Cost of Living Relief Act, No. 1 (Targeted Tax Relief)

An Act to amend the Income Tax Act (temporary enhancement to the Goods and Services Tax/Harmonized Sales Tax credit)

Sponsor

Status

This bill has received Royal Assent and is, or will soon become, law.

Summary

This is from the published bill.

This enactment 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.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from Parliament. You can also read the full text of the bill.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-30s:

C-30 (2021) Law Budget Implementation Act, 2021, No. 1
C-30 (2016) Law Canada-European Union Comprehensive Economic and Trade Agreement Implementation Act
C-30 (2014) Law Fair Rail for Grain Farmers Act
C-30 (2012) Protecting Children from Internet Predators Act

Votes

Oct. 6, 2022 Passed 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)

Debate Summary

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This is a computer-generated summary of the speeches below. Usually it’s accurate, but every now and then it’ll contain inaccuracies or total fabrications.

Bill C-30 proposes amending the Income Tax Act to temporarily double the Goods and Services Tax (GST) credit for six months, aiming to provide financial relief to low-income individuals and families. The increased credit would be delivered as a lump-sum payment through the existing GST system. Concerns have been raised regarding its limited scope and effectiveness in addressing the broader structural issues contributing to the rising cost of living, including inflation, housing affordability, and supply chain challenges.

Liberal

  • Supports GST credit increase: The Liberal party supports Bill C-30, which would double the GST credit for six months to provide targeted support to Canadians struggling with the rising cost of living. This measure aims to provide additional disposable income to help Canadians deal with inflation.
  • Investing in middle class: The party emphasizes its commitment to supporting Canada's middle class and those aspiring to join it, viewing a healthy middle class as essential for a healthy economy. They believe in providing necessary supports to build a stronger middle class and improve the quality of life for Canadians.
  • Criticizes Conservative economic policies: The Liberal party criticizes the Conservative Party's economic policies, particularly their stance on the carbon tax and CPP contributions, accusing them of flip-flopping and prioritizing tax cuts for the wealthy over support for vulnerable Canadians. They contrast their targeted support measures with what they see as the Conservatives' detrimental approach.
  • Supports dental care benefit: Liberals support the Canada Dental Benefit, emphasizing the importance of providing dental care to vulnerable children. They express concern over the NDP's proposal for a fully federally administered program, suggesting that provinces and territories are better suited for delivery.

Conservative

  • Supports immediate relief: The Conservatives support the GST rebate as a form of immediate relief for Canadians struggling with the rising cost of living, but they also believe the government is not addressing the underlying structural issues of the Canadian economy.
  • Criticizes government spending: The Conservatives argue that the government's overspending and inflationary policies have led to the current affordability crisis. They criticize the government's approach of borrowing money to provide relief, stating that it will only exacerbate inflation.
  • Proposes alternative solutions: The Conservatives propose alternative solutions such as eliminating the ArriveCAN app and scrapping the Infrastructure Bank to find cost savings and reduce the burden on taxpayers. They also suggest cancelling planned tax hikes and providing tax relief to stimulate the economy.
  • Highlights affordability struggles: Conservative speakers emphasize the struggles of Canadians to afford basic necessities like groceries, gas, and home heating. They share stories of constituents who are cutting back on food, unable to enroll children in activities, and worried about the rising cost of living.

NDP

  • Supports immediate financial relief: The NDP supports Bill C-30 and Bill C-31 as immediate investments in the well-being of people. They are using their power to get the government to send financial support out to people. They view these bills as something that would never have come from the government without the pressure from New Democrats.
  • Need for systemic change: NDP speakers noted that consecutive Liberal and Conservative governments have eroded the social safety net by putting corporations above everyday people. While the NDP is acting on the immediate need, longer term change is needed. Canada needs a fair taxation system that would close corporate loopholes in order to recover the reported $30 billion lost due to corporate tax avoidance.
  • GST rebate welcomed, but insufficient: The NDP has been calling on the government to double the GST credit for over six months. They welcome this move, but state that it is insufficient, and that this rebate should have come a lot sooner. The NDP will always put people first, but the Liberal government needs to start making real investments in people and their well-being in Canada.
  • Corporate greed is the problem: While fossil fuel companies and big corporate grocery chains are bringing in billions of dollars in profits, people are falling further and further behind. Speakers accuse corporations of using inflation as cover to drastically increase their profits and prices, and taking advantage of the current situation. The NDP believes corporations need to pay for their excess profits so that the money can to go to the government and it can use that money productively for Canadians.

Bloc

  • Support for Bill C-30: The Bloc Québécois supports Bill C-30, as it aligns with their earlier budget expectations. They see it as a small but necessary measure to address the current inflationary crisis and provide financial relief to those who need it most.
  • Need for comprehensive solutions: While supporting the bill, the Bloc emphasizes that a one-time GST-HST cheque is not a comprehensive solution to the broader problem of inflation and rising poverty. They advocate for a more strategic and sustainable approach that includes long-term measures to address the root causes of economic instability.
  • Targeted and intelligent measures: The Bloc calls for government intervention and support that is properly targeted, well thought out, and intelligent to avoid negative effects and waste. They suggest using government surpluses to rebuild the economy, insulate it from future crises, and invest in sectors facing challenges like labor shortages.
  • Focus on vulnerable populations: The Bloc Québécois expresses particular concern for seniors and low-income earners, who are disproportionately affected by inflation due to their fixed incomes. They advocate for measures to help seniors meet their basic needs and enable experienced workers to remain in the workforce.

Green

  • Supports the bill: The speaker supports Bill C-30 because Canadians need help, and the GST rebate will reach 11 million Canadians. The speaker also notes support for Bill C-31, which includes a one-time payment to low-income renters and the beginning of dental care coverage.
  • Bill is a band-aid: While supporting the bill, the speaker characterizes it as a "band-aid" solution that does not address larger economic problems or the potential for a recession. The speaker notes that a band-aid is good when one is bleeding, by the way, but it is not a long-term solution.
  • Global problems: The speaker believes both Conservatives and Liberals oversimplify the problems of inflation and cost increases, and that these problems are global in nature. They also highlight the impact of climate change and international crises like the war in Ukraine on the Canadian economy.
  • Need long-term solutions: The speaker believes that instead of short-term fixes, long-term solutions are needed, such as a wealth tax or a windfall tax on oil and gas profits, anticipating a potential recession.
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Cost of Living Relief Act, No. 1Government Orders

October 4th, 2022 / 10:20 a.m.

Liberal

Cost of Living Relief Act, No. 1Government Orders

October 4th, 2022 / 10:20 a.m.

Winnipeg North Manitoba

Liberal

Kevin Lamoureux LiberalParliamentary Secretary to the Leader of the Government in the House of Commons

Madam Speaker, it is a pleasure to rise today to speak to major legislation that would provide substantial support to Canadians in every region of our country. It is a good day.

We are ensuring there will be more disposable income for Canadians to assist them in dealing with issues such as inflation by providing additional financial support so they will have a bit more to spend. It is quite encouraging to see the support for passing the legislation.

Let us think about it. For many years, the government, under the leadership of the Prime Minister, with guidance of the cabinet and members of the Liberal caucus, has talked a great deal about Canada's middle class and those aspiring to be a part of it. We are providing the necessary supports to show we can build a healthier, stronger middle class.

Appreciating the importance of Canada's middle class gives us a better sense of our economy. A healthy middle class gives us a healthier economy. There is good reason for that to be taking place. We live in a consumer society where the consumption of products improves the quality of life. It increases the demand for local manufactured products and services, and it creates jobs.

In fact, if we look at the first number of years since we became government, we saw a relatively healthy growing economy. We invested in infrastructure, in tangible ways, for the first time in many years. All of this was in support of Canada's middle class and those aspiring to be a part of it.

We invested in individuals who had financial needs that were far greater than other Canadians at the lower end of household income. We did that by enhancing the Canada child care program. We did that by looking at some of the poorest seniors in the country, seniors who were on fixed incomes, and came up with ways we could ensure they would have more money in their pockets, such as substantial increases to GIS. This was for the poorest of our seniors.

Ensuring we have an economy that works for all Canadians is a priority for the government and the Liberal caucus. We take this very seriously. Seven days a week we are focused on ensuring we are there, in a tangible way, for Canadians no matter where they live in our great nation.

We saw that during the pandemic. When the pandemic hit the world, Canada responded. Our response was second to no other. We saw that with tangible results. At the beginning, we had a high sense of co-operation from all political entities, and we see that today with Bill C-30. We see universal support from members in the chamber. That is why the bill will pass.

It is much like what we saw for the first few months of the pandemic, when the government recognized that there would be a cost to the pandemic. We made the decision that it was better for the government to do the borrowing as opposed to seeing the consequences of the government not supporting its citizens and the small businesses.

That is why we invested billions of dollars in supporting Canadians, like what Bill C-30 would do by putting money in the pockets of Canadians.

We invested in programs such as CERB. Over nine million Canadians benefited from that program. With this legislation, we would see over 11 million Canadians and families benefit. We were there to support Canadians.

We supported small businesses. I ask members to imagine if we had not provided the billions of dollars to support small businesses, whether through loans, rent subsidies, or wage subsidy programs, or the billions for average Canadians. It cost a great deal of money, and it meant that we had to borrow.

The Conservatives in recent days have been very critical of the government, talking about the deficit and trying to position themselves as if though they had not supported the government's expenditures during the pandemic. They say that we have the highest deficit of any other government in Canadian history, knowing full well that they voted in favour of the billions of dollars we had to borrow in order to support Canadians during a worldwide pandemic.

Now, postpandemic, even though it is not completely over, they are starting to change their attitude toward the money we had to borrow in order to support small businesses and Canadians during a world pandemic. It speaks to the Conservative policy mentality. We have seen that. We have seen policies from the Conservative Party that I would ultimately argue are to the detriment of Canadians. We see the Conservative Party flip-flopping, which should cause Canadians to be really concerned.

These are not just words I am putting on the record, but facts. Talking about policy, we can remember today's leader of the Conservative Party, less than a year ago, gave economic advice to anyone who would listen and said that cryptocurrency, Bitcoin, was the way to fight inflation. That is what he was telling Canadians less than a year ago, as he was criticizing the Governor of the Bank of Canada.

The member for Abbotsford knows this full well. After all, he gave that leadership candidate some sound advice, which was well received, not only by the Liberal caucus, but also on Bay Street and, generally speaking, by anyone who understands the importance and significance of the Bank of Canada and its governor.

Cost of Living Relief Act, No. 1Government Orders

October 4th, 2022 / 10:25 a.m.

Some hon. members

Oh, oh!

Cost of Living Relief Act, No. 1Government Orders

October 4th, 2022 / 10:30 a.m.

The Assistant Deputy Speaker (Mrs. Alexandra Mendès) Alexandra Mendes

Could we agree that this is not a conversation? An hon. member is making his speech, so members can make their comments during questions and comments. It is mutual.

The hon. parliamentary secretary.

Cost of Living Relief Act, No. 1Government Orders

October 4th, 2022 / 10:30 a.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Madam Speaker, I do not mind heckling at all. They can go ahead all they want. At the end of the day, the member for Abbotsford was right, and he knows he was right. Unfortunately there was a cost, but I will leave that for another day. I do respect that, on that particular occasion, he was right.

However, we have to remember that the Conservative leader was telling people that the governor of the Bank of Canada was bad and that he would fire him. He was advising Canadians to buy cryptocurrency. I wonder if any Conservative members of Parliament bought cryptocurrency. Could all those who bought cryptocurrency please put up a hand? After all, no doubt they would want to impress their leader. I wonder how many of them actually followed the advice of the member for Carleton, today's leader of the Conservative Party.

Cost of Living Relief Act, No. 1Government Orders

October 4th, 2022 / 10:30 a.m.

An hon. member

The member for Abbotsford did not.

Cost of Living Relief Act, No. 1Government Orders

October 4th, 2022 / 10:30 a.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Madam Speaker, no, the member for Abbotsford would not have done that. I agree. Having said that, we can imagine those individuals who did. It is somewhat sad, because many people we represent have confidence in what they are hearing. With a leadership candidate going around saying, “Invest in cryptocurrency”, I suspect many Canadians did just that.

Unfortunately those who followed that advice lost a great deal of money. I think a conservative estimate would be at least 20%, some might even say it is considerably higher than that. My colleague suggests it might be much higher.

The bottom line is that that is the type of economic advice that was being provided, but it does not stop there. Let us remember that the initial response from the Conservative Party to Bill C-30, the bill we are actually debating today, was to not support it. I like to think that the response received by the Conservative Party over a few days ultimately caused them to change their mind, and I am glad they did because it is good legislation.

However, initially they were not going to support it. In part, it was because the Conservative Party feels that everything involving a collection of money from Canadians is called a tax, as a member across the way suggests. It is such a sad statement, and I will give two examples of that shortly. I do believe the Conservatives were shamed into supporting Bill C-30. I would like to see them do the same thing for Bill C-31.

If Conservatives support the children they represent in their constituencies who are under the age of 12 and who do not have dental plans being able to access dental services, they should be supporting Bill C-31, not filibustering. That is how children would receive the dental services they need. Many of those children who do not receive dental services often end up in a hospital situation, getting surgery for things that could have been prevented. That is what Bill C-31 would do, not to mention also supporting renters by giving them payments.

However, the Conservatives do not want to support that. They say it is about taxes, and I said there is a couple of issues I want to raise on that particular front. A number of years ago, when I was in opposition, I used to be fairly disappointed in Stephen Harper not recognizing the importance of CPP. CPP is an investment, not a tax. The Conservatives would argue today, as they did from their seats, that CPP is a tax.

Stephen Harper refused to negotiate with and talk to premiers about increasing CPP contributions. When we took government, we worked with all political parties, and provinces and territories, to get an agreement to increase CPP contributions, what the Conservative Party today calls a “tax”. It really is for individuals who are working today to invest in their retirement, so when they do retire, they will have more disposable income.

Only the Conservative Party of Canada, not Conservatives at the provincial level, just the national Conservative Party, does not believe in the importance of CPP and the importance of ensuring that people have more disposable income when it comes time for retirement.

When it comes to taxes, in the Conservative Party we see a party that is in complete disarray. Do members remember when I spoke about flip-flopping? I have referenced the analogy of pulling in a fish and it ending up on the dock, and we see it flip-flop around. That is what I think about when I think about the price on pollution and the Conservative Party of Canada. Again, it really does stand alone.

Back in 2015 and 2016, governments around the world, with the Paris Accord, came together and said that we need to deal with the environment, and one of the best ways to deal with the environment was to deal with the price on pollution as a policy tool that would have a real impact. At the time when the accord was reached, and the Prime Minister, along with a delegation from different provinces, came back from Paris, there was a great deal of enthusiasm about it. It was only the Conservative Party here in the chamber that was negative toward it.

The Conservatives had had a change in leadership, if members will recall. Shortly after the second change of leadership, the Conservative Party changed its mind, and it was applauded. I believe the record will show I stood up inside the House and complimented the Conservatives for changing their minds on the issue. They, or at least a good number of them, finally recognized that climate change was in fact real and that having a price on pollution was a good thing.

Let us pause to stop and think about that. When we think about that, let us reflect back to a year ago when we were all knocking on doors. It was not that long ago that we were knocking on doors. What was the Conservative Party saying as its members were knocking on doors? The Conservatives were saying that they believed in a price on pollution. The leader at the time insisted that candidates and the Conservative platform would dictate a price on pollution. That has changed once again. There is new leadership and new direction. The climate change deniers are prevailing, and we now have the leader of the official opposition saying, “No, we are going to get rid of the price on pollution”, or the carbon tax, as he refers to it.

Let us remember that the federal carbon tax is only applied Ontario, Manitoba, Saskatchewan and Alberta. Is the federal Conservative Party now going to go into the provinces and say to the other provinces that do not have the national program and that they are going to get rid of any price on pollution? I would be interested in seeing the negotiations that would take place about that. Is the Conservative Party saying only some parts of Canada should have a price on pollution?

This is the reason I look at Bill C-30 as a positive step. It is an encouraging thing to see Conservatives change their minds and support Bill C-30. I applaud that. I would like them to revisit a number of the issues I have pointed out that continue to support Canadians in a very real and tangible way. One of the things they can do, and I will conclude my remarks on this, is not only support Bill C-30 but also support Bill C-31. They should do it for the individuals who need that rent subsidy and the children under the age of 12 who need the dental insurance.

Cost of Living Relief Act, No. 1Government Orders

October 4th, 2022 / 10:40 a.m.

Conservative

Garnett Genuis Conservative Sherwood Park—Fort Saskatchewan, AB

Madam Speaker, the hon. member spoke about the carbon tax. What he did not acknowledge is that his government has a plan to triple, triple, triple the carbon tax. For Canadians who are already struggling with affordability, tripling down on this failed policy—

Cost of Living Relief Act, No. 1Government Orders

October 4th, 2022 / 10:40 a.m.

Mark Gerretsen

Triple, triple, triple.

Cost of Living Relief Act, No. 1Government Orders

October 4th, 2022 / 10:40 a.m.

Conservative

Garnett Genuis Conservative Sherwood Park—Fort Saskatchewan, AB

Madam Speaker, the member for Kingston and the Islands is saying, “triple”. He is listening for once.

The Liberals are tripling down on this policy that has not achieved any kind of improvement in terms of the environment. The Liberals have not met any of their targets, and the member spoke about provincial premiers. We are seeing now that in some cases, like in the case of Newfoundland, we have premier who, as I understand it, is supportive of the principle of a carbon tax but very much opposed to the government's plan to increase it next year and to triple it going forward.

Will the member get up and either repudiate this tripling of the carbon tax policy or explain why his government is planning on tripling the burden on Canadians?

Cost of Living Relief Act, No. 1Government Orders

October 4th, 2022 / 10:40 a.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Madam Speaker, it was interesting yesterday, when the Conservative members would stand up during QP and say, “triple, triple, triple”. The thing that came across my mind was Tim Hortons' double-double.

I am wondering if someone was going through the drive-through and said, “I have an idea. Why do we not take Tim Hortons' double-double and say triple, triple, triple?” That is the only thing I can figure out. I have no idea where they get this “triple, triple, triple” thing from. Are they trying to hoodwink Canadians again on some stupid thought? It does not make sense.

The bottom line—

Cost of Living Relief Act, No. 1Government Orders

October 4th, 2022 / 10:40 a.m.

Some hon. members

Oh, oh!

Cost of Living Relief Act, No. 1Government Orders

October 4th, 2022 / 10:40 a.m.

The Assistant Deputy Speaker (Mrs. Alexandra Mendès) Alexandra Mendes

Can I remind members that interpreters have to deal with all the noise in the background? It is very hard for them, so can we allow the hon. parliamentary secretary to finish his answer to the hon. member?

Cost of Living Relief Act, No. 1Government Orders

October 4th, 2022 / 10:40 a.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Madam Speaker, what is very clear is that the climate deniers are prevailing once again in the Conservative Party of Canada. I think those voices that have been silenced need to come back and try to get a bit more common sense applied in the Conservative Party today.

Cost of Living Relief Act, No. 1Government Orders

October 4th, 2022 / 10:40 a.m.

Bloc

Luc Thériault Bloc Montcalm, QC

Madam Speaker, I am sure my colleague from Winnipeg North will agree with the Bloc Québécois that fighting inflation and avoiding a recession calls for sustainable solutions and intelligent measures. One-size-fits-all is not the answer. We definitely have to steer clear of measures that, although popular, or even populist, are not real solutions.

Basically, we have to steer clear of measures designed primarily to win votes.