This bill is called the Cost of Living Relief Act and it amends the Income Tax Act in order to temporarily enhance the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit. The amendment doubles the credit for six months, effectively increasing the maximum annual credit amounts by 50% for the 2022-2023 benefit year. This means that individuals will receive more money back on their taxes, specifically related to the GST/HST credit.