Bill C-31

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RECOMMENDATION
SUMMARY
TABLE OF PROVISIONS
Short Title
PART 1 Dental Benefit Act
PART 2 Rental Housing Benefit Act
PART 3 Related Amendments
Income Tax Act
Excise Tax Act
Excise Act, 2001

First Session, Forty-fourth Parliament,

70-71 Elizabeth II – 1 Charles III, 2021-2022

HOUSE OF COMMONS OF CANADA

BILL C-31
An Act respecting cost of living relief measures related to dental care and rental housing

AS PASSED

BY THE HOUSE OF COMMONS

October 27, 2022

91110

RECOMMENDATION

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”.

RECOMMENDATION

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.

SUMMARY

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

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)

PART 1

Dental Benefit Act

Enactment of Act

An Act respecting benefits in relation to dental care

Short Title

Dental Benefit Act

Interpretation

Definitions

Dental Benefit

Payment of benefit

Eligibility

Application — first period

Application — second period

Application — additional dental benefit

Application — form, manner and contents

Amount of benefit

Attestation

General

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

PART 2

Rental Housing Benefit Act

Enactment of Act

An Act respecting benefits in relation to rental housing

Short Title

Rental Housing Benefit Act

Interpretation

Definitions

Rental Housing Benefit

Payment of benefit

Eligibility

Application

Attestation

General

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

PART 3

Related Amendments

Income Tax Act

Excise Tax Act

Excise Act, 2001

1st Session, 44th Parliament,

70-71 Elizabeth II – 1 Charles III, 2021-2022

HOUSE OF COMMONS OF CANADA

BILL C-31

An Act respecting cost of living relief measures related to dental care and rental housing

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 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:

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 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)

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 application.

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 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.

Part-year residents

(2) For the purposes of determining the applicant’s adjusted 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 adjusted 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 ineligible 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 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.

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 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.

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 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.

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
- (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.

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;
(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.

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 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.

Amount — shared-custody parent

(2) If, at the beginning of the relevant period, an applicant 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 period 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 ending 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 benefits in the amount referred to in subsection (2) — may be paid in respect of a person who has received or will receive 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 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.

Relevant period

(2) For the purposes of subsection (1), the relevant period 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 services 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 arrangements with any department, board or agency of the Government 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 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 verifying 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 benefit 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 Assistance Act.

Reconsideration of application

18 (1) Subject to subsection (5), the Minister may reconsider an application within 24 months after the day on which the benefit period to which the application relates ends.

Decision

(2) If the Minister decides on reconsideration that a person 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 person has received money by way of a dental 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 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 misleading statement or representation has been made in connection with an application for a dental benefit, the Minister has 72 months within which to reconsider the application.

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 decision 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 subsection (2).

Return of overpayment or erroneous payment

20 (1) If the Minister determines that a person has received 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 overpayment, 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 after the end of the six-year limitation or prescription period that begins on the day on which the money becomes due and payable.

Deduction, set-off or compensation

(2) Money owing by a person under this Act may be recovered 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 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 subsections (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 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.

Limitation or prescription period suspended

(6) The running of a limitation or prescription period in respect of money owing under this Act is suspended 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 enforcement 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 misleading; or
(b) make an application for, and receive, a dental 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 dental benefit that was or would have been paid as a result of committing 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 benefit, 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.

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 presentation of new facts or on being of the opinion that the penalty was imposed without knowledge of, or on the basis 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 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.

Punishment

(2) Every person who is guilty of an offence under subsection (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 enforcing section 27.

Authorization

(2) The Minister may authorize the Commissioner to designate as an investigator any employee or class of employees of the Agency for the purpose of enforcing section 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 housing

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)

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)

Spouse or common-law partner living separate and apart

(2) For the purposes of this Act, a person is not considered 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 period 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 reference to “at the end of the year” is to be read as a reference to “on the reference day”.

Rental Housing Benefit

Payment of benefit

3 The Minister must pay a one-time rental housing benefit 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 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.

Unspecified amount — board or other services

(2) If a payment for room and either board or other services is made in respect of a principal residence and it includes an unspecified amount for the board or other services, 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 common-law partner live in two different principal residences 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 adjusted income in paragraphs (1)‍(e) and (g), if a person was non-resident in Canada for the purposes of the Income 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 adjusted 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 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 Minister; 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, including the rent paid during 2022 for the principal residence, 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 duties and functions of the Minister under this Act.

Minister of National Revenue

8 The Minister of National Revenue may provide services 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 arrangements with any department, board or agency of the Government 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 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 information 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 available subject to conditions that are agreed on by the Minister 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 advisable, 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 accounts of Canada in the Corporation’s name.

Payments charged to special account

(3) If money is credited to the special account under subsection (2),

(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.

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.

Provision of information and documents

14 (1) The Minister may, for any purpose related to verifying 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 Assistance Act.

Reconsideration of application

16 (1) Subject to subsection (5), the Minister may reconsider an application within 24 months after the 120th day after the reference day.

Decision

(2) If the Minister decides on reconsideration that a person has received money by way of a rental housing 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 18 applies if the Minister decides that a person 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 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 misleading statement or representation has been made in connection 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 decision 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 subsection (2).

Return of overpayment or erroneous payment

18 (1) If the Minister determines that a person has received a rental housing 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

Limitation or prescription period

19 (1) Subject to this section, no action or proceedings may be taken to recover money owing under this Act after the end of the six-year limitation or prescription period that begins on the day on which the money becomes due and payable.

Deduction, set-off or compensation

(2) Money owing by a person under this Act may be recovered 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 under section 122.‍61 of the Income Tax Act.

Acknowledgment of liability

Acknowledgment after limitation or prescription period

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 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.

Limitation or prescription period suspended

Non-application

(7) This section does not apply in respect of an action or proceedings relating to the execution, renewal or enforcement 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 presentation of new facts or on being of the opinion that the penalty was imposed without knowledge of, or on the basis 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 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.

Punishment

(2) Every person who is guilty of an offence under subsection (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 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

26 (1) The Minister may designate as an investigator any person or class of persons for the purpose of enforcing section 25.

Authorization

(2) The Minister may authorize the Commissioner to designate as an investigator any employee or class of employees of the Agency for the purpose of enforcing section 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.

Sunset provision

28 (1) Despite any other provision of this Act, a payment 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 paragraph (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 (xviii) and by adding the following after subparagraph (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 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

Excise Tax Act

6 Paragraph 295(5)‍(d) of the Excise Tax Act is amended by striking out “or” at the end of subparagraph (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 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

Excise Act, 2001

7 Paragraph 211(6)‍(e) of the Excise Act, 2001 is amended by striking out “or” at the end of subparagraph (x) and by adding the following after subparagraph (xi):

(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