Dental Benefit Act

Cost of Living Relief Act, No. 2 (Targeted Support for Households) Preamble Whereas the cost of dental care services is of particular concern for Canadians, as many have no access to a dental services plan and do not use those services because of the cost; Whereas a lack of access to dental care services not only causes harm to children but also has an impact on the health care system, with dental surgeries being regularly performed in pediatric hospitals; And whereas the Government of Canada recognizes the need to provide interim dental benefits for children under 12 years old while working towards the development of a long term national dental care program; Now, therefore, His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: Short title This Act may be cited as the Dental Benefit Act. Definitions The following definitions apply in this Act. Agency has the same meaning as in section 2 of the Canada Revenue Agency Act. (Agence) base taxation year has the same meaning as in section 122.6 of the Income Tax Act. (année de base) benefit period means, as the case may be, the period beginning on October 1, 2022 and ending on June 30, 2023; or the period beginning on July 1, 2023 and ending on June 30, 2024. (période de prestation) 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 has the same meaning as in section 122.6 of the Income Tax Act. (époux ou conjoint de fait visé) Commissioner has the same meaning as in section 2 of the Canada Revenue Agency Act. (commissaire) 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 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 has the meaning assigned by the definition eligible individual in section 122.6 of the Income Tax Act. (parent admissible) His Majesty means His Majesty in right of Canada. (Sa Majesté) Minister means the Minister of Health. (ministre) qualified dependant has the same meaning as in section 122.6 of the Income Tax Act. (personne à charge admissible) shared-custody parent has the same meaning as in section 122.6 of the Income Tax Act. (parent ayant la garde partagée) Definition of adjusted income 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)”. Payment of benefit The Minister must pay a dental benefit to a person who is eligible for the benefit and who makes an application. Eligibility Subject to subsection (4), a person is eligible for a dental benefit if they meet the following conditions: they are entitled to apply for the dental benefit under section 5, 6 or 7; 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; their adjusted income is less than $90,000 for the base taxation year in relation to in the case of an application made under section 5 or paragraph 7(a), December 1, 2022, and in the case of an application made under section 6 or paragraph 7(b), July 1, 2023; 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 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 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 in the case of a person who will receive dental care services after the date of the application, on the date of the application. Part-year residents 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. Bankruptcy 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. Ineligibility The Minister may decide that an applicant is ineligible for a dental benefit if 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 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. Application — first period 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 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; who is under 12 years of age on December 1, 2022; and in respect of whom the parent is in receipt of a Canada child benefit on that date. Application — second period 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 who has received or will receive dental care services in Canada during that period; who is under 12 years of age on July 1, 2023; in respect of whom the parent is in receipt of a Canada child benefit on that date; and 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. Application — additional dental benefit 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 they make the application in respect of a person in respect of whom they made an application for a dental benefit under section 5 and were eligible for that benefit, 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 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 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 in respect of whom a dental benefit was not received for the period beginning on December 1, 2022 and ending on June 30, 2023, in respect of whom they made an application for a dental benefit under section 6 and are eligible for that benefit, 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 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 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 in the case of a dependant who will receive dental care services after the date of the application, on the date of the application. Application — form, manner and contents An application for a dental benefit must be made in the form and manner established by the Minister and must contain the following: the applicant’s name and address; the attestation referred to in section 10; 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; the name, address and telephone number of the employer, if any, of the applicant and of their cohabiting spouse or common-law partner 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 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 any other information that the Minister may require. Amount of benefit Subject to subsection (2), the amount of a dental benefit is $650, if an applicant’s adjusted income is less than $70,000 for the base taxation year in relation to $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 in the case of an application made under section 6 or paragraph 7(b), July 1, 2023; and $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 in the case of an application made under section 6 or paragraph 7(b), July 1, 2023. Amount — shared-custody parent 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. Relevant period For the purposes of subsection (2), the relevant period is 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 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. December 1, 2022 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. Limit 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. Attestation The applicant must, in their application, attest that the person in respect of whom the application is made has received dental care services in Canada during the relevant period or the applicant intends for the person to receive dental care services in Canada during the relevant period; and the person in respect of whom the application is made is not insured under a dental services plan and 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 in the case of a person who the applicant intends to receive dental care services after the date of the application, on the date of the application. For the purposes of subsection (1), the relevant period is Minister of National Revenue The Minister of National Revenue may provide services and carry out activities to support the Minister in the administration and enforcement of this Act and may authorize the Commissioner or any other person who is employed or engaged by the Agency or who occupies a position of responsibility in the Agency to provide those services or carry out those activities. Agreements or arrangements The Minister may enter into agreements or arrangements with any department, board or agency of the Government of Canada to assist the Minister in carrying out the purposes and provisions of this Act. Delegation The Minister may authorize the Commissioner or any other person or body, or member of a class of persons or bodies, to exercise any power or perform any duty or function of the Minister under this Act. Payment out of Consolidated Revenue Fund All amounts payable by the Minister under section 3 are to be paid out of the Consolidated Revenue Fund. Social Insurance Number The Minister is authorized to collect and use, for the purposes of the administration and enforcement of this Act, the Social Insurance Number of a person who makes an application under this Act. Provision of information and documents The Minister may, for any purpose related to verifying compliance or preventing non-compliance with this Act, require that any person provide any information or document, including a receipt for payment in respect of dental care services, within the reasonable time that the Minister may specify. The Minister may decide that an applicant who fails to fulfill or comply with a requirement under subsection (1) is ineligible for a dental benefit in respect of the benefit period to which the application relates. Benefit cannot be charged, etc. A dental benefit is not subject to the operation of any law relating to bankruptcy or insolvency; cannot be assigned, charged, attached or given as security; cannot be retained by way of deduction, set-off or compensation under any Act of Parliament other than this Act; and is not garnishable moneys for the purposes of the Family Orders and Agreements Enforcement Assistance Act. Reconsideration of application Subject to subsection (5), the Minister may reconsider an application within 24 months after the day on which the benefit period to which the application relates ends. Decision If the Minister decides on reconsideration that a person has received money by way of a dental benefit to which they were not entitled, or has not received money to which they were entitled, the Minister must calculate the amount of the money and notify the person of the Minister’s decision. Amount repayable Section 20 applies if the Minister decides that a person has received money by way of a dental benefit to which they were not entitled. Amount payable If the Minister decides that a person was entitled to receive money by way of a dental benefit, and the money was not paid, the amount calculated under subsection (2) is payable to the person. Extended time to reconsider claim If, in the opinion of the Minister, a false or misleading statement or representation has been made in connection with an application for a dental benefit, the Minister has 72 months within which to reconsider the application. Request for review A person who is the subject of a decision of the Minister made under this Act may make a request to the Minister, in the form and manner established by the Minister, for a review of that decision at any time within 90 days after the day on which they are notified of the decision or any further time that the Minister may allow. Review The Minister must review the decision if a request for its review is made under subsection (1). On completion of the review, the Minister must confirm, vary or rescind the decision. Notification The Minister must notify the person who made the request of the result of the Minister’s review under subsection (2). Return of overpayment or erroneous payment If the Minister determines that a person has received a dental benefit to which they are not entitled, or an amount in excess of the amount of such a benefit to which they are entitled, the person must repay the amount of the payment or the excess amount, as the case may be, as soon as feasible. Recovery as debt due to His Majesty The amount of the erroneous payment or overpayment, as determined by the Minister, constitutes a debt due to His Majesty as of the day on which the amount was paid and the debt is payable and may be recovered by the Minister as of the day the Minister determined the amount of the erroneous payment or overpayment. Limitation or prescription period Subject to this section, no action or proceedings may be taken to recover money owing under this Act after the end of the six-year limitation or prescription period that begins on the day on which the money becomes due and payable. Deduction, set-off or compensation Money owing by a person under this Act may be recovered at any time by way of deduction from, or set-off or compensation against, any sum of money, including a dental benefit, that may be due or payable by His Majesty to the person, other than an amount payable under section 122.61 of the Income Tax Act. Acknowledgment of liability If a person’s liability for money owing under this Act is acknowledged in accordance with subsection (5), the time during which the limitation or prescription period has run before the acknowledgment does not count in the calculation of that period. Acknowledgment after limitation or prescription period If a person’s liability for money owing under this Act is acknowledged in accordance with subsection (5) after the end of the limitation or prescription period, an action or proceedings to recover the money may, subject to subsections (3) and (6), be brought within six years after the date of the acknowledgment. Types of acknowledgments An acknowledgment of liability means a written promise to pay the money owing, signed by the person or their agent or other representative; a written acknowledgment of the money owing, signed by the person or their agent or other representative, whether or not a promise to pay can be implied from it and whether or not it contains a refusal to pay; a part payment by the person or their agent or other representative of any money owing; or any acknowledgment of the money owing made by the person, their agent or other representative or the trustee or administrator in the course of proceedings under the Bankruptcy and Insolvency Act or any other legislation dealing with the payment of debts. Limitation or prescription period suspended The running of a limitation or prescription period in respect of money owing under this Act is suspended during any period in which it is prohibited to commence or continue an action or other proceedings against the person to recover money owing under this Act. Non-application This section does not apply in respect of an action or proceedings relating to the execution, renewal or enforcement of a judgment. No interest payable No interest is payable on any amount owing to His Majesty under this Act as a result of an overpayment or an erroneous payment. Violations A person commits a violation if they knowingly make, in relation to an application for a dental benefit, a representation that is false or misleading; or make an application for, and receive, a dental benefit knowing that they are not eligible to receive it. Penalty The Minister may impose a penalty on a person if the Minister is of the opinion that the person has committed a violation. Amount of penalty The Minister may set the amount of the penalty for each violation at not more than 50% of the dental benefit that was or would have been paid as a result of committing the violation. Maximum The maximum amount of all penalties that may be imposed on a particular person under this section is $5,000. For greater certainty For greater certainty, no penalty may be imposed on a person if they mistakenly believe that a representation is true or that they were eligible to receive the dental benefit, as the case may be. Purpose of penalty The purpose of a penalty is to promote compliance with this Act and not to punish. Limitation of imposition of penalties A penalty must not be imposed under section 23 if more than three years have passed after the day on which the act that would constitute the violation occurred. Rescission or reduction of penalty The Minister may rescind the imposition of a penalty under section 23, or reduce the penalty, on the presentation of new facts or on being of the opinion that the penalty was imposed without knowledge of, or on the basis of a mistake as to, some material fact. A penalty imposed under section 23 constitutes a debt due to His Majesty and the debt is payable and may be recovered by the Minister as of the day on which the penalty is imposed. Offences Every person commits an offence who for the purpose of obtaining a dental benefit for themselves, knowingly uses false identity information or another person’s identity information; with intent to steal all or a substantial part of another person’s dental benefit, counsels that person to apply for the benefit; or knowingly makes, in relation to one or more applications under this Act, three or more representations that are false or misleading, if the total amount of the dental benefits that were or would have been paid as a result of the applications is at least $5,000. Punishment Every person who is guilty of an offence under subsection (1) is liable on summary conviction to a fine of not more than the sum of $5,000 plus an amount of not more than double the amount of the dental benefit that was or would have been paid as a result of committing the offence, to imprisonment for a term of not more than two years less a day, or to both. Definition of identity information In paragraph (1)(a), identity information has the same meaning as in section 402.1 of the Criminal Code. Designation — investigators The Minister may designate as an investigator any person or class of persons for the purpose of enforcing section 27. Authorization The Minister may authorize the Commissioner to designate as an investigator any employee or class of employees of the Agency for the purpose of enforcing section 27. Limitation period Proceedings in respect of an offence under this Act may be instituted at any time within, but not later than, five years after the day on which the Minister becomes aware of the subject matter of the prosecution. Sunset provision Despite any other provision of this Act, a payment out of the Consolidated Revenue Fund must not be made under this Act after the fifth anniversary of the day on which this Act comes into force.