Summary#

The bill creates two temporary benefits to help with living costs. One supports dental care for children under 12. The other gives a one-time payment to low‑income renters who paid rent in 2022. It also adds enforcement, privacy, and tax rules to run these programs.

• Interim Canada Dental Benefit for children under 12 without dental insurance; payments scale by family income (Dental Benefit Act, Amount of benefit (1)).
• One-time $500 renter payment for people with low 2021 income whose 2022 rent was at least 30% of their 2021 income (Rental Housing Benefit Act, Eligibility (1)(e)-(g)).
• Applications require an attestation and contact details for a dentist or landlord; receipts may be requested (Dental Benefit Act, Application; Provision of information; Rental Housing Benefit Act, Application; Provision of information).
• Overpayments can be recovered; penalties up to 50% of the benefit; offences carry fines and possible jail time (Violations; Offences in both Acts).
• Dental benefits are non-taxable under the Income Tax Act (Part 3, ITA s.81(1)(t)); the bill text does not specify tax treatment for the renter benefit.

What it means for you#

• Households (children under 12)

  • Cash for dental care if your adjusted family income is under $90,000 and the child has no access to dental insurance through any person’s job (Dental Benefit Act, Eligibility (1)(c),(e)).
  • Amount per child per period: CAD $650 if income < $70,000; $390 if $70,000–$79,999; $260 if $80,000–$89,999 (Amount of benefit (1)).
  • Shared custody: payment is 50% of the above amounts (Amount of benefit (2)).
  • Timing: apply December 1, 2022–June 30, 2023 for services in October 1, 2022–June 30, 2023; apply July 1, 2023–June 30, 2024 for services in July 1, 2023–June 30, 2024 (Applications — first/second period).
  • Extra help: you may apply once more if the child’s dental costs for a period exceed $650 and you meet conditions in the Act (Application — additional dental benefit).
  • Max per child: no more than two dental benefits (or four half‑benefits for shared custody) (Amount of benefit (5)).
  • You must list the dental provider’s name and contact, and the month of service; you may be asked for receipts later (Application — form, manner and contents; Provision of information (1)).

• Renters

  • One-time CAD $500 if you are at least 15 on the reference day, lived in Canada in 2022, filed a 2021 tax return (you and your spouse/partner, if any), had 2021 adjusted income ≤ $35,000 (with spouse/partner or a qualifying dependant) or ≤ $20,000 otherwise, and paid 2022 rent for your principal residence in Canada (Eligibility (1)(a)-(f)).
  • Your 2022 rent must be at least 30% of your 2021 adjusted income (Eligibility (1)(g)).
  • Application window: from the reference day (the later of December 1, 2022 and coming‑into‑force) to 120 days after that day (Application).
  • You must attest to rent paid and provide your address and the payee’s contact (Attestation).
  • If your payment covered room and board with no split listed, only 90% counts as rent for the 30% test (Eligibility (2)).
  • Rent paid to a related person that is not reported as income by that person does not count (Definition of rent (d)).
  • Couples: only one cohabiting spouse/partner can receive the payment; if you lived apart in 2022, rules specify whose rent counts (Eligibility (3),(4),(7)).

• People with dental insurance

  • Not eligible for the dental benefit if the child was insured or had access to a workplace dental plan on the relevant dates (Eligibility (1)(d)-(e)).

• All applicants (program integrity and protections)

  • Benefits cannot be assigned, seized, or garnished; they are protected from bankruptcy proceedings (Benefit cannot be charged, etc., in both Acts).
  • The Minister may ask for information or documents; failure can make you ineligible (Provision of information and documents; Ineligibility).
  • If you were overpaid, you must repay; the government can recover debts, but no interest applies on overpayments (Return of overpayment; No interest payable).
  • False statements can lead to penalties up to 50% of the benefit (max $5,000 for dental) and offences with fines and possible imprisonment up to two years less a day (Violations; Offences).

Expenses#

Estimated net cost: Data unavailable.

• Per‑recipient amounts set in the bill:
  • Dental: CAD $650/$390/$260 per child per period based on income; 50% for shared custody (Dental Benefit Act, Amount of benefit (1)-(2)).
  • Renter: CAD $500 one‑time payment (Rental Housing Benefit Act, Payment of benefit).
• Funding mechanism:
  • All payments come from the Consolidated Revenue Fund; CRA/CMHC may administer (Dental Benefit Act, Payment out of CRF; Rental Housing Benefit Act, Payment out of CRF; Corporation; Minister of National Revenue).
• Tax treatment:
  • Dental benefit is non‑taxable (Part 3, Income Tax Act s.81(1)(t)).
  • Rental benefit tax treatment not specified in the bill text provided. Data unavailable.
• Appropriations or multi‑year totals:
  • The bill authorizes payments but does not state total appropriations or projected uptake. Data unavailable.

Proponents' View#

• Targets children who lack dental insurance and families under $90,000, reducing cost barriers to needed care now while a longer‑term program is developed (Preamble; Eligibility (1)(c),(e)).
• Scaled dental amounts ($260–$650) focus more help on lower‑income families (Amount of benefit (1)).
• Renter payment targets those with high rent burden by using a 30%‑of‑income test and low 2021 income limits (Eligibility (1)(e)-(g)).
• Simple, application‑based delivery can move money quickly using CRA/CMHC systems; attestation plus receipts on request balance speed and integrity (Application; Provision of information).
• Benefits are protected from seizure and bankruptcy, ensuring households keep the support (Benefit cannot be charged, etc.).
• Clear penalties and offences deter fraud while allowing up to three years to impose administrative penalties and five years to prosecute offences (Violations; Limitation of penalties; Offences).

Opponents' View#

• Many families with insurance but high out‑of‑pocket costs are excluded from the dental benefit, regardless of need (Eligibility (1)(d)-(e)).
• Renter payment hinges on filing a 2021 return within 120 days, which may exclude newcomers, low‑income people who did not file, or those with complex tax situations (Eligibility (1)(d); Application).
• Using 2021 income to test a 2022 rent burden may miss current hardship or income shocks; the 30% rule can exclude near‑threshold households (Eligibility (1)(g)).
• One‑time renter payment is not ongoing and only covers 2022 rent; the application window is short (120 days) (Payment of benefit; Application).
• Administrative demands on applicants (dentist/landlord contact info, employer info for dental applications) may be hard for people in informal settings or with limited documentation (Application — form, manner and contents; Rental Attestation).
• Overpayment recovery, 72‑month reconsideration for suspected false statements, and penalties up to 50% create uncertainty and potential hardship if mistakes occur (Reconsideration (5); Violations (3); Return of overpayment).