Bill C-31 · 44th Parliament · Justin Trudeau
Cost of Living Relief Act, No. 2 (Targeted Support for Households)
An Act respecting cost of living relief measures related to dental care and rental housing
Government bill. Became law.
- IntroducedSept. 20, 2022
- Debated in principleOct. 19, 2022
- Studied by a committeeDone
- Passed its first chamberOct. 27, 2022
- Passed the second chamberNov. 17, 2022
- Became lawNov. 17, 2022
Leading supporters
Ranked by the part each played: who is responsible for the bill, who carried it, and who spoke for it most.
- Justin TrudeauPrime Minister
Who carries this bill
Arrows run from the person responsible to those who answer to them on this bill. The critic leads the Senate’s scrutiny and answers to no one on it.
What it set out to do
On 20 September 2022, the Deputy Prime Minister and Minister of Finance introduced Bill C-31, An Act respecting cost of living relief measures related to dental care and rental housing (Cost of Living Relief Act, No. 2 (Targeted Tax Relief)), and it was given first reading. 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.
Summary by the Library of Parliament.
Where members stand
Votes and debate for this bill have not been read yet.
How it changed on the way
3% of the text as introduced was changed or removed by the time it became law (9,027 words introduced, 9,136 passed). A committee amended it.
minor changeintent mostly kept
The bill kept its core dental and rental benefit programs but adjusted deadlines, rent-calculation percentages, and separation rules. A Governor General recommendation and minor title wording were added.
- Deadline for filing 2021 return and for applying extended from 90 to 120 days.
Before: “no later than the 90th day after the reference day;”
After: “no later than the 120th day after the reference day;”
- Unspecified board or services share changed from 75% to 90%.
Before: “only 75% of the payment is to be taken into account as rent”
After: “only 90% of the payment is to be taken into account”
- Rent amount for separated spouses changed from split to full applicant amount.
Before: “50% of the total amount of rent paid in 2022 by the cohabiting spouses or common-law partners”
After: “the total amount of rent paid in 2022 by the applicant.”
How precisely it is written
mixedChallenging the law: ModerateDisputing a charge: Easy
The bill mixes exact dollar amounts, time limits and defined terms with repeated reliance on the Minister's opinion for penalties and reconsiderations. This creates clear numerical rules alongside broad subjective discretion that invites argument over application.
Open to argument
“If, in the opinion of the Minister, a false or misleading statement or representation has been made”
Subjective ministerial judgment replaces an objective test for extending reconsideration periods.“The Minister may impose a penalty on a person if the Minister is of the opinion that the person has committed a violation”
Penalty trigger rests on the Minister's personal assessment rather than fixed criteria.“if the Minister considers it advisable”
Broad discretion governs secondary release of information without statutory limits.“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”
Reduction or rescission of penalties depends on the Minister's view of unspecified material facts.
Clear-cut
“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”
Hard three-year limitation period supplies an objective cutoff.“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”
Fixed sunset date creates a clear end point independent of ministerial views.“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”
Specific maximum fine and multiplier provide numerical certainty.
Discretion. Ministers hold wide latitude to decide violations, set penalty amounts up to 50 percent, extend review windows to 72 months, and release information when they consider it advisable.
Challenging the law itself. Repeated 'in the opinion of the Minister' language risks Charter challenges on vagueness or overbreadth grounds under section 7 liberty interests.
Disputing a charge under it. Accused persons can readily dispute whether the Minister's subjective opinion correctly identified a violation or material fact.
Read by a language model from the royal assent text; every quoted phrase appears in the bill. A reading of the drafting, not legal advice.
Did it work?
no evaluation found
Who lobbied on it
No lobbying registration naming this bill is loaded.
Stages and dates from LEGISinfo.