If you disagree with the decision
If your application is denied and you do not agree with the decision, you may ask to have your application reviewed again.
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
- Online
- By fax
Send your request by fax
- 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
- Label the cover sheet: "Second review for Canada Dental Benefit payments"
- 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.