Cost of Living Relief Act, No. 2 (Targeted Support for Households) (S.C. 2022, c. 14)
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Assented to 2022-11-17
PART 3Related 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):
Marginal note: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-15Excise 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. 22Excise 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;
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