An Act respecting certain matters in relation to the Canadian Dental Care Plan
Dental Care Measures Act
D-1.5726, s. 5082023
[Enacted by section 508 of chapter 26 of the Statutes of Canada, 2023, in force on assent June 22, 2023.]
Short Title
Short title
1
This Act may be cited as the Dental Care Measures Act.
Definition
Definition of Canadian Dental Care Plan
2
In this Act, Canadian Dental Care Plan means the plan established under the authority of the Department of Health Act in respect of dental service for individuals.
His Majesty
Binding on His Majesty
3
This Act is binding on His Majesty in right of Canada or a province.
Reporting
Obligation
4
(1)
Every person who is required to make an information return in prescribed form under subsection 200(1) of the Income Tax Regulations in respect of a payment referred to in paragraph 153(1)(a) or (b) of the Income Tax Act must, in the information return for every person (in this section referred to as the “payee”) in respect of whom the payment is made, indicate whether the payee or any of their family members were, on December 31 of the taxation year to which the information return relates, eligible in respect of the payee’s employment or former employment, or that of the payee’s spouse or common-law partner, to access any dental care insurance, or coverage of dental services of any kind, offered by the person.
Application
(2)
Subsection (1) applies only in respect of the 2023 and subsequent taxation years.
Definition of family member
(3)
In this section, family member, in respect of a payee, means
(a)
the payee’s spouse or common-law partner;
(b)
a child of the payee (including a child of the payee’s spouse or common-law partner) who is under the age of 18 years; and
(c)
a child of the payee (including a child of the payee’s spouse or common-law partner) who is 18 years of age or older and dependent, by reason of mental or physical infirmity, on the payee for support.
Information return
5
For the purposes of assisting the Minister of Health in the administration and enforcement of the Canadian Dental Care Plan, the Minister of National Revenue may, in the information return that a person is required to make under subsection 200(1) of the Income Tax Regulations, ask for the information required under subsection 4(1) of this Act and, for those purposes, may collect that information.
Purpose of information obtained
6
Any information obtained under subsection 4(1) is information obtained for the purposes of the administration and enforcement of the Canadian Dental Care Plan and not for the purposes of the Income Tax Act.
Disclosure of Information
Disclosure of information
7
The Minister of National Revenue or any person acting on behalf of that Minister may provide any information collected under section 5
(a)
to the Minister of Health, for the purposes of the administration and the enforcement of the Canadian Dental Care Plan or the formulation or evaluation of policy for that plan; and
(b)
to an official of the Department of Employment and Social Development, for the purposes of assisting the Minister of Health in the administration and the enforcement of the Canadian Dental Care Plan or the formulation or evaluation of policy for that plan.
Violations
Violations
8
(1)
A person commits a violation if they
(a)
fail to comply with subsection 4(1) in respect of any person in respect of whom the income return referred to in that subsection is to be made; or
(b)
knowingly make, in the information return referred to in that subsection, a representation that is false or misleading in relation to the information required under that subsection in respect of any person.
Penalty
(2)
The Minister of Health may impose a penalty of $100 on a person for each violation if that Minister is of the opinion that the person has committed a violation.
Purpose of penalty
(3)
The purpose of the penalty is to promote compliance with this Act and not to punish.
Limitation on imposition of penalty
9
A penalty must not be imposed under section 8 if more than three years have passed since the day on which the act that would constitute the violation occurred.
Rescission or reduction of penalty
10
The Minister of Health may rescind the imposition of a penalty under section 8, 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.
Recovery as debt due to His Majesty
11
A penalty imposed under section 8 constitutes a debt due to His Majesty and the debt is payable and may be recovered by the Minister of Health as of the day on which the penalty is imposed.
Social Insurance Number
Social Insurance Number
12
The Minister of Health is authorized to collect and use, for the purposes of the administration and enforcement of the Canadian Dental Care Plan, the Social Insurance Number of a person who makes an application under the plan.
Dental Care Measures Act
D-1.5726, s. 5082023
[Enacted by section 508 of chapter 26 of the Statutes of Canada, 2023, in force on assent June 22, 2023.]
Short Title
Short title
1
This Act may be cited as the Dental Care Measures Act.
Definition
Definition of Canadian Dental Care Plan
2
In this Act, Canadian Dental Care Plan means the plan established under the authority of the Department of Health Act in respect of dental service for individuals.
His Majesty
Binding on His Majesty
3
This Act is binding on His Majesty in right of Canada or a province.
Reporting
Obligation
4
(1)
Every person who is required to make an information return in prescribed form under subsection 200(1) of the Income Tax Regulations in respect of a payment referred to in paragraph 153(1)(a) or (b) of the Income Tax Act must, in the information return for every person (in this section referred to as the “payee”) in respect of whom the payment is made, indicate whether the payee or any of their family members were, on December 31 of the taxation year to which the information return relates, eligible in respect of the payee’s employment or former employment, or that of the payee’s spouse or common-law partner, to access any dental care insurance, or coverage of dental services of any kind, offered by the person.
Application
(2)
Subsection (1) applies only in respect of the 2023 and subsequent taxation years.
Definition of family member
(3)
In this section, family member, in respect of a payee, means
(a)
the payee’s spouse or common-law partner;
(b)
a child of the payee (including a child of the payee’s spouse or common-law partner) who is under the age of 18 years; and
(c)
a child of the payee (including a child of the payee’s spouse or common-law partner) who is 18 years of age or older and dependent, by reason of mental or physical infirmity, on the payee for support.
Information return
5
For the purposes of assisting the Minister of Health in the administration and enforcement of the Canadian Dental Care Plan, the Minister of National Revenue may, in the information return that a person is required to make under subsection 200(1) of the Income Tax Regulations, ask for the information required under subsection 4(1) of this Act and, for those purposes, may collect that information.
Purpose of information obtained
6
Any information obtained under subsection 4(1) is information obtained for the purposes of the administration and enforcement of the Canadian Dental Care Plan and not for the purposes of the Income Tax Act.
Disclosure of Information
Disclosure of information
7
The Minister of National Revenue or any person acting on behalf of that Minister may provide any information collected under section 5
(a)
to the Minister of Health, for the purposes of the administration and the enforcement of the Canadian Dental Care Plan or the formulation or evaluation of policy for that plan; and
(b)
to an official of the Department of Employment and Social Development, for the purposes of assisting the Minister of Health in the administration and the enforcement of the Canadian Dental Care Plan or the formulation or evaluation of policy for that plan.
Violations
Violations
8
(1)
A person commits a violation if they
(a)
fail to comply with subsection 4(1) in respect of any person in respect of whom the income return referred to in that subsection is to be made; or
(b)
knowingly make, in the information return referred to in that subsection, a representation that is false or misleading in relation to the information required under that subsection in respect of any person.
Penalty
(2)
The Minister of Health may impose a penalty of $100 on a person for each violation if that Minister is of the opinion that the person has committed a violation.
Purpose of penalty
(3)
The purpose of the penalty is to promote compliance with this Act and not to punish.
Limitation on imposition of penalty
9
A penalty must not be imposed under section 8 if more than three years have passed since the day on which the act that would constitute the violation occurred.
Rescission or reduction of penalty
10
The Minister of Health may rescind the imposition of a penalty under section 8, 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.
Recovery as debt due to His Majesty
11
A penalty imposed under section 8 constitutes a debt due to His Majesty and the debt is payable and may be recovered by the Minister of Health as of the day on which the penalty is imposed.
Social Insurance Number
Social Insurance Number
12
The Minister of Health is authorized to collect and use, for the purposes of the administration and enforcement of the Canadian Dental Care Plan, the Social Insurance Number of a person who makes an application under the plan.