First Session, Forty-fourth Parliament, 70-71 Elizabeth II – 1 Charles III, 2021-2022 |
STATUTES OF CANADA 2022
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An Act respecting cost of living relief measures related to dental care and rental housing
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ASSENTED TO
November 17, 2022
BILL C-31 |
Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act respecting cost of living relief measures related to dental care and rental housing”.
Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the following amendments to Bill C-31, “An Act respecting cost of living relief measures related to dental care and rental housing”.
That Bill C-31, in Clause 3, be amended by
(a) replacing line 17 on page 18 with the following:
vices, only 90% of the payment is to be taken into account
(b) replacing lines 23 to 29 on page 18 with the following:
purposes of paragraph (1)(g) is the total amount of rent paid in 2022 by the applicant.
Part 1 enacts the Dental Benefit Act, which provides for the establishment of an application-based interim dental benefit. The benefit provides interim direct financial support for parents for dental care services received by their children under 12 years of age in the period starting in October 2022 and ending in June 2024.
Part 2 enacts the Rental Housing Benefit Act, which provides for the establishment of a one-time rental housing benefit for eligible persons who have paid rent in 2022 for their principal residence and who apply for the benefit.
Finally, Part 3 makes related amendments to the Income Tax Act, the Excise Tax Act and the Excise Act, 2001.
Available on the House of Commons website at the following address:
www.ourcommons.ca
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Cost of Living Relief Act, No. 2 (Targeted Support for Households)
Enactment of Act
Dental Benefit Act
Definitions
Payment of benefit
Eligibility
Application — first period
Application — second period
Application — additional dental benefit
Application — form, manner and contents
Amount of benefit
Attestation
Minister of National Revenue
Agreements or arrangements
Delegation
Payment out of Consolidated Revenue Fund
Social Insurance Number
Provision of information and documents
Benefit cannot be charged, etc.
Reconsideration of application
Request for review
Return of overpayment or erroneous payment
Limitation or prescription period
No interest payable
Violations
Limitation of imposition of penalties
Rescission or reduction of penalty
Recovery as debt due to His Majesty
Offences
Designation — investigators
Limitation period
Sunset provision
Enactment of Act
Rental Housing Benefit Act
Definitions
Payment of benefit
Eligibility
Application
Attestation
Corporation
Minister of National Revenue
Agreements or arrangements
Delegation
Availability of information
Payment out of Consolidated Revenue Fund
Social Insurance Number
Provision of information and documents
Benefit cannot be charged, etc.
Reconsideration of application
Request for review
Return of overpayment or erroneous payment
Limitation or prescription period
No interest payable
Violations
Limitation of imposition of penalties
Rescission or reduction of penalty
Recovery as debt due to His Majesty
Offences
Designation — investigators
Limitation period
Sunset provision
Income Tax Act
Excise Tax Act
Excise Act, 2001
70-71 Elizabeth II – 1 Charles III |
CHAPTER 14 |
An Act respecting cost of living relief measures related to dental care and rental housing |
[Assented to 17th November, 2022]
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His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1 This Act may be cited as the Cost of Living Relief Act, No. 2 (Targeted Support for Households).
Whereas the cost of dental care services is of particular concern for Canadians, as many have no access to a dental services plan and do not use those services because of the cost;
Whereas a lack of access to dental care services not only causes harm to children but also has an impact on the health care system, with dental surgeries being regularly performed in pediatric hospitals;
And whereas the Government of Canada recognizes the need to provide interim dental benefits for children under 12 years old while working towards the development of a long term national dental care program;
Now, therefore, His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Agency has the same meaning as in section 2 of the Canada Revenue Agency Act. (Agence)
base taxation year has the same meaning as in section 122.6 of the Income Tax Act. (année de base)
benefit period means, as the case may be,
(a) the period beginning on October 1, 2022 and ending on June 30, 2023; or
(b) the period beginning on July 1, 2023 and ending on June 30, 2024. (période de prestation)
Canada child benefit means a deemed overpayment under Subdivision A.1 of Division E of Part I of the Income Tax Act. (allocation canadienne pour enfants)
cohabiting spouse or common-law partner has the same meaning as in section 122.6 of the Income Tax Act. (époux ou conjoint de fait visé)
Commissioner has the same meaning as in section 2 of the Canada Revenue Agency Act. (commissaire)
dental care services means the services that a dentist, denturist or dental hygienist is lawfully entitled to provide, including oral surgery and diagnostic, preventative, restorative, endodontic, periodontal, prosthodontic and orthodontic services. (services de soins dentaires)
dental services plan means a contract of insurance in respect of dental care services or a dental care insurance plan obtained on the basis of employment or purchased privately. (régime d’assurance dentaire)
eligible parent has the meaning assigned by the definition eligible individual in section 122.6 of the Income Tax Act. (parent admissible)
His Majesty means His Majesty in right of Canada. (Sa Majesté)
Minister means the Minister of Health. (ministre)
qualified dependant has the same meaning as in section 122.6 of the Income Tax Act. (personne à charge admissible)
shared-custody parent has the same meaning as in section 122.6 of the Income Tax Act. (parent ayant la garde partagée)
(a) they are entitled to apply for the dental benefit under section 5, 6 or 7;
(b) they make an application in accordance with section 8 and provide the Minister with any information that the Minister may require in respect of the application;
(c) their adjusted income is less than $90,000 for the base taxation year in relation to
(i) in the case of an application made under section 5 or paragraph 7(a), December 1, 2022, and
(ii) in the case of an application made under section 6 or paragraph 7(b), July 1, 2023;
(d) they make the application in respect of a person who has received or will receive dental care services the costs of which have not been and will not be fully paid or reimbursed under a program or plan established by the government of Canada or of a province; and
(e) they make the application in respect of a person who is not insured under a dental services plan and who does not have access to a dental care insurance plan obtained on the basis of the employment of the applicant, their cohabiting spouse or common law partner or any other person
(i) in the case of a person who has received dental care services on or before the date of the application, on the date the person received the services, and
(ii) in the case of a person who will receive dental care services after the date of the application, on the date of the application.
(a) the Minister determines that their eligibility for a dental benefit for which they previously applied under section 5 was based on a misrepresentation or the concealment of a material fact on the part of the applicant; or
(b) the Minister has decided that an applicant has committed a violation in relation to an application for a dental benefit previously made under section 5 and no decision to rescind that decision has been made.
(a) who has received or will receive dental care services in Canada during the period beginning on October 1, 2022 and ending on June 30, 2023;
(b) who is under 12 years of age on December 1, 2022; and
(c) in respect of whom the parent is in receipt of a Canada child benefit on that date.
(a) who has received or will receive dental care services in Canada during that period;
(b) who is under 12 years of age on July 1, 2023;
(c) in respect of whom the parent is in receipt of a Canada child benefit on that date; and
(d) in respect of whom no person who is entitled to apply for an additional dental benefit under paragraph 7(a) and who is eligible for that benefit has made an application under that paragraph.
(a) they make the application in respect of a person
(i) in respect of whom they made an application for a dental benefit under section 5 and were eligible for that benefit,
(ii) in respect of whom no eligible parent who is entitled to apply for a dental benefit under section 6 and who is eligible for that benefit has made an application under that section, and
(iii) who received dental care services during the period beginning on October 1, 2022 and ending on June 30, 2023, the cost of which exceeded $650; or
(b) they are an eligible parent, their adjusted income was less than $90,000 for the base taxation year in relation to December 1, 2022 and they make the application in respect of their qualified dependant
(i) in respect of whom a dental benefit was not received for the period beginning on December 1, 2022 and ending on June 30, 2023,
(ii) in respect of whom they made an application for a dental benefit under section 6 and are eligible for that benefit,
(iii) who has received or will receive dental care services during the period beginning on July 1, 2023 and ending on June 30, 2024, the cost of which has exceeded or will exceed $650, and
(iv) who is not insured under a dental services plan and who does not have access to a dental care insurance plan obtained on the basis of the employment of the applicant, their cohabiting spouse or common law partner or any other person
(A) in the case of a dependant who has received dental care services on or before the date of the application, on the date the dependant received the services, and
(B) in the case of a dependant who will receive dental care services after the date of the application, on the date of the application.
(a) the applicant’s name and address;
(b) the attestation referred to in section 10;
(c) the name, address and telephone number of the dentist, denturist or dental hygienist who provided, or who the applicant intends to have provide, dental care services for the person in respect of whom the application is made, as well as the month during which the services were provided or during which the applicant intends to have the services provided;
(d) the name, address and telephone number of the employer, if any, of the applicant and of their cohabiting spouse or common-law partner
(i) in the case of a person who has received dental care services on or before the date of the application, on the date that person received the services, and
(ii) in the case of a person who will receive dental care services after the date of the application, on the date of the application; and
(e) any other information that the Minister may require.
(a) $650, if an applicant’s adjusted income is less than $70,000 for the base taxation year in relation to
(i) in the case of an application made under section 5 or paragraph 7(a), December 1, 2022, and
(ii) in the case of an application made under section 6 or paragraph 7(b), July 1, 2023;
(b) $390, if an applicant’s adjusted income is equal to or greater than $70,000 but less than $80,000 for the base taxation year in relation to
(i) in the case of an application made under section 5 or paragraph 7(a), December 1, 2022, and
(ii) in the case of an application made under section 6 or paragraph 7(b), July 1, 2023; and
(c) $260, if an applicant’s adjusted income is equal to or greater than $80,000 but less than $90,000 for the base taxation year in relation to
(i) in the case of an application made under section 5 or paragraph 7(a), December 1, 2022, and
(ii) in the case of an application made under section 6 or paragraph 7(b), July 1, 2023.
(a) in the case of an application made under section 5 or paragraph 7(a), the period beginning on October 1, 2022 and ending on June 30, 2023; and
(b) in the case of an application made under section 6 or paragraph 7(b), the period beginning on July 1, 2023 and ending on June 30, 2024.
(a) the person in respect of whom the application is made has received dental care services in Canada during the relevant period or the applicant intends for the person to receive dental care services in Canada during the relevant period; and
(b) the person in respect of whom the application is made is not insured under a dental services plan and does not have access to a dental care insurance plan obtained on the basis of the employment of the applicant, their cohabiting spouse or common law partner or any other person
(i) in the case of a person who has received dental care services on or before the date of the application, on the date that person received the services, and
(ii) in the case of a person who the applicant intends to receive dental care services after the date of the application, on the date of the application.
(a) in the case of an application made under section 5 or paragraph 7(a), the period beginning on October 1, 2022 and ending on June 30, 2023; and
(b) in the case of an application made under section 6 or paragraph 7(b), the period beginning on July 1, 2023 and ending on June 30, 2024.
(a) is not subject to the operation of any law relating to bankruptcy or insolvency;
(b) cannot be assigned, charged, attached or given as security;
(c) cannot be retained by way of deduction, set-off or compensation under any Act of Parliament other than this Act; and
(d) is not garnishable moneys for the purposes of the Family Orders and Agreements Enforcement Assistance Act.
(a) a written promise to pay the money owing, signed by the person or their agent or other representative;
(b) a written acknowledgment of the money owing, signed by the person or their agent or other representative, whether or not a promise to pay can be implied from it and whether or not it contains a refusal to pay;
(c) a part payment by the person or their agent or other representative of any money owing; or
(d) any acknowledgment of the money owing made by the person, their agent or other representative or the trustee or administrator in the course of proceedings under the Bankruptcy and Insolvency Act or any other legislation dealing with the payment of debts.
(a) knowingly make, in relation to an application for a dental benefit, a representation that is false or misleading; or
(b) make an application for, and receive, a dental benefit knowing that they are not eligible to receive it.
(a) for the purpose of obtaining a dental benefit for themselves, knowingly uses false identity information or another person’s identity information;
(b) with intent to steal all or a substantial part of another person’s dental benefit, counsels that person to apply for the benefit; or
(c) knowingly makes, in relation to one or more applications under this Act, three or more representations that are false or misleading, if the total amount of the dental benefits that were or would have been paid as a result of the applications is at least $5,000.
His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Agency means the Canada Revenue Agency. (Agence)
cohabiting spouse or common-law partner has the same meaning as in section 122.6 of the Income Tax Act. (époux ou conjoint de fait visé)
Commissioner has the same meaning as in section 2 of the Canada Revenue Agency Act. (commissaire)
Corporation means the Canada Mortgage and Housing Corporation. (Société)
His Majesty means His Majesty in right of Canada. (Sa Majesté)
Minister means the member of the King’s Privy Council for Canada designated as Minister for the purposes of the Canada Mortgage and Housing Corporation Act. (ministre)
reference day means the later of December 1, 2022 and the day on which this Act comes into force. (date de référence)
rent means a payment made under a lease, licence or similar arrangement to occupy a principal residence, including any part of the payment that is allocated to pay for utilities or property taxes. It does not include any such payment, or part of any such payment,
(a) that is paid in respect of utilities or property taxes to a person or entity who is not a party to the lease, licence or arrangement;
(b) that is to be deducted from income from business under the Income Tax Act;
(c) that is specified and that is allocated to pay for board or other services;
(d) that is paid by a person to a related person, within the meaning of paragraph 251(2)(a) and subsection 251(6) of the Income Tax Act, and that is not income of the related person for the purposes of that Act; or
(e) that is paid with respect to a capital lease. (loyer)
(a) they are at least 15 years of age on the reference day;
(b) they are alive on the day on which their application is made in accordance with section 5;
(c) they are resident in Canada in 2022 for the purposes of the Income Tax Act and their principal residence is, on the reference day, situated in Canada;
(d) they — and, if any, their cohabiting spouse or common-law partner — have filed a return of income, as defined in section 122.6 of the Income Tax Act, for 2021 no later than the 120th day after the reference day;
(e) they have an adjusted income for 2021 of no more than
(i) $35,000, if they
(A) have a cohabiting spouse or common-law partner on the reference day,
(B) reside on the reference day with a qualified dependant, as defined in section 122.6 of the Income Tax Act, or
(C) claimed a deduction for 2021 under subsection 118(1) of that Act, because of paragraph (b) of the description of B in that subsection, and are entitled to that deduction, or
(ii) $20,000, in any other case;
(f) they — or, if any, their cohabiting spouse or common-law partner — paid, in 2022, rent that is in respect of 2022 for the applicant’s principal residence situated in Canada; and
(g) subject to any of subsections (2) to (6) that apply in the circumstances, the total amount of the rent referred to in paragraph (f) is at least 30% of the applicant’s adjusted income for 2021.
(a) be in the form and manner established by the Minister; and
(b) be made no earlier than the reference day and no later than the 120th day after the reference day.
(a) has all the rights and liabilities of His Majesty and the Minister under this Act; and
(b) exercises all the powers and performs all the duties and functions of the Minister under this Act.
(a) the Minister of National Revenue may, at the request and on behalf of the Corporation, make payments out of the Consolidated Revenue Fund for the purposes of this Act and those payments are to be charged to the special account; and
(b) money owing to His Majesty under this Act is to be deposited into the Consolidated Revenue Fund and, unless the special account has been closed under paragraph 28(2)(b), credited to the special account.
(a) is not subject to the operation of any law relating to bankruptcy or insolvency;
(b) cannot be assigned, charged, attached or given as security;
(c) cannot be retained by way of deduction, set-off or compensation under any Act of Parliament other than this Act; and
(d) is not garnishable moneys for the purposes of the Family Orders and Agreements Enforcement Assistance Act.
(a) a written promise to pay the money owing, signed by the person or their agent or other representative;
(b) a written acknowledgment of the money owing, signed by the person or their agent or other representative, whether or not a promise to pay can be implied from it and whether or not it contains a refusal to pay;
(c) a part payment by the person or their agent or other representative of any money owing; or
(d) any acknowledgment of the money owing made by the person, their agent or other representative or the trustee or administrator in the course of proceedings under the Bankruptcy and Insolvency Act or any other legislation dealing with the payment of debts.
(a) knowingly make, in relation to an application for a rental housing benefit, a representation that is false or misleading; or
(b) make an application for, and receive, a rental housing benefit knowing that they are not eligible to receive it.
(a) for the purpose of obtaining a rental housing benefit for themselves, knowingly uses false identity information or another person’s identity information; or
(b) with intent to steal all or a substantial part of another person’s rental housing benefit, counsels that person to apply for the benefit.
(a) any money paid out under subsection 12(1) and held on that day by the Corporation is to be paid into the Consolidated Revenue Fund and credited to the Receiver General; and
(b) any special account referred to in subsection 12(2) is closed and any money in that account on closing is to remain in the Consolidated Revenue Fund and is credited to the Receiver General.
R.S., c. 1 (5th Supp.)
(t) an amount received under the Dental Benefit Act.
(xx) to an official of
(A) the Canada Revenue Agency solely for the purposes of the administration or enforcement of the Dental Benefit Act, or
(B) the Department of Health solely for the purposes of the formulation or evaluation of policy for that Act,
(xxi) to an official of the Canada Revenue Agency solely for the purposes of the administration or enforcement of the Rental Housing Benefit Act, or
(xxii) to a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, the Canada Mortgage and Housing Corporation, solely for the purposes of the formulation or evaluation of policy for the Rental Housing Benefit Act;
R.S., c. E-15
(xi) to an official of
(A) the Canada Revenue Agency solely for the purposes of the administration or enforcement of the Dental Benefit Act, or
(B) the Department of Health solely for the purposes of the formulation or evaluation of policy for that Act,
(xii) to an official of the Canada Revenue Agency solely for the purposes of the administration or enforcement of the Rental Housing Benefit Act, or
(xiii) to a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, the Canada Mortgage and Housing Corporation, solely for the purposes of the formulation or evaluation of policy for the Rental Housing Benefit Act;
2002, c. 22
(xii) to an official of
(A) the Agency solely for the purposes of the administration or enforcement of the Dental Benefit Act, or
(B) the Department of Health solely for the purposes of the formulation or evaluation of policy for that Act,
(xiii) to an official of the Agency solely for the purposes of the administration or enforcement of the Rental Housing Benefit Act, or
(xiv) to a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, the Canada Mortgage and Housing Corporation, solely for the purposes of the formulation or evaluation of policy for the Rental Housing Benefit Act;
Published under authority of the Speaker of the House of Commons
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