C-30Cost 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)
Government bill, introduced in the House of Commons on September 20, 2022
- Status
- Became law on October 18, 2022 · S.C. 2022, c. 13
What it does
Temporarily doubles the GST/HST credit for six months, raising the maximum annual credit amounts for the 2022-2023 benefit year.
What it does
- Amends the Income Tax Act to temporarily double the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit for six months.
- Raises the maximum annual GST/HST credit amounts by 50% for the 2022-2023 benefit year.
Who it affects
- GST/HST credit recipients
- Tax filers eligible for the GST/HST credit
Topics
Background
The bill was introduced in the House of Commons on 20 September 2022 and was given first reading.
Where it is
House of Commons
First reading
Completed.
Second reading
Completed.
Committee
Completed.
Report stage
Completed.
Third reading
Completed.
Senate
First reading
Completed.
Second reading
Completed.
Committee
Skipped. Skipped
Third reading
Completed.
Royal assent
Royal assent
Completed.
Introduced by a cabinet minister on behalf of the government. Government bills get set time for debate, so they are the most likely to become law. How a bill becomes law
How the House voted
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)
Vote 188,
Passed
325 yeato0 nay · 4 paired
Party breakdown for vote 188 Party Position Yea Nay Did not vote Liberal Yea 153 0 5 Conservative Yea 114 0 4 Bloc Yea 32 0 0 NDP Yea 22 0 3 Green Yea 2 0 0 Independent Yea 2 0 0 Total 325 0
What MPs said
Each party’s first speech on this bill in the House, from Hansard. Excerpts are the speaker’s opening sentences, unedited.
LiberalRandy Boissonnault· September 22, 2022
“It is my pleasure indeed to launch today's debate on Bill C-30, the cost of living relief act, our government's proposal to double the goods and services tax credit for six months and deliver targeted support to Canadians who need it the most. Essentially, it is a bill that would make sure Canadians, especially the most vulnerable among us, get more money back in their pockets.”
Read the full speech on openparliament.caConservativeDan Albas· September 22, 2022
“I am pleased to participate in the debate today on Bill C-30, an act to amend the Income Tax Act. Before I go any further, let us all recognize that this bill ultimately proposes, for six months on a temporary basis, to increase the GST credit for those earning up to $49,200, or to $58,500 if it happens to be a household with children.”
Read the full speech on openparliament.caBlocGabriel Ste-Marie· September 22, 2022
“To address inflation, Bill C-30 proposes an additional GST rebate for the less fortunate. It is a good measure.”
Read the full speech on openparliament.caNDPDaniel Blaikie· September 22, 2022
“I am grateful for the opportunity to participate in the debate today on Bill C-30. I am in Winnipeg now.”
Read the full speech on openparliament.caGreenElizabeth May· October 4, 2022
“There is unanimous support in this place for Bill C-30, yet there are things we want to debate. For my part, I would just like to say that I support Bill C-30 because Canadians need help.”
Read the full speech on openparliament.ca
Read the source
LEGISinfo status: Royal assent received. Bill data from LEGISinfo, votes from openparliament.ca and the House of Commons. Last updated October 13, 2026.