task6_model_deployment/assets/C-30_4.txt

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First Session, Forty-fourth Parliament,
70-71 Elizabeth II – 1 Charles III, 2021-2022
STATUTES OF CANADA 2022
CHAPTER 13
An Act to amend the Income Tax Act
(temporary enhancement to the Goods and
Services Tax/Harmonized Sales Tax credit)
ASSENTED TO
OCTOBER 18, 2022
BILL C-30

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RECOMMENDATION
Her Excellency the Governor General recommends to the House
of Commons the appropriation of public revenue under the cir-
cumstances, in the manner and for the purposes set out in a
measure entitled “An Act to amend the Income Tax Act (tempo-
rary enhancement to the Goods and Services Tax/Harmonized
Sales Tax credit)”.
SUMMARY
This enactment amends the Income Tax Act in order to double
the Goods and Services Tax/Harmonized Sales Tax (GST/HST)
credit for six months, effectively increasing the maximum annual
GST/HST credit amounts by 50% for the 2022-2023 benefit year.
Available on the House of Commons website at the following address:
www.ourcommons.ca
2021-2022

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70-71 ELIZABETH II – 1 CHARLES III
CHAPTER 13
An Act to amend the Income Tax Act (temporary en-
hancement to the Goods and Services Tax/Harmo-
nized Sales Tax credit)
[Assented to 18th October, 2022]
His Majesty, by and with the advice and consent of
the Senate and House of Commons of Canada,
enacts as follows:
Short Title
Short title
1 This Act may be cited as the Cost of Living Relief Act,
No. 1 (Targeted Tax Relief).
R.S., c. 1 (5th Supp.)
Income Tax Act
2 (1) Section 122.5 of the Income Tax Act is
amended by adding the following after subsec-
tion (3.001):
Additional deemed payment
(3.002) An eligible individual in relation to a month
specified for a taxation year who files a return of income
for the taxation year is deemed to have paid during the
specified month on account of their tax payable under
this Part for the taxation year an amount determined by
the formula
0.25 × (A – B) – C
where
A
is the total of
(a) $918,
(b) $918 for the qualified relation, if any, of the
individual in relation to the specified month,
(c) if the individual has no qualified relation in re-
lation to the specified month and is entitled to
deduct an amount for the taxation year under sub-
section 118(1) because of paragraph (b) of the de-
scription of B in that subsection in respect of a
2021-2022

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qualified dependant of the individual in relation
to the specified month, $918,
(d) $483 times the number of qualified depen-
dants of the individual in relation to the specified
month, other than a qualified dependant in re-
spect of whom an amount is included under para-
graph (c) in computing the total for the specified
month,
(e) if the individual has no qualified relation and
has one or more qualified dependants, in relation
to the specified month, $483, and
(f) if the individual has no qualified relation and
no qualified dependant, in relation to the specified
month, the lesser of $483 and 6% of the amount, if
any, by which the individual’s income for the taxa-
tion year exceeds $9,919;
B
is 15% of the amount, if any, by which the individu-
al’s adjusted income for the taxation year ex-
ceeds $39,826; and
C
is the amount that the eligible individual is deemed
to have paid under subsection (3) during the speci-
fied month on account of their tax payable for the
taxation year.
(2) Section 122.5 of the Act is amended by adding
the following after subsection (3.02):
Additional deemed payment — shared-custody parent
(3.03) Notwithstanding subsection (3.002), if an eligible
individual is a shared-custody parent (within the mean-
ing assigned by section 122.6, but with the words quali-
fied dependant in that section having the meaning as-
signed by subsection (1) in respect of one or more quali-
fied dependants at the beginning of a month, the amount
deemed by subsection (3.002) to have been paid during
the specified month is equal to the amount determined
by the following formula:
0.5 × (A + B)
where
A
is the amount determined by the formula in subsec-
tion (3.002), calculated without reference to this sub-
section; and
B
is the amount determined by the formula in subsec-
tion (3.002), calculated without reference to this sub-
section and subparagraph (b)(ii) of the definition eli-
gible individual in section 122.6.
(3) Section 122.5 of the Act is amended by adding
the following after subsection (4.1):
2021-2022
Chapter 13: Cost of Living Relief Act, No. 1 (Targeted Tax Relief)
Income Tax Act
Section  
2

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Month specified
(4.2) Notwithstanding subsection (4) and for the purpos-
es of this section, the month specified in subsection
(3.002) is October 2022 and the taxation year is the 2021
taxation year.
3 (1) Paragraph 152(1)(b) of the Act is replaced by
the following:
(b) the amount of tax, if any, deemed by subsection
120(2) or (2.2), 122.5(3), (3.001) or (3.002), 122.51(2),
122.7(2) or (3), 122.8(4), 122.9(2), 122.91(1), 125.4(3),
125.5(3), 125.6(2) or (2.1), 127.1(1), 127.41(3) or
210.2(3) or (4) to be paid on account of the taxpayer’s
tax payable under this Part for the year.
(2) Paragraph 152(1.2)(d) of the Act is replaced by
the following:
(d) the Minister determines the amount deemed by
subsection 122.5(3), (3.001) or (3.002) or 122.8(4) to
have been paid by an individual for a taxation year to
be nil, subsection (2) does not apply to the determina-
tion unless the individual requests a notice of determi-
nation from the Minister.
(3) Paragraph 152(4.2)(b) of the Act is replaced by
the following:
(b) redetermine the amount, if any, deemed by sub-
section 120(2) or (2.2), 122.5(3), (3.001) or (3.002),
122.51(2), 122.7(2) or (3), 122.8(4), 122.9(2), 122.91(1),
127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on ac-
count of the taxpayer’s tax payable under this Part for
the year or deemed by subsection 122.61(1) to be an
overpayment on account of the taxpayer’s liability un-
der this Part for the year.
4 Paragraph 160.1(1.1)(b) of the Act is replaced by
the following:
(b) the total of the amounts deemed by subsection
122.5(3) or (3.002) to have been paid by the individual
during those specified months.
Published under authority of the Speaker of the House of Commons
2021-2022
Chapter 13: Cost of Living Relief Act, No. 1 (Targeted Tax Relief)
Income Tax Act
Sections 2-4

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Available on the House of Commons website
Disponible sur le site Web de la Chambre des com