121. (1) Subject to subsection (2), the Dental Insurance Plan shall reimburse every employee who elects to participate in the Plan for the following expenses and the reimbursement is in the following amount: 1. Eighty-five per cent of the cost of basic dental services, endodontic services, periodontic services and repair or maintenance services for existing dentures or bridges specified by the Plan, but not to exceed 85 per cent of the fees set out in the Ontario Dental Association schedule of fees for general practitioners in effect when the expense is incurred. 2. Fifty per cent of the cost of new dentures specified by the Plan, to a maximum of 50 per cent of the fees set out in the Ontario Dental Association schedule of fees in effect when the expense is incurred.  However, $3,000 per person is the maximum reimbursement under this paragraph in respect of an employee, the employee’s spouse and each dependent child of the employee. 3. Fifty per cent of the cost of orthodontic services specified by the Plan and provided to unmarried dependent children of the employee who are more than six years old and less then 19 years old, to a maximum of 50 per cent of the fees set out in the Ontario Dental Association schedule of fees in effect when the expense is incurred.  However, $3,000 is the maximum reimbursement under this paragraph in respect of each dependent child of the employee. 4. Fifty per cent of the cost of crowns, bridgework and other major restorative services specified by the Plan, to a maximum of 50 per cent of the fees set out in the Ontario Dental Association schedule of fees in effect when the expense is incurred.  However, $2,000 per person per year is the maximum reimbursement under this paragraph in respect of an employee, the employee’s spouse and each dependent child of the employee.  O. Reg. 1/04, s. 32; O. Reg. 280/04, s. 6. (2) The following conditions and restrictions apply with respect to the benefits described in subsection (1): 1. Coverage under the Plan for an individual or family is subject to a $100 deductible amount each year. 2. The employee is not entitled to be reimbursed for more than one recall examination by a dentist every nine months for an individual over 12 years old and every six months for a younger individual.  O. Reg. 1/04, s. 32. (3) The employer shall pay, (a) the premiums for every full-time employee who joins the Dental Insurance Plan; and (b) 40, 50, 60, 70 or 80 per cent of the premiums of the Dental Insurance Plan for every part-time employee who joins the Plan, whichever percentage is closes to the relation that the employee’s regularly scheduled hours of work bear to full employment and the employee shall pay the balance through payroll deduction.  O. Reg. 1/04, s. 32. (4) An employee who has made the election described in subsection 112 (3) may elect to participate in the Dental Insurance Plan, (a) when he or she makes the election described in subsection 112 (3); (b) in December of any year for coverage commencing on January 1 next following, if the employee has satisfied the waiting period of the Plan and the employee, (i) did not join the Plan on appointment, or (ii) previously opted out of the Plan; or (c) on providing evidence that similar coverage available to the employee under the plan of another person has been terminated, for coverage commencing on the 1st day of the month coinciding with or next following the presentation of the evidence.  O. Reg. 1/04, s. 32. (5) An employee may elect in December of any year to opt out of the Dental Insurance Plan and coverage shall cease at the end of that month.  O. Reg. 1/04, s. 32.