administrators use box 015 on the T4A). As of October 2026, the codes run from 1 (no access to any dental coverage) to 5, with codes 2 to 5 showing who was offered coverage: the employee only, the employee and family, the employee and spouse, or the employee and children. Canada.ca tells employers to report what was offered on December 31 of the tax year, not whether the employee used it, opted out or refused it. During an eligibility review, Health Canada may ask an employer to confirm what coverage was offered, and as of October 2026 Canada.ca notes a $100 penalty per slip for incorrect or missing codes.

Employee questions. Staff sometimes ask whether they can drop the group dental plan and apply to the CDCP. Based on the federal rules as of October 2026, being offered coverage is what counts, so declining it generally does not create eligibility. Point employees to Canada.ca for their own situation rather than giving individual guidance.

Plan design. Decisions about whether to offer dental, and in what form, affect what you report and what your people can access. Changes such as moving dental into a spending account or adjusting dependant coverage are worth reviewing carefully with a licensed advisor as part of your benefits plan design.

Comparing the CDCP with a group dental plan

The two are built for different people, but it helps to understand the difference when you talk to your team. The CDCP is income tested, renewed yearly, and paid for by the federal government. A group dental plan is offered through work, follows the terms of the employer's contract, and may include services or features the federal plan does not, such as orthodontic coverage in some plans. Maximums, coinsurance and fee guides vary from plan to plan.

For employees, a workplace plan is often part of why a job feels secure: the cleaning every few months, the filling that gets fixed before it turns into a root canal, the child's checkup. For an employer, it is part of the total compensation story you tell when hiring.

Getting help with your dental benefits

GroupBenefitPlans.ca does not sell insurance or give advice, and we have no connection to the CDCP or its administrator. If you are weighing whether to add, keep or redesign dental coverage, you can get matched with a licensed benefits advisor who can explain the options for your team and how they interact with government programs and what to check on Canada.ca before you make changes.

Common questions

Can an employee decline our dental plan and join the CDCP instead?

Generally not. As of October 2026, Canada.ca says applicants are ineligible if they have access to private dental coverage, even if they did not enrol or would have to pay premiums. Being offered the plan is what counts.

Does a health spending account affect CDCP eligibility?

Yes. As of October 2026, Canada.ca lists health spending accounts that cover dental costs as a form of private dental coverage, so an employee with that kind of account is generally not eligible.

What do employers report for the CDCP?

As of October 2026, employers report access to dental coverage in box 45 of the T4 slip (box 015 of the T4A for pension plan administrators) using a code from 1 to 5, based on what was offered on December 31 of the tax year. Check Canada.ca each year for current instructions.

Does the CDCP cover braces?

As of October 2026, Canada.ca states that orthodontic services are not included in CDCP coverage. Check the official coverage page for any updates.

Who do I contact about a CDCP claim or card?

Members should use the official Canada.ca CDCP pages or contact Service Canada and the plan administrator directly. GroupBenefitPlans.ca cannot help with claims or accounts.

GroupBenefitPlans.ca is a referral and information service. Advice and coverage are provided by the licensed professional and relevant providers. An enquiry does not activate insurance.