An Act to amend the Income Tax Act (temporary enhancement to the Goods and Services Tax/Harmonized Sales Tax credit)
An Act to amend the Income Tax Act (temporary enhancement to the Goods and Services Tax/Harmonized Sales Tax credit). Royal assent October 18, 2022 (S.C. 2022, c. 13). One-time doubling of the GST/HST credit, paid out as a single November 4, 2022 cheque to GST-credit-eligible Canadians, costing about $2.5 billion and reaching approximately 11 million low- and middle-income individuals and families. First of the Trudeau government's 2022 cost-of-living interventions, alongside the original Canada Dental Benefit (C-31) and the one-time Canada Housing Benefit top-up. Sponsored by Chrystia Freeland as Minister of Finance.
Status
Quick learn
Doubled the GST/HST Credit for six months as a cost-of-living measure during the post-COVID inflation spike. About 11 million households automatically got the top-up cheque.
Issues this bill touches
- Cost of Living
One-time doubling of the GST credit, paid in November 2022, during the inflation spike.
Legislative history
- First reading
First reading in the House of Commons.
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Second reading in the House of Commons.
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Third reading in the House of Commons.
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First reading in the Senate.
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Second reading in the Senate.
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Third reading in the Senate.
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Royal assent received.
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Sponsored by
Chrystia FreelandLIBERALOfficial source
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