Mr. Speaker, with respect to the above-noted question, what follows is the response from the CRA as of April 29, 2024, that is, the date of the question.
In response to part (i), the Canada dental benefit, CDB, has two eligibility periods from December 1, 2022 to June 30, 2023, and from July 1, 2023 to June 30, 2024.
We note that one application may include multiple children.
During period 1, from December 1, 2022 to June 30, 2023, the CRA received 206,290 applications for 323,350 children.
During period 2, from July 1, 2023 to June 30, 2024, as of April 24, 2024, the CRA has received 219,430 applications for 348,710 children.
Between both periods, since December 1, 2022, 441,180 unique children have been supported through the benefit.
In response to part (ii), due to the upfront validation program design of the interim CDB, the number of applications approved equals the number of applications received. Consequently, the CDB volumes stated in response to part (i) are the same for part (ii).
In response to part (iii), the CDB payment was designed to provide upfront financial assistance in which the applicant attests that they have incurred, or will incur, costs related to dental care services. Consequently, the CRA is not in a position to provide the requested number of Canadians who have received dental care paid for through the benefit, as the CRA does not have the data available.