Excise Tax Act

Bill C-31 – Cost of Living Relief Act, No. 2 (Targeted Support for Households)

C-31 does three things.

First, it establishes the Dental Benefit Act which will provide financial support for parents for dental services received by their children under the age of 12, between October 2022 and June 2024.

Second, it creates the Rental Housing Benefit Act which will provide a one-time payment to eligible people who paid rent in 2022.

Third, it makes changes to the Income Tax Act, Excise Tax Act, and Excise Act related to the previous two points.

  • September 21, 2022

Posts by Category