task6_model_deployment/assets/C-31_4.txt

Page 1 
First Session, Forty-fourth Parliament,
70-71 Elizabeth II – 1 Charles III, 2021-2022
STATUTES OF CANADA 2022
CHAPTER 14
An Act respecting cost of living relief
measures related to dental care and rental
housing
ASSENTED TO
NOVEMBER 17, 2022
BILL C-31

Page 2 
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 respecting cost of living relief mea-
sures related to dental care and rental housing”.
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 following amendments to
Bill C-31, “An Act respecting cost of living relief measures relat-
ed 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.
SUMMARY
Part 1 enacts the Dental Benefit Act, which provides for the es-
tablishment 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 eligi-
ble persons who have paid rent in 2022 for their principal resi-
dence 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
2021-2022

Page 3 
TABLE OF PROVISIONS
An Act respecting cost of living relief measures
related to dental care and rental housing
Short Title
Cost of Living Relief Act, No. 2 (Targeted Support for
Households)
1
PART 1
Dental Benefit Act
Enactment of Act
2
An Act respecting benefits in relation
to dental care
Short Title
Dental Benefit Act
1
Interpretation
Definitions
2
Dental Benefit
Payment of benefit
3
Eligibility
4
Application — first period
5
Application — second period
6
Application — additional dental benefit
7
Application — form, manner and contents
8
Amount of benefit
9
Attestation
10
General
Minister of National Revenue
11
Agreements or arrangements
12
Delegation
13
Payment out of Consolidated Revenue Fund
14
Social Insurance Number
15
Provision of information and documents
16
Benefit cannot be charged, etc.
17
Reconsideration of application
18
Request for review
19
Return of overpayment or erroneous payment
20
2021-2022

Page 4 
Limitation or prescription period
21
No interest payable
22
Violations
23
Limitation of imposition of penalties
24
Rescission or reduction of penalty
25
Recovery as debt due to His Majesty
26
Offences
27
Designation — investigators
28
Limitation period
29
Sunset provision
30
PART 2
Rental Housing Benefit Act
Enactment of Act
3
An Act respecting benefits in relation
to rental housing
Short Title
Rental Housing Benefit Act
1
Interpretation
Definitions
2
Rental Housing Benefit
Payment of benefit
3
Eligibility
4
Application
5
Attestation
6
General
Corporation
7
Minister of National Revenue
8
Agreements or arrangements
9
Delegation
10
Availability of information
11
Payment out of Consolidated Revenue Fund
12
Social Insurance Number
13
Provision of information and documents
14
Benefit cannot be charged, etc.
15
Reconsideration of application
16
Request for review
17
Return of overpayment or erroneous payment
18
Limitation or prescription period
19
No interest payable
20
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
TABLE OF PROVISIONS

Page 5 
Violations
21
Limitation of imposition of penalties
22
Rescission or reduction of penalty
23
Recovery as debt due to His Majesty
24
Offences
25
Designation — investigators
26
Limitation period
27
Sunset provision
28
PART 3
Related Amendments
Income Tax Act
4
Excise Tax Act
6
Excise Act, 2001
7
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
TABLE OF PROVISIONS

Page 6 

Page 7 
70-71 ELIZABETH II – 1 CHARLES III
CHAPTER 14
An Act respecting cost of living relief measures relat-
ed to dental care and rental housing
[Assented to 17th November, 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. 2 (Targeted Support for Households).
PART 1
Dental Benefit Act
Enactment of Act
2 The Dental Benefit Act is enacted as follows:
An Act respecting benefits in relation to dental care
Preamble
Whereas the cost of dental care services is of particu-
lar 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 be-
ing regularly performed in pediatric hospitals;
And whereas the Government of Canada recognizes
the need to provide interim dental benefits for chil-
dren under 12 years old while working towards the
2021-2022

Page 8 
development of a long term national dental care pro-
gram;
Now, therefore, 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 Dental Benefit Act.
Interpretation
Definitions
2 (1) The following definitions apply in this Act.
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 end-
ing 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 In-
come 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 pro-
vide, 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)
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 1 Dental Benefit Act
Section  
2

Page 9 
eligible parent has the meaning assigned by the defini-
tion 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 sec-
tion 122.6 of the Income Tax Act. (personne à charge
admissible)
shared-custody parent has the same meaning as in sec-
tion 122.6 of the Income Tax Act. (parent ayant la
garde partagée)
Definition of adjusted income
(2) For the purposes of this Act, adjusted income has
the same meaning as in section 122.6 of the Income Tax
Act, except that the reference to “at the end of the year” is
to be read as a reference to “on December 1, 2022 in the
case of an application made under section 5 or paragraph
7(a) and on July 1, 2023 in the case of an application
made under section 6 or paragraph 7(b)”.
Dental Benefit
Payment of benefit
3 The Minister must pay a dental benefit to a person
who is eligible for the benefit and who makes an applica-
tion.
Eligibility
4 (1) Subject to subsection (4), a person is eligible for a
dental benefit if they meet the following conditions:
(a) they are entitled to apply for the dental benefit un-
der section 5, 6 or 7;
(b) they make an application in accordance with sec-
tion 8 and provide the Minister with any information
that the Minister may require in respect of the applica-
tion;
(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
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 1 Dental Benefit Act
Section  
2

Page 10 
(ii) in the case of an application made under sec-
tion 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 estab-
lished 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 applica-
tion, 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.
Part-year residents
(2) For the purposes of determining the applicant’s ad-
justed income in paragraph (1)(c), if a person was a non-
resident in Canada for the purposes of the Income Tax
Act at any time in a taxation year, the person’s income for
the year is deemed to be the amount that would have
been the person’s income for the year had the person
been resident in Canada throughout the year.
Bankruptcy
(3) For the purposes of determining the applicant’s ad-
justed income in paragraph (1)(c), if in a taxation year a
person becomes bankrupt, their income for the taxation
year is to include their income for the taxation year that
begins on January 1 of the calendar year that includes the
date of bankruptcy.
Ineligibility
(4) The Minister may decide that an applicant is ineligi-
ble for a dental benefit if
(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 con-
cealment of a material fact on the part of the appli-
cant; or
(b) the Minister has decided that an applicant has
committed a violation in relation to an application for
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 1 Dental Benefit Act
Section  
2

Page 11 
a dental benefit previously made under section 5 and
no decision to rescind that decision has been made.
Application — first period
5 An eligible parent may, during the period beginning on
December 1, 2022 and ending on June 30, 2023, apply to
the Minister for a dental benefit in respect of each of
their qualified dependants
(a) who has received or will receive dental care ser-
vices in Canada during the period beginning on Octo-
ber 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.
Application — second period
6 An eligible parent may, during the period beginning on
July 1, 2023 and ending on June 30, 2024, apply to the
Minister for a dental benefit in respect of each of their
qualified dependants
(a) who has received or will receive dental care ser-
vices 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.
Application — additional dental benefit
7 A person may, during the period beginning on July 1,
2023 and ending on June 30, 2024, apply to the Minister
for an additional dental benefit if
(a) they make the application in respect of a person
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 1 Dental Benefit Act
Section  
2

Page 12 
(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 en-
titled to apply for a dental benefit under section 6
and who is eligible for that benefit has made an ap-
plication 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 re-
lation to December 1, 2022 and they make the applica-
tion in respect of their qualified dependant
(i) in respect of whom a dental benefit was not re-
ceived 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 in-
surance plan obtained on the basis of the employ-
ment 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 applica-
tion, on the date of the application.
Application — form, manner and contents
8 An application for a dental benefit must be made in
the form and manner established by the Minister and
must contain the following:
(a) the applicant’s name and address;
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 1 Dental Benefit Act
Section  
2

Page 13 
(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 applica-
tion 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 cohabit-
ing 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 applica-
tion, 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 re-
quire.
Amount of benefit
9 (1) Subject to subsection (2), the amount of a dental
benefit is
(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 sec-
tion 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 sec-
tion 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
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 1 Dental Benefit Act
Section  
2

Page 14 
(ii) in the case of an application made under sec-
tion 6 or paragraph 7(b), July 1, 2023.
Amount — shared-custody parent
(2) If, at the beginning of the relevant period, an appli-
cant is a shared-custody parent of the person in respect
of whom the application is made, the amount of a dental
benefit is 50% of the amount referred to in paragraph
(1)(a), (b) or (c), as the case may be.
Relevant period
(3) For the purposes of subsection (2), the relevant peri-
od is
(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.
December 1, 2022
(4) For the purposes of subsection (2) and paragraph
(3)(a), the period beginning on October 1, 2022 and end-
ing on June 30, 2023 is deemed to begin on December 1,
2022.
Limit
(5) No more than two dental benefits — or, in the case of
shared-custody parents, no more than four dental bene-
fits in the amount referred to in subsection (2) — may be
paid in respect of a person who has received or will re-
ceive dental services.
Attestation
10 (1) The applicant must, in their application, attest
that
(a) the person in respect of whom the application is
made has received dental care services in Canada dur-
ing the relevant period or the applicant intends for the
person to receive dental care services in Canada dur-
ing 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 appli-
cant, their cohabiting spouse or common law partner
or any other person
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 1 Dental Benefit Act
Section  
2

Page 15 
(i) in the case of a person who has received dental
care services on or before the date of the applica-
tion, on the date that person received the services,
and
(ii) in the case of a person who the applicant in-
tends to receive dental care services after the date
of the application, on the date of the application.
Relevant period
(2) For the purposes of subsection (1), the relevant peri-
od is
(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.
General
Minister of National Revenue
11 The Minister of National Revenue may provide ser-
vices and carry out activities to support the Minister in
the administration and enforcement of this Act and may
authorize the Commissioner or any other person who is
employed or engaged by the Agency or who occupies a
position of responsibility in the Agency to provide those
services or carry out those activities.
Agreements or arrangements
12 The Minister may enter into agreements or arrange-
ments with any department, board or agency of the Gov-
ernment of Canada to assist the Minister in carrying out
the purposes and provisions of this Act.
Delegation
13 The Minister may authorize the Commissioner or any
other person or body, or member of a class of persons or
bodies, to exercise any power or perform any duty or
function of the Minister under this Act.
Payment out of Consolidated Revenue Fund
14 All amounts payable by the Minister under section 3
are to be paid out of the Consolidated Revenue Fund.
Social Insurance Number
15 The Minister is authorized to collect and use, for the
purposes of the administration and enforcement of this
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 1 Dental Benefit Act
Section  
2

Page 16 
Act, the Social Insurance Number of a person who makes
an application under this Act.
Provision of information and documents
16 (1) The Minister may, for any purpose related to ver-
ifying compliance or preventing non-compliance with
this Act, require that any person provide any information
or document, including a receipt for payment in respect
of dental care services, within the reasonable time that
the Minister may specify.
Ineligibility
(2) The Minister may decide that an applicant who fails
to fulfill or comply with a requirement under subsection
(1) is ineligible for a dental benefit in respect of the bene-
fit period to which the application relates.
Benefit cannot be charged, etc.
17 A dental benefit
(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 Assis-
tance Act.
Reconsideration of application
18 (1) Subject to subsection (5), the Minister may re-
consider an application within 24 months after the day
on which the benefit period to which the application re-
lates ends.
Decision
(2) If the Minister decides on reconsideration that a per-
son has received money by way of a dental benefit to
which they were not entitled, or has not received money
to which they were entitled, the Minister must calculate
the amount of the money and notify the person of the
Minister’s decision.
Amount repayable
(3) Section 20 applies if the Minister decides that a per-
son has received money by way of a dental benefit to
which they were not entitled.
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 1 Dental Benefit Act
Section  
2

Page 17 
Amount payable
(4) If the Minister decides that a person was entitled to
receive money by way of a dental benefit, and the money
was not paid, the amount calculated under subsection (2)
is payable to the person.
Extended time to reconsider claim
(5) If, in the opinion of the Minister, a false or mislead-
ing statement or representation has been made in con-
nection with an application for a dental benefit, the Min-
ister has 72 months within which to reconsider the appli-
cation.
Request for review
19 (1) A person who is the subject of a decision of the
Minister made under this Act may make a request to the
Minister, in the form and manner established by the
Minister, for a review of that decision at any time within
90 days after the day on which they are notified of the de-
cision or any further time that the Minister may allow.
Review
(2) The Minister must review the decision if a request for
its review is made under subsection (1). On completion of
the review, the Minister must confirm, vary or rescind
the decision.
Notification
(3) The Minister must notify the person who made the
request of the result of the Minister’s review under sub-
section (2).
Return of overpayment or erroneous payment
20 (1) If the Minister determines that a person has re-
ceived a dental benefit to which they are not entitled, or
an amount in excess of the amount of such a benefit to
which they are entitled, the person must repay the
amount of the payment or the excess amount, as the case
may be, as soon as feasible.
Recovery as debt due to His Majesty
(2) The amount of the erroneous payment or overpay-
ment, as determined by the Minister, constitutes a debt
due to His Majesty as of the day on which the amount
was paid and the debt is payable and may be recovered
by the Minister as of the day the Minister determined the
amount of the erroneous payment or overpayment.
Limitation or prescription period
21 (1) Subject to this section, no action or proceedings
may be taken to recover money owing under this Act af-
ter the end of the six-year limitation or prescription
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 1 Dental Benefit Act
Section  
2

Page 18 
period that begins on the day on which the money be-
comes due and payable.
Deduction, set-off or compensation
(2) Money owing by a person under this Act may be re-
covered at any time by way of deduction from, or set-off
or compensation against, any sum of money, including a
dental benefit, that may be due or payable by His Majesty
to the person, other than an amount payable under sec-
tion 122.61 of the Income Tax Act.
Acknowledgment of liability
(3) If a person’s liability for money owing under this Act
is acknowledged in accordance with subsection (5), the
time during which the limitation or prescription period
has run before the acknowledgment does not count in the
calculation of that period.
Acknowledgment after limitation or prescription
period
(4) If a person’s liability for money owing under this Act
is acknowledged in accordance with subsection (5) after
the end of the limitation or prescription period, an action
or proceedings to recover the money may, subject to sub-
sections (3) and (6), be brought within six years after the
date of the acknowledgment.
Types of acknowledgments
(5) An acknowledgment of liability means
(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 represen-
tative, 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 oth-
er 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 oth-
er legislation dealing with the payment of debts.
Limitation or prescription period suspended
(6) The running of a limitation or prescription period in
respect of money owing under this Act is suspended
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 1 Dental Benefit Act
Section  
2

Page 19 
during any period in which it is prohibited to commence
or continue an action or other proceedings against the
person to recover money owing under this Act.
Non-application
(7) This section does not apply in respect of an action or
proceedings relating to the execution, renewal or en-
forcement of a judgment.
No interest payable
22 No interest is payable on any amount owing to His
Majesty under this Act as a result of an overpayment or
an erroneous payment.
Violations
23 (1) A person commits a violation if they
(a) knowingly make, in relation to an application for a
dental benefit, a representation that is false or mis-
leading; or
(b) make an application for, and receive, a dental ben-
efit knowing that they are not eligible to receive it.
Penalty
(2) The Minister may impose a penalty on a person if the
Minister is of the opinion that the person has committed
a violation.
Amount of penalty
(3) The Minister may set the amount of the penalty for
each violation at not more than 50% of the dental benefit
that was or would have been paid as a result of commit-
ting the violation.
Maximum
(4) The maximum amount of all penalties that may be
imposed on a particular person under this section
is $5,000.
For greater certainty
(5) For greater certainty, no penalty may be imposed on
a person if they mistakenly believe that a representation
is true or that they were eligible to receive the dental ben-
efit, as the case may be.
Purpose of penalty
(6) The purpose of a penalty is to promote compliance
with this Act and not to punish.
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 1 Dental Benefit Act
Section  
2

Page 20 
Limitation of imposition of penalties
24 A penalty must not be imposed under section 23 if
more than three years have passed after the day on which
the act that would constitute the violation occurred.
Rescission or reduction of penalty
25 The Minister may rescind the imposition of a penalty
under section 23, or reduce the penalty, on the presenta-
tion of new facts or on being of the opinion that the
penalty was imposed without knowledge of, or on the ba-
sis of a mistake as to, some material fact.
Recovery as debt due to His Majesty
26 A penalty imposed under section 23 constitutes a
debt due to His Majesty and the debt is payable and may
be recovered by the Minister as of the day on which the
penalty is imposed.
Offences
27 (1) Every person commits an offence who
(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 an-
other person’s dental benefit, counsels that person to
apply for the benefit; or
(c) knowingly makes, in relation to one or more appli-
cations 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.
Punishment
(2) Every person who is guilty of an offence under sub-
section (1) is liable on summary conviction to a fine of
not more than the sum of $5,000 plus an amount of not
more than double the amount of the dental benefit that
was or would have been paid as a result of committing
the offence, to imprisonment for a term of not more than
two years less a day, or to both.
Definition of identity information
(3) In paragraph (1)(a), identity information has the
same meaning as in section 402.1 of the Criminal Code.
Designation — investigators
28 (1) The Minister may designate as an investigator
any person or class of persons for the purpose of enforc-
ing section 27.
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 1 Dental Benefit Act
Section  
2

Page 21 
Authorization
(2) The Minister may authorize the Commissioner to
designate as an investigator any employee or class of em-
ployees of the Agency for the purpose of enforcing sec-
tion 27.
Limitation period
29 Proceedings in respect of an offence under this Act
may be instituted at any time within, but not later than,
five years after the day on which the Minister becomes
aware of the subject matter of the prosecution.
Sunset provision
30 Despite any other provision of this Act, a payment
out of the Consolidated Revenue Fund must not be made
under this Act after the fifth anniversary of the day on
which this Act comes into force.
PART 2
Rental Housing Benefit Act
Enactment of Act
3 The Rental Housing Benefit Act is enacted as
follows:
An Act respecting benefits in relation to rental hous-
ing
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 Rental Housing Benefit
Act.
Interpretation
Definitions
2 (1) The following definitions apply in this Act.
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)
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 1 Dental Benefit Act
Sections 2-3

Page 22 
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. (mi-
nistre)
reference day means the later of December 1, 2022 and
the day on which this Act comes into force. (date de ré-
férence)
rent means a payment made under a lease, licence or
similar arrangement to occupy a principal residence, in-
cluding 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, li-
cence 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, with-
in 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)
Spouse or common-law partner living separate and
apart
(2) For the purposes of this Act, a person is not consid-
ered to be living separate and apart from their spouse or
common-law partner at any time unless they are living
separate and apart at that time, because of a breakdown
of their marriage or common-law partnership, for a peri-
od of at least 90 days that includes that time.
Definition of adjusted income
(3) In section 4, adjusted income has the same meaning
as in section 122.6 of the Income Tax Act, except that the
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 2 Rental Housing Benefit Act
Section  
3

Page 23 
reference to “at the end of the year” is to be read as a ref-
erence to “on the reference day”.
Rental Housing Benefit
Payment of benefit
3 The Minister must pay a one-time rental housing ben-
efit of $500 to a person who is eligible to receive it and
who makes an application under section 5.
Eligibility
4 (1) An applicant is eligible to receive a rental housing
benefit if
(a) they are at least 15 years of age on the reference
day;
(b) they are alive on the day on which their applica-
tion is made in accordance with section 5;
(c) they are resident in Canada in 2022 for the purpos-
es 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 com-
mon-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 In-
come Tax Act, or
(C) claimed a deduction for 2021 under subsec-
tion 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 com-
mon-law partner — paid, in 2022, rent that is in re-
spect of 2022 for the applicant’s principal residence
situated in Canada; and
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 2 Rental Housing Benefit Act
Section  
3

Page 24 
(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 appli-
cant’s adjusted income for 2021.
Unspecified amount — board or other services
(2) If a payment for room and either board or other ser-
vices is made in respect of a principal residence and it in-
cludes an unspecified amount for the board or other ser-
vices, only 90% of the payment is to be taken into account
as rent for the purposes of paragraph (1)(g).
Separation from cohabiting spouse or common-law
partner
(3) If an applicant had a cohabiting spouse or common-
law partner during 2022 but is living separate and apart
from them on the reference day, the total amount of rent
paid by the applicant to be taken into account for the
purposes of paragraph (1)(g) is the total amount of rent
paid in 2022 by the applicant.
Different principal residences
(4) If the applicant and their cohabiting spouse or com-
mon-law partner live in two different principal resi-
dences at any point in 2022, the applicant may take into
account, for the purposes of paragraph (1)(g), the total
amount of the rent paid in 2022 by either of them for
both of those principal residences while they were each
other’s cohabiting spouse or common-law partner.
Part-year residents
(5) For the purposes of determining the applicant’s ad-
justed income in paragraphs (1)(e) and (g), if a person
was non-resident in Canada for the purposes of the In-
come Tax Act at any time in 2021, the person’s income for
the year is deemed to be the amount that would have
been the person’s income for the year had the person
been resident in Canada throughout the year.
Bankruptcy
(6) For the purposes of determining the applicant’s ad-
justed income in paragraphs (1)(e) and (g), if a person
becomes bankrupt in 2021, their income for that year is
to include their income for the taxation year that begins
on January 1 of 2021.
Only one cohabiting spouse or common-law partner
eligible
(7) If two applicants who are each other’s cohabiting
spouse or common-law partner on the reference day both
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 2 Rental Housing Benefit Act
Section  
3

Page 25 
apply under section 5 for a rental housing benefit and
both would, but for this subsection, be eligible for the
benefit, only the applicant that the Minister designates is
eligible to receive the benefit.
Application
5 An application for the benefit must
(a) be in the form and manner established by the Min-
ister; and
(b) be made no earlier than the reference day and no
later than the 120th day after the reference day.
Attestation
6 An applicant must, in their application, attest to the
accuracy of the information that they provide in it, in-
cluding the rent paid during 2022 for the principal resi-
dence, the address of the principal residence and the
name and contact information of the person to whom the
rent was paid.
General
Corporation
7 The Corporation, on behalf of His Majesty and in the
place of the Minister,
(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 du-
ties and functions of the Minister under this Act.
Minister of National Revenue
8 The Minister of National Revenue may provide ser-
vices and carry out activities to support the Minister in
the administration and enforcement of this Act and may
authorize the Commissioner or any other person who is
employed or engaged by the Agency or who occupies a
position of responsibility in the Agency to provide those
services or carry out those activities.
Agreements or arrangements
9 The Minister may enter into agreements or arrange-
ments with any department, board or agency of the Gov-
ernment of Canada to assist the Minister in carrying out
the purposes and provisions of this Act.
Delegation
10 The Minister may authorize the Commissioner or any
other person or body, or member of a class of persons or
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 2 Rental Housing Benefit Act
Section  
3

Page 26 
bodies, to exercise any power or perform any duty or
function of the Minister under this Act.
Availability of information
11 (1) Information obtained, or prepared from informa-
tion obtained, under this Act may be made available to
the Minister of National Revenue for the administration
and enforcement of the Income Tax Act if the Minister
considers it advisable and the information is made avail-
able subject to conditions that are agreed on by the Min-
ister and the Minister of National Revenue.
Secondary release of information
(2) The information must not be made available to any
other person or body unless the Minister considers it ad-
visable, the information is made available for the same
purpose and it is subject to conditions that are agreed on
by the Minister and the Minister of National Revenue.
Payment out of Consolidated Revenue Fund
12 (1) All amounts to be expended in relation to this
Act, including amounts payable by the Minister under
section 3 and the costs of administering and enforcing
this Act, are to be paid out of the Consolidated Revenue
Fund to the Corporation.
Special account
(2) The Corporation may pay or cause to be paid all or
any part of the money paid out to it under subsection (1)
to the Receiver General, to be paid into the Consolidated
Revenue Fund and credited to a special account in the ac-
counts of Canada in the Corporation’s name.
Payments charged to special account
(3) If money is credited to the special account under sub-
section (2),
(a) the Minister of National Revenue may, at the re-
quest and on behalf of the Corporation, make pay-
ments 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 para-
graph 28(2)(b), credited to the special account.
Social Insurance Number
13 The Minister is authorized to collect and use, for the
purposes of the administration and enforcement of this
Act, the Social Insurance Number of a person who makes
an application under this Act.
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 2 Rental Housing Benefit Act
Section  
3

Page 27 
Provision of information and documents
14 (1) The Minister may, for any purpose related to ver-
ifying compliance or preventing non-compliance with
this Act, require that any person provide any information
or document within the reasonable time that the Minister
may specify.
Ineligibility
(2) The Minister may decide that an applicant who fails
to fulfill or comply with a requirement under subsection
(1) is ineligible for a rental housing benefit.
Benefit cannot be charged, etc.
15 A rental housing benefit
(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 Assis-
tance Act.
Reconsideration of application
16 (1) Subject to subsection (5), the Minister may re-
consider an application within 24 months after the 120th
day after the reference day.
Decision
(2) If the Minister decides on reconsideration that a per-
son has received money by way of a rental housing bene-
fit to which they were not entitled, or has not received
money to which they were entitled, the Minister must
calculate the amount of the money and notify the person
of the Minister’s decision.
Amount repayable
(3) Section 18 applies if the Minister decides that a per-
son has received money by way of a benefit to which they
were not entitled.
Amount payable
(4) If the Minister decides that a person was entitled to
receive money by way of a rental housing benefit, and the
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 2 Rental Housing Benefit Act
Section  
3

Page 28 
money was not paid, the amount calculated under sub-
section (2) is payable to the person.
Extended time to reconsider claim
(5) If, in the opinion of the Minister, a false or mislead-
ing statement or representation has been made in con-
nection with an application for a rental housing benefit,
the Minister has 72 months within which to reconsider
the application.
Request for review
17 (1) A person who is the subject of a decision of the
Minister made under this Act may make a request to the
Minister, in the form and manner established by the
Minister, for a review of that decision at any time within
90 days after the day on which they are notified of the de-
cision or any further time that the Minister may allow.
Review
(2) The Minister must review the decision if a request for
its review is made under subsection (1). On completion of
the review, the Minister must confirm, vary or rescind
the decision.
Notification
(3) The Minister must notify the person who made the
request of the result of the Minister’s review under sub-
section (2).
Return of overpayment or erroneous payment
18 (1) If the Minister determines that a person has re-
ceived a rental housing benefit to which they are not enti-
tled, or an amount in excess of the amount of such a ben-
efit to which they are entitled, the person must repay the
amount of the payment or the excess amount, as the case
may be, as soon as feasible.
Recovery as debt due to His Majesty
(2) The amount of the erroneous payment or overpay-
ment, as determined by the Minister, constitutes a debt
due to His Majesty as of the day on which the amount
was paid and the debt is payable and may be recovered
by the Minister as of the day the Minister determined the
amount of the erroneous payment or overpayment.
Limitation or prescription period
19 (1) Subject to this section, no action or proceedings
may be taken to recover money owing under this Act af-
ter the end of the six-year limitation or prescription peri-
od that begins on the day on which the money becomes
due and payable.
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 2 Rental Housing Benefit Act
Section  
3

Page 29 
Deduction, set-off or compensation
(2) Money owing by a person under this Act may be re-
covered at any time by way of deduction from, or set-off
or compensation against, any sum of money, including a
rental housing benefit, that may be due or payable by His
Majesty to the person, other than an amount payable un-
der section 122.61 of the Income Tax Act.
Acknowledgment of liability
(3) If a person’s liability for money owing under this Act
is acknowledged in accordance with subsection (5), the
time during which the limitation or prescription period
has run before the acknowledgment does not count in the
calculation of that period.
Acknowledgment after limitation or prescription
period
(4) If a person’s liability for money owing under this Act
is acknowledged in accordance with subsection (5) after
the end of the limitation or prescription period, an action
or proceedings to recover the money may, subject to sub-
sections (3) and (6), be brought within six years after the
date of the acknowledgment.
Types of acknowledgments
(5) An acknowledgment of liability means
(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 represen-
tative, 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 oth-
er 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 oth-
er legislation dealing with the payment of debts.
Limitation or prescription period suspended
(6) The running of a limitation or prescription period in
respect of money owing under this Act is suspended dur-
ing any period in which it is prohibited to commence or
continue an action or other proceedings against the per-
son to recover money owing under this Act.
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 2 Rental Housing Benefit Act
Section  
3

Page 30 
Non-application
(7) This section does not apply in respect of an action or
proceedings relating to the execution, renewal or en-
forcement of a judgment.
No interest payable
20 No interest is payable on any amount owing to His
Majesty under this Act as a result of an overpayment or
an erroneous payment.
Violations
21 (1) A person commits a violation if they
(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.
Penalty
(2) The Minister may impose a penalty on a person if the
Minister is of the opinion that the person has committed
a violation.
Amount of penalty
(3) The Minister may set the amount of the penalty for
each violation at not more than 50% of the benefit that
was or would have been paid as a result of committing
the violation.
For greater certainty
(4) For greater certainty, no penalty may be imposed on
a person if they mistakenly believe that a representation
is true or that they were eligible to receive the benefit, as
the case may be.
Purpose of penalty
(5) The purpose of a penalty is to promote compliance
with this Act and not to punish.
Limitation of imposition of penalties
22 A penalty must not be imposed under section 21 if
more than three years have passed after the day on which
the act that would constitute the violation occurred.
Rescission or reduction of penalty
23 The Minister may rescind the imposition of a penalty
under section 21, or reduce the penalty, on the presenta-
tion of new facts or on being of the opinion that the
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 2 Rental Housing Benefit Act
Section  
3

Page 31 
penalty was imposed without knowledge of, or on the ba-
sis of a mistake as to, some material fact.
Recovery as debt due to His Majesty
24 A penalty imposed under section 21 constitutes a
debt due to His Majesty and the debt is payable and may
be recovered by the Minister as of the day on which the
penalty is imposed.
Offences
25 (1) Every person commits an offence who
(a) for the purpose of obtaining a rental housing bene-
fit for themselves, knowingly uses false identity infor-
mation or another person’s identity information; or
(b) with intent to steal all or a substantial part of an-
other person’s rental housing benefit, counsels that
person to apply for the benefit.
Punishment
(2) Every person who is guilty of an offence under sub-
section (1) is liable on summary conviction to a fine of
not more than the sum of $5,000 plus an amount of not
more than double the amount of the benefit that was or
would have been paid as a result of committing the of-
fence, to imprisonment for a term of not more than two
years less a day, or to both.
Definition of identity information
(3) In paragraph (1)(a), identity information has the
same meaning as in section 402.1 of the Criminal Code.
Designation — investigators
26 (1) The Minister may designate as an investigator
any person or class of persons for the purpose of enforc-
ing section 25.
Authorization
(2) The Minister may authorize the Commissioner to
designate as an investigator any employee or class of em-
ployees of the Agency for the purpose of enforcing sec-
tion 25.
Limitation period
27 Proceedings in respect of an offence under this Act
may be instituted at any time within, but not later than,
five years after the day on which the Minister becomes
aware of the subject matter of the prosecution.
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 2 Rental Housing Benefit Act
Section  
3

Page 32 
Sunset provision
28 (1) Despite any other provision of this Act, a pay-
ment out of the Consolidated Revenue Fund must not be
made under section 12 after the fifth anniversary of the
day on which this Act comes into force.
Consolidated Revenue Fund
(2) On the day after that fifth anniversary,
(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.
PART 3
Related Amendments
R.S., c. 1 (5th Supp.)
Income Tax Act
4 Subsection 81(1) of the Income Tax Act is
amended by striking out “or” at the end of para-
graph (r), by adding “or” at the end of paragraph
(s) and by adding the following after paragraph
(s):
Dental benefits
(t) an amount received under the Dental Benefit Act.
5 Paragraph 241(4)(d) of the Act is amended by
striking out “or” at the end of subparagraph (xvi-
ii) and by adding the following after subpara-
graph (xix):
(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 pur-
poses 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 en-
forcement of the Rental Housing Benefit Act, or
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 2 Rental Housing Benefit Act
Sections 3-5

Page 33 
(xxii) to a person who is employed in the service of,
who occupies a position of responsibility in the ser-
vice 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
Excise Tax Act
6 Paragraph 295(5)(d) of the Excise Tax Act is
amended by striking out “or” at the end of sub-
paragraph (ix) and by adding the following after
subparagraph (x):
(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 pur-
poses 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 en-
forcement 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 ser-
vice 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
Excise Act, 2001
7 Paragraph 211(6)(e) of the Excise Act, 2001 is
amended by striking out “or” at the end of sub-
paragraph (x) and by adding the following after
subparagraph (xi):
(xii) to an official of
(A) the Agency solely for the purposes of the ad-
ministration or enforcement of the Dental Bene-
fit Act, or
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 3 Related Amendments
Income Tax Act
Sections 5-7

Page 34 
(B) the Department of Health solely for the pur-
poses of the formulation or evaluation of policy
for that Act,
(xiii) to an official of the Agency solely for the pur-
poses 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 ser-
vice 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
2021-2022
Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households)
PART 3 Related Amendments
Excise Act, 2001
Section  
7

Page 35 

Page 36 
Available on the House of Commons website
Disponible sur le site Web de la Chambre des com