11924004 C-30 C 30 An Act to amend the Income Tax Act (temporary enhancement to the Goods and Services Tax/Harmonized Sales Tax credit) Loi modifiant la Loi de l'impôt sur le revenu (majoration temporaire du crédit pour la taxe sur les produits et services/taxe de vente harmonisée) An Act to amend the Income Tax Act (temporary enhancement to the Goods and Services Tax/Harmonized Sales Tax credit) Cost of Living Relief Act, No. 1 (Targeted Tax Relief) Loi no 1 sur l'allègement du coût de la vie (allègement fiscal ciblé) Cost of Living Relief Act, No. 1 (Targeted Tax Relief) 357 Royal assent received Sanction royale reçue Royal assent received 60046 Royal assent Sanction royale Royal assent Royal assent false 2 Senate Sénat Senate 60050 Royal assent Sanction royale Royal assent 60050 Royal assent Sanction royale Royal assent 2 Senate Sénat Senate 2022-10-18T16:56:00 44 1 3 House Government Bill Projet de loi émanant du gouvernement (Cdc) House Government Bill true 1 House of Commons Chambre des communes House of Commons true false 84665 Chrystia Freeland Chrystia Freeland Hon. L’hon. Hon. Deputy Prime Minister and Minister of Finance vice-première ministre et ministre des Finances Deputy Prime Minister and Minister of Finance 96 HansardDisplay HansardDisplay HansardDisplay 824 University—Rosedale University—Rosedale University—Rosedale 60149 Royal assent Sanction royale 60050 Royal assent 2022-10-18T14:00:00 2 Senate Sénat Senate 0 0 70 2022-09-20T11:38:18.75 2022-09-28T15:40:05.533 2022-10-06T15:15:00 2022-10-06T16:00:00 2022-10-17T19:45:00 2022-10-18T16:23:00 2022-10-18T16:56:00 false false true true true true true true true false false 10 Regular Ordinaire Regular <div>On October 4, 2022, the Senate adopted the following motion:<p>That, notwithstanding any provision of the Rules, previous order or usual practice: </p>1. the Senate resolve itself into a Committee of the Whole at 6 p.m. on Thursday, October 6, 2022, to consider the subject matter of Bill C-30, An Act to amend the Income Tax Act (temporary enhancement to the Goods and Services Tax/Harmonized Sales Tax credit), with any proceedings then before the Senate being interrupted until the end of Committee of the Whole; <p></p>2. notwithstanding rule 3-3(1), the sitting be suspended at 5 p.m., rather than 6 p.m., for a period of 60 minutes; <p></p>3. if the bells are ringing for a vote at the time the committee is to meet, they be interrupted for the Committee of the Whole at that time, and resume once the committee has completed its work for the balance of any time remaining; <p></p>4. the Committee of the Whole on the subject matter of Bill C-30 receive the Honourable Chrystia Freeland, P.C., M.P., Deputy Prime Minister and Minister of Finance, accompanied by no more than two officials; <p></p>5. the Committee of the Whole on the subject matter of Bill C-30 rise no later than 95 minutes after it begins; <p></p>6. the witness’s introductory remarks last a maximum total of five minutes; and <p></p>7. if a senator does not use the entire period of 10 minutes for debate provided under rule 12-32(3)(d), including the responses of the witnesses, that senator may yield the balance of time to another senator.</div> <div>Le Sénat a adopté la motion suivante le 4 octobre 2022 :<p></p>Que, nonobstant toute disposition du Règlement, tout ordre antérieur ou toute pratique habituelle : <p></p>1. le Sénat se forme en comité plénier à 18 heures le jeudi 6 octobre 2022, afin d’étudier la teneur du projet de loi C-30, Loi modifiant la Loi de l’impôt sur le revenu (majoration temporaire du crédit pour la taxe sur les produits et services/taxe de vente harmonisée), toutes les délibérations alors en cours au Sénat étant interrompues jusqu’à la fin du comité plénier; <p></p>2. nonobstant les dispositions de l’article 3-3(1) du Règlement, la séance soit suspendue à 17 heures, au lieu de 18 heures, et ce, pendant 60 minutes; <p></p>3. si la sonnerie d’appel pour un vote retentit au moment où le comité doit se réunir, elle cesse de se faire entendre pendant le comité plénier et retentisse de nouveau une fois les travaux du comité terminés pour le temps qu’il reste; <p></p>4. le comité plénier sur la teneur du projet de loi C-30 reçoive l’honorable Chrystia Freeland, c.p., députée, vice-première ministre et ministre des Finances, accompagnée d’au plus deux fonctionnaires; <p></p>5. le comité plénier sur la teneur du projet de loi C-30 lève sa séance au plus tard 95 minutes après le début de ses travaux; <p></p>6. les remarques introductives de la témoin durent un total maximal de cinq minutes; <p></p>7. si un sénateur n’utilise pas l’entière période de 10 minutes prévue pour les interventions à l’article 12-32(3)d) du Règlement, les réponses des témoins y comprises, il puisse céder le reste de son temps à un autre sénateur.</div> <div>On October 4, 2022, the Senate adopted the following motion:<p>That, notwithstanding any provision of the Rules, previous order or usual practice: </p>1. the Senate resolve itself into a Committee of the Whole at 6 p.m. on Thursday, October 6, 2022, to consider the subject matter of Bill C-30, An Act to amend the Income Tax Act (temporary enhancement to the Goods and Services Tax/Harmonized Sales Tax credit), with any proceedings then before the Senate being interrupted until the end of Committee of the Whole; <p></p>2. notwithstanding rule 3-3(1), the sitting be suspended at 5 p.m., rather than 6 p.m., for a period of 60 minutes; <p></p>3. if the bells are ringing for a vote at the time the committee is to meet, they be interrupted for the Committee of the Whole at that time, and resume once the committee has completed its work for the balance of any time remaining; <p></p>4. the Committee of the Whole on the subject matter of Bill C-30 receive the Honourable Chrystia Freeland, P.C., M.P., Deputy Prime Minister and Minister of Finance, accompanied by no more than two officials; <p></p>5. the Committee of the Whole on the subject matter of Bill C-30 rise no later than 95 minutes after it begins; <p></p>6. the witness’s introductory remarks last a maximum total of five minutes; and <p></p>7. if a senator does not use the entire period of 10 minutes for debate provided under rule 12-32(3)(d), including the responses of the witnesses, that senator may yield the balance of time to another senator.</div> <div>The Library of Parliament does not prepare Legislative Summaries for self-explanatory measures. The following is a short summary:<br/><br/>On 20 September 2022, the Deputy Prime Minister and Minister of Finance introduced Bill C-30, An Act to amend the Income Tax Act (temporary enhancement to the Goods and Services Tax/Harmonized Sales Tax credit) (Cost of Living Relief Act, No. 1 (Targeted Tax Relief)), and it was given first reading. <br/><br/>Bill C-30 amends the Income Tax Act in order to double the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit for six months, effectively increasing the maximum annual GST/HST credit amounts by 50% for the 2022-2023 benefit year.</div> <div>La Bibliothèque du Parlement ne prépare pas de Résumés législatifs pour les mesures qui sont suffisamment explicites. Ce qui suit est un court résumé :<br/><br/>Le 20 septembre 2022, le Vice-première ministre et ministre des Finances a déposé le projet de loi C-30, Loi modifiant la Loi de l'impôt sur le revenu (majoration temporaire du crédit pour la taxe sur les produits et services/taxe de vente harmonisée) (Loi no 1 sur l'allègement du coût de la vie (allègement fiscal ciblé)), à la Chambre des communes en première lecture. <br/><br/>Le projet de loi C-30 modifie la Loi de l’impôt sur le revenu afin de doubler le montant du crédit pour la taxe sur les produits et services/taxe de vente harmonisée (TPS/TVH) durant six mois, augmentant ainsi de 50 % les montants annuels maximaux du crédit pour la TPS/TVH pour l’année de prestations 2022-2023.</div> <div>The Library of Parliament does not prepare Legislative Summaries for self-explanatory measures. The following is a short summary:<br/><br/>On 20 September 2022, the Deputy Prime Minister and Minister of Finance introduced Bill C-30, An Act to amend the Income Tax Act (temporary enhancement to the Goods and Services Tax/Harmonized Sales Tax credit) (Cost of Living Relief Act, No. 1 (Targeted Tax Relief)), and it was given first reading. <br/><br/>Bill C-30 amends the Income Tax Act in order to double the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit for six months, effectively increasing the maximum annual GST/HST credit amounts by 50% for the 2022-2023 benefit year.</div> false 2022 13 0 60029 First reading Première lecture First reading 1 44 1 4 Completed Terminée 2022-09-20T11:38:18.75 Completed Introduction and first reading Dépôt et première lecture Introduction and first reading 98 2022-09-20T00:00:00 true 60110 0 Introduction and first reading Dépôt et première lecture Introduction and first reading 2022-09-20T00:00:00 true false 60110 Introduction and first reading Dépôt et première lecture Introduction and first reading 2022-09-20T11:38:18.75 2022-09-20T11:38:18.75 1 2022-09-20T11:38:18.75 false false 60030 Second reading Deuxième lecture Second reading 1 44 1 4 Completed Terminée 2022-09-28T15:40:05.533 Completed 0 27187 Standing Committee on Finance Comité permanent des finances FINA Standing Committee on Finance 11827398 6 false true false false Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 100 2022-09-22T00:00:00 true Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 101 2022-09-23T00:00:00 true Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 102 2022-09-26T00:00:00 true Second reading and referral to committee Deuxième lecture et renvoi en comité Second reading and referral to committee 104 2022-09-28T00:00:00 true 11823658 11924254 2nd reading and referral to committee - FINA 2e lecture et renvoi en comité - FINA 2nd reading and referral to committee - FINA 15 Agreed To Adoptée Agreed To 9 On division Avec dissidence On division 2022-09-28T00:00:00 104 60121 0 Second reading and referral to committee Deuxième lecture et renvoi en comité Second reading and referral to committee 2022-09-28T00:00:00 true false 60121 Second reading and referral to committee Deuxième lecture et renvoi en comité Second reading and referral to committee 2022-09-28T15:40:05.533 2022-09-28T15:40:05.533 1 2022-09-28T15:40:05.533 0 1 11810219 60152 Sponsor’s speech Discours du parrain Sponsor’s speech 89147 Randy Boissonnault Randy Boissonnault Liberal Libéral Liberal 44 1 100 2022-09-22T16:05:17 0 1 11810559 60153 Response speech Discours en réponse Response speech 72029 Dan Albas Dan Albas Conservative Conservateur Conservative 44 1 100 2022-09-22T16:34:47 0 1 11810818 60153 Response speech Discours en réponse Response speech 88485 Gabriel Ste-Marie Gabriel Ste-Marie Bloc Québécois Bloc Québécois Bloc Québécois 44 1 100 2022-09-22T17:01:53 0 1 11811046 60153 Response speech Discours en réponse Response speech 89032 Daniel Blaikie Daniel Blaikie NDP NPD NDP 44 1 100 2022-09-22T17:28:12 false false 60049 Consideration in committee Examen en comité Consideration in committee 1 44 1 4 Completed Terminé 2022-10-04T11:31:34.88 Completed 0 27187 Standing Committee on Finance Comité permanent des finances FINA Standing Committee on Finance 11827398 6 false true false false Committee report presented without an amendment Présentation du rapport de comité sans amendement Committee report presented without an amendment 107 2022-10-04T00:00:00 true 27187 Standing Committee on Finance Comité permanent des finances FINA 59 2022-10-03T00:00:00 Standing Committee on Finance 60124 0 Committee report presented without an amendment Présentation du rapport de comité sans amendement Committee report presented without an amendment 2022-10-04T00:00:00 true false 11952955 6 60124 Committee report presented Présentation du rapport de comité Committee report presented 2022-10-04T11:31:34.88 2022-10-04T11:31:34.88 1 2022-10-04T11:31:34.88 false false 60032 Report stage Étape du rapport Report stage 1 44 1 4 Completed Terminée 2022-10-04T12:09:32.817 Completed Concurrence at report stage Adoption à l’étape du rapport Concurrence at report stage 107 2022-10-04T00:00:00 true 60285 0 Concurrence at report stage Adoption à l’étape du rapport Concurrence at report stage 2022-10-04T00:00:00 true false 11952955 6 60285 Concurrence at report stage Adoption à l’étape du rapport Concurrence at report stage 2022-10-04T12:09:32.817 2022-10-04T12:09:32.817 1 2022-10-04T12:09:32.817 false false 60031 Third reading Troisième lecture Third reading 1 44 1 4 Completed Terminée 2022-10-06T15:15:00 Completed Debate at third reading Débat à l’étape de la troisième lecture Debate at third reading 107 2022-10-04T00:00:00 true Debate at third reading Débat à l’étape de la troisième lecture Debate at third reading 108 2022-10-05T00:00:00 true Third reading Troisième lecture Third reading 109 2022-10-06T00:00:00 true 11842222 11924256 3rd reading 3e lecture 3rd reading 15 Agreed To Adoptée Agreed To 10 On recorded division Suivant un vote par appel nominal On recorded division 188 325 0 4 2022-10-06T00:00:00 109 60134 0 Third reading Troisième lecture Third reading 2022-10-06T00:00:00 true false 60134 Third reading Troisième lecture Third reading 2022-10-06T15:15:00 2022-10-06T15:15:00 1 2022-10-06T15:15:00 false false 60029 First reading Première lecture First reading 2 44 1 4 Completed Terminée 2022-10-06T16:00:00 Completed First reading Première lecture First reading 68 2022-10-06T00:00:00 false 60111 0 First reading Première lecture First reading 2022-10-06T16:00:00 true false 60111 First reading Première lecture First reading 2022-10-06T16:00:00 2022-10-06T16:00:00 1 2022-10-06T16:00:00 false false 60030 Second reading Deuxième lecture Second reading 2 44 1 4 Completed Terminée 2022-10-17T19:45:00 Completed Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 69 2022-10-17T00:00:00 false 60120 0 Second reading Deuxième lecture Second reading 2022-10-17T19:45:00 true false 60120 Second reading Deuxième lecture Second reading 2022-10-17T19:45:00 2022-10-17T19:45:00 1 2022-10-17T19:45:00 0 2 60152 Sponsor’s speech Discours du parrain Sponsor’s speech 104496 Tony Loffreda Tony Loffreda 221573 Independent Senators Group Groupe des sénateurs indépendants Independent Senators Group 44 1 69 2022-10-17T00:00:00 https://sencanada.ca/en/content/sen/chamber/441/debates/069db_2022-10-17-e#48 https://sencanada.ca/fr/content/sen/chamber/441/debates/069db_2022-10-17-f#48 https://sencanada.ca/en/content/sen/chamber/441/debates/069db_2022-10-17-e#48 0 2 60153 Response speech Discours en réponse Response speech 64771 Elizabeth Marshall Edwina Elizabeth Marshall 2866 Conservative Conservateur Conservative 44 1 69 2022-10-17T00:00:00 https://sencanada.ca/en/content/sen/chamber/441/debates/069db_2022-10-17-e#48 https://sencanada.ca/fr/content/sen/chamber/441/debates/069db_2022-10-17-f#48 https://sencanada.ca/en/content/sen/chamber/441/debates/069db_2022-10-17-e#48 false false 60031 Third reading Troisième lecture Third reading 2 44 1 4 Completed Terminée 2022-10-18T16:23:00 Completed Debate at third reading Débat à l’étape de la troisième lecture Debate at third reading 70 2022-10-18T00:00:00 false 60134 0 Third reading Troisième lecture Third reading 2022-10-18T16:23:00 true false 60134 Third reading Troisième lecture Third reading 2022-10-18T16:23:00 2022-10-18T16:23:00 1 2022-10-18T16:23:00 false false 60050 Royal assent Sanction royale Royal assent 2 44 1 0 Royal assent Sanction royale Royal assent 70 2022-10-18T00:00:00 false 60149 0 Royal assent Sanction royale Royal assent 2022-10-18T16:56:00 true false 60149 Royal assent Sanction royale Royal assent 2022-10-18T16:56:00 2022-10-18T16:56:00 1 2022-10-18T16:56:00 false false 11926783 80701 First Reading Première lecture First Reading 11968773 80703 As passed by the House of Commons Tel qu’adopté par la Chambre des communes As passed by the House of Commons 11989809 80704 Royal Assent Royal Assent Royal Assent 0 188 3rd reading and adoption of Bill C-30, An Act to amend the Income Tax Act (temporary enhancement to the Goods and Services Tax/Harmonized Sales Tax credit) 3e lecture et adoption du projet de loi C-30, Loi modifiant la Loi de l'impôt sur le revenu (majoration temporaire du crédit pour la taxe sur les produits et services/taxe de vente harmonisée) 3rd reading and adoption of Bill C-30, An Act to amend the Income Tax Act (temporary enhancement to the Goods and Services Tax/Harmonized Sales Tax credit) 325 0 4 329 15 Agreed To Adoptée Agreed To 2022-10-06T10:00:00 true false false 0 0 Temporary enhancement to the Goods and Services Tax/Harmonized Sales Tax credit (Published on 2022-09-29) Majoration temporaire du crédit pour la taxe sur les produits et services/taxe de vente harmonisée (Publié le 2022-09-29) 13 Legislative Costing Note Note sur l’évaluation du coût d’une mesure législative Legislative Costing Note https://www.pbo-dpb.ca/en/publications/LEG-2223-015-M--temporary-enhancement-goods-services-tax-harmonized-sales-tax-credit--majoration-temporaire-credit-taxe-produits-services-taxe-vente-harmonisee https://www.pbo-dpb.ca/fr/publications/LEG-2223-015-M--temporary-enhancement-goods-services-tax-harmonized-sales-tax-credit--majoration-temporaire-credit-taxe-produits-services-taxe-vente-harmonisee https://www.pbo-dpb.ca/en/publications/LEG-2223-015-M--temporary-enhancement-goods-services-tax-harmonized-sales-tax-credit--majoration-temporaire-credit-taxe-produits-services-taxe-vente-harmonisee 0 Charter Statement - Bill C-30: An Act to amend the Income Tax Act (temporary enhancement to the Goods and Services Tax/Harmonized Sales Tax credit)(Tabled on 2022-09-09) Énoncé concernant la Charte - Projet de loi C-30 : Loi modifiant la Loi de l’impôt sur le revenu (majoration temporaire du crédit pour la taxe sur les produits et services/taxe de vente harmonisée)(Déposé le 2022-09-09) 7 Background Documents Document(s) d'information Background Documents https://www.justice.gc.ca/eng/csj-sjc/pl/charter-charte/c30_1.html https://www.justice.gc.ca/fra/sjc-csj/pl/charte-charter/c30_1.html https://www.justice.gc.ca/eng/csj-sjc/pl/charter-charte/c30_1.html 0 Making Life More Affordable: Doubling the Goods and Services Tax Credit for Six Months (2022 | Department of Finance) Rendre la vie plus abordable en doublant le crédit pour la taxe sur les produits et services pendant six mois (2022 | Ministère des Finances) 7 Background Documents Document(s) d'information Background Documents https://www.canada.ca/en/department-finance/news/2022/09/making-life-more-affordable-doubling-the-goods-and-services-tax-credit-for-sixmonths.html https://www.canada.ca/fr/ministere-finances/nouvelles/2022/09/rendre-la-vie-plus-abordable-en-doublant-le-credit-pour-la-taxe-sur-les-produits-et-services-pendant-six-mois.html https://www.canada.ca/en/department-finance/news/2022/09/making-life-more-affordable-doubling-the-goods-and-services-tax-credit-for-sixmonths.html 0 Making Dental Care More Affordable: The Canada Dental Benefit (2022 | Department of Finance) Rendre les soins dentaires plus abordables : Prestation dentaire canadienne (2022 | Ministère des Finances) 7 Background Documents Document(s) d'information Background Documents https://www.canada.ca/en/department-finance/news/2022/09/making-dental-care-more-affordable-the-canada-dental-benefit.html https://www.canada.ca/fr/ministere-finances/nouvelles/2022/09/rendre-les-soins-dentaires-plus-abordables-prestation-dentaire-canadienne.html https://www.canada.ca/en/department-finance/news/2022/09/making-dental-care-more-affordable-the-canada-dental-benefit.html 0 Making Housing More Affordable: One-time top-up to the Canada Housing Benefit program (2022 | Department of Finance) Rendre le logement plus abordable : supplément ponctuel au programme d’Allocation canadienne pour le logement (2022 | Ministère des Finances) 7 Background Documents Document(s) d'information Background Documents https://www.canada.ca/en/department-finance/news/2022/09/making-housing-more-affordable-one-time-top-up-to-the-canada-housing-benefit-program.html https://www.canada.ca/fr/ministere-finances/nouvelles/2022/09/rendre-le-logement-plus-abordable--supplement-ponctuel-au-programme-dallocation-canadienne-pour-le-logement.html https://www.canada.ca/en/department-finance/news/2022/09/making-housing-more-affordable-one-time-top-up-to-the-canada-housing-benefit-program.html 0 Making life more affordable for Canadians this year (2022-09-13 | Prime Minister of Canada) Rendre la vie des Canadiens plus abordable cette année (2022-09-13 | Premier Ministre du Canada) 5 Press Release Communiqué 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(2022-06-16 | Ministère des Finances) 5 Press Release Communiqué de presse Press Release https://www.canada.ca/en/department-finance/news/2022/06/deputy-prime-minister-outlines-governments-affordability-plan-for-canadians.html https://www.canada.ca/fr/ministere-finances/nouvelles/2022/06/la-vice-premiere-ministre-presente-le-plan-du-gouvernement-pour-rendre-la-vie-plus-abordable-pour-les-canadiens.html https://www.canada.ca/en/department-finance/news/2022/06/deputy-prime-minister-outlines-governments-affordability-plan-for-canadians.html 0 Government of Canada introduces legislation to make life more affordable for Canadians (2022-09-20 | Department of Finance) Le gouvernement du Canada dépose des projets de loi visant à rendre la vie plus abordable pour les Canadiens (2022-09-20 | Ministère des Finances 5 Press Release Communiqué de presse Press Release 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