Remission Order in Respect of Canadian Dental Care Plan Eligibility Issues: SOR/2026-204
Canada Gazette, Part II, Volume 160, Number 20
Registration
SOR/2026-204 September 25, 2026
FINANCIAL ADMINISTRATION ACT
P.C. 2026-862 September 25, 2026
Her Excellency the Governor General in Council, considering that the collection of certain amounts is unreasonable, on the recommendation of the Treasury Board and the Minister of Health, makes the annexed Remission Order in Respect of Canadian Dental Care Plan Eligibility Issues under subsection 23(2.1)footnote a of the Financial Administration Act footnote b.
Remission Order in Respect of Canadian Dental Care Plan Eligibility Issues
Definition of Plan
1 In this Order, Plan means the Canadian Dental Care Plan. (RĂ©gime)
Remission — eligibility issues
2 (1) Remission of the amount determined under subsection (2) is granted to any person who
- (a) was determined to be eligible for coverage under the Plan during any of the following periods:
- (i) the period beginning on May 1, 2024 and ending on June 30, 2025,
- (ii) a period beginning on or after June 1, 2025 and ending on June 30, 2026, or
- (iii) the period beginning on July 1, 2026 and ending on June 30, 2027;
- (b) was determined to be eligible based on an incorrect attestation on their application that they did not have access to private dental insurance or coverage;
- (c) received during a period referred to in paragraph (a), dental care services for which an amount should not have been or be paid under the Plan;
- (d) was subsequently found to be ineligible due to having access to private dental insurance or coverage; and
- (e) but for this Order, would be required to repay the amount that was or will be paid under the Plan to dental care professionals for the services received under paragraph (c).
Amount remitted
(2) The amount to be remitted is equal to the sum of
- (a) the amount that was paid or will be paid under the Plan to dental care professionals for the services referred to in paragraph (1)(c), and
- (b) any interest that has accrued or accrues on unpaid invoices for these services.
EXPLANATORY NOTE
(This note is not part of the Order.)
Proposal
This Order in Council approves the Remission Order in Respect of Canadian Dental Care Plan Eligibility Issues (the Remission Order) pursuant to subsection 23(2.1) of the Financial Administration Act. This provision allows for remission where, on the recommendation of the Treasury Board and the Minister of Health, the Governor General in Council considers that the collection of certain amounts would be unreasonable.
The Remission Order will remit costs equivalent to payments made to oral health providers by the Canadian Dental Care Plan (CDCP) for oral health services that were received by certain persons who incorrectly attested to not having access to dental insurance or coverage to enrol in the CDCP in the first three benefit periods of the Plan (2024–2025, 2025–2026 and 2026–2027). These persons were subsequently deemed ineligible for the CDCP when they were found to have access to private dental insurance or coverage. Any accrued interest will be remitted. Persons who have already repaid the Government of Canada for care received while ineligible will be reimbursed and their debt remitted.
Objective
The objective of this Remission Order is to limit financial hardship on Canadian residents by remitting debts to the Crown for persons who incorrectly attested to not having access to dental insurance or coverage to enrol in the CDCP in the first three benefit periods (2024–2025, 2025–2026 and 2026–2027), and were subsequently deemed ineligible.
Background
The persons covered by this remission consist of persons who incorrectly attested to not having access to dental insurance or coverage to enrol in the CDCP in the first three benefit periods (2024–2025, 2025–2026 and 2026–2027) of the Plan and were subsequently deemed ineligible.
When applying to the CDCP, among other things, persons are required to attest that they do not have access to any private dental insurance or coverage. Post-enrolment verification of eligibility is used to help ensure that only those who meet all the CDCP’s eligibility criteria receive CDCP coverage. These verifications have revealed that a small number of enrolled persons incorrectly attested that they did not have access to dental insurance or coverage in order to enrol in the CDCP in the first three benefit periods (2024–2025, 2025–2026 and 2026–2027). These persons have been removed from the CDCP and were notified that they may need to repay the cost of care they received through the CDCP. However, concerns were raised by some persons who received invoices to reimburse the Government of Canada indicating that the CDCP’s eligibility requirements regarding not having access to private dental insurance or coverage were unclear and that they cannot afford to repay the cost.
The affected population generally consists of persons who have a low or modest income, and many of the debts, although relatively small on an individual basis, may be significant to those persons. In addition, the administrative costs associated with pursuing and managing recovery may be disproportionate to the amounts recoverable. It is not possible to determine with certainty why a person incorrectly attested that they did not have access to private dental insurance or coverage, but it is plausible that at least some persons misunderstood this eligibility requirement.
The implicated persons did not receive a direct payment from the Government of Canada, but a service covered by the CDCP. Given the reliance on self-attestation during the initial implementation of the CDCP and the inability to distinguish among the circumstances that led to incorrect attestations, pursuing recovery of the resulting debts would, in these circumstances, be unreasonable. Ineligible persons have been removed from the CDCP. Employers and pension plan administrators are now reporting private dental insurance or coverage on T4/T4A slips — unlike in the 2022 tax year — which was used when the CDCP first launched. It is now possible to confirm eligibility before persons are enrolled in the CDCP, and the application review process is being revised to do so. Therefore, remission represents an efficient and proportionate response that allows resources to be focused on strengthened eligibility verification measures and ongoing program delivery.
Implications
The persons covered by this remission will have their debt remitted, including any accrued interest. This means that these persons will not be required to repay the cost of care covered by the CDCP while they were enrolled in the Plan and ineligible. Those who had repaid their debt will be reimbursed for the debt paid, plus any applicable interest, and their debt and applicable interest will also be remitted.
Communications related to remissions will include letters to all impacted persons, updates to the CDCP website, and updated scripts for contact centres to support them in answering any questions that impacted persons may have.
The cost estimate of the Remission Order represents an amount of up to $434.8 million. This estimate is based on an analysis of member eligibility files and CDCP claims information.
Consultation
The Remission Order was informed by feedback and concerns raised by affected persons through direct correspondence with Health Canada, as well as through interventions made to the Minister of Health and Members of Parliament on behalf of constituents.
Health Canada and Employment and Social Development Canada/Service Canada worked jointly to develop the Remission Order parameters and will continue collaborating to action next steps.
Contact
Lindy VanAmburg
Director General
Policy and Engagement Directorate
Oral Health Branch
Health Canada
Email: OHBPPDGO-BDGPPDGSB@hc-sc.gc.ca