If your application is denied

If your application is denied and you do not agree with the decision, you may ask to have your application reviewed again.

If you received a payment

If you are found to be ineligible, you must return any payments you received. Depending on your situation, you may not be able to apply for another payment.

If you disagree with the decision

Your request for a second review must be submitted within 90 days of the decision and include the following:

  • The reasons why you disagree with the decision (such as, not all of the information was considered, certain facts or details were missing, or misinterpreted)
  • Any relevant new documents, new facts, or correspondence
  • Your current home address and phone number

To maintain impartiality and transparency, the second review will not be done by the same CRA official who did the first review.

Request a second review


Sign in to CRA My Account Register

By fax
Send your request by fax
  1. Include a cover sheet with your full name, SIN, reference number (if available), a daytime phone number, and the number of pages you're faxing
  2. Label the cover sheet: "Second review for Canada Dental Benefit payments"
  3. Fax your documents to 1-833-325-0555
By mail
Send your request by mail

Canada Dental Benefit
Sudbury Tax Centre
P.O. Box 20000, Station A
Sudbury ON P3A 5C1

If the second review is denied

If you disagree with the result of the second review, you may apply to the Federal Court for a judicial review of the CRA decision within 30 days of the date you received the second review decision.

Page details

Date modified: