C-19 , 45th Parliament, 1st session Monday, May 26, 2025, to present

An Act to amend the Income Tax Act
Short title: Canada Groceries and Essentials Benefit Act
Bill type
House Government Bill
This bill received royal assent on Thursday, February 12, 2026

Statutes of Canada 2026, c. 1

Progress

End of stage activity
Introduction and first reading, Wednesday, January 28, 2026
Chamber sittings
Sitting date Debates (Hansard)
Wednesday, January 28, 2026
End of stage activity
Second reading and referral to committee, Monday, February 2, 2026
Chamber sittings
Sitting date Debates (Hansard)
Monday, February 2, 2026
Sitting 77
Major speeches
Show major speeches at second reading
Agreed to (Journals 77)
2nd reading and referral to committee - FINA
End of stage activity
Committee report presented without an amendment, Wednesday, February 4, 2026
Committee meetings
Meeting date Minutes
Tuesday, February 3, 2026
Meeting 21
Chamber sittings
Sitting date Debates (Hansard)
Wednesday, February 4, 2026
End of stage activity
Concurrence at report stage, Wednesday, February 4, 2026
Chamber sittings
Sitting date Debates (Hansard)
Wednesday, February 4, 2026
End of stage activity
Third reading, Wednesday, February 4, 2026
Chamber sittings
Sitting date Debates (Hansard)
Wednesday, February 4, 2026
Sitting 79
Agreed to (Journals 79)
3rd reading
End of stage activity
First reading, Thursday, February 5, 2026
Chamber sittings
Sitting date Debates (Hansard)
Thursday, February 5, 2026
End of stage activity
Second reading, Tuesday, February 10, 2026
Chamber sittings
Sitting date Debates (Hansard)
Tuesday, February 10, 2026
Sitting 49
Major speeches
Show major speeches at second reading
End of stage activity
Third reading, Thursday, February 12, 2026
Chamber sittings
Sitting date Debates (Hansard)
Thursday, February 12, 2026

Notes

On Wednesday, February 11, 2026, the Senate adopted the following motion:

That, notwithstanding any provision of the Rules, usual practice or previous order:

1. at 3 p.m. on Thursday, February 12, 2026, the Senate resolve itself into a Committee of the Whole on the subject matter of Bill C-19, An Act to amend the Income Tax Act;

2. the Committee of the Whole receive the Honourable François-Philippe Champagne, P.C., M.P., Minister of Finance and National Revenue, accompanied by at most two officials;

3. the committee rise no later than 65 minutes after it begins;

4. the minister’s introductory remarks be limited to a maximum of five minutes;

5. if, during the Committee of the Whole, a senator does not use the entire period of 10 minutes for debate provided under rule 12-31(3)(d), including the responses of the witnesses, that senator may yield the balance of time to another senator;

6. immediately after the Chair of the Committee of the Whole has informed the Senate that the committee has heard the witness, order number one under Government Business, Bills – Third Reading, be called;

7. if the bells are ringing for a vote at the time the committee is to meet, they be interrupted for the Committee of the Whole at that time, and resume once the committee has completed its work for the balance of any time remaining;

8. for greater certainty, all witnesses appear in person.

Details

Recorded votes

House of Commons

There are currently no recorded votes for this bill.

Senate

To view the complete list of standing votes that have taken place in the Senate, please refer to the Votes page of the Senate of Canada website.

Speaker's rulings and statements

There are currently no Speaker's rulings and statements.

Major speeches at second reading

House of Commons

Speech date Speech Member of Parliament
Monday, February 2, 2026 Sponsor’s speech(Sitting 77) François-Philippe Champagne (Liberal)
Monday, February 2, 2026 Response speech(Sitting 77) Jasraj Hallan (Conservative)
Monday, February 2, 2026 Response speech(Sitting 77) Jean-Denis Garon (Bloc Québécois)

Senate

Speech date Speech Senator
Tuesday, February 10, 2026 Sponsor’s speech(Sitting 49) Victor Eric Boudreau (Independent Senators Group)
Tuesday, February 10, 2026 Response speech(Sitting 49) Leo Housakos (Conservative)

About

Legislative summary

The Library of Parliament does not prepare Legislative Summaries for self-explanatory measures. The following is a short summary:

On 28 January 2026, the Minister of Finance and National Revenue introduced Bill C-19, An Act to amend the Income Tax Act (Canada Groceries and Essentials Benefit Act) in the House of Commons and it was given first reading.

Bill C-19 amends the Income Tax Act in order to increase the maximum annual Goods and Services Tax/Harmonized Sales Tax credit (GSTC) amounts by 50% for the 2025-2026 benefit year. It also amends that Act to increase the maximum annual GSTC amounts by 25% as of the 2026-2027 benefit year for a period of five years.

Similar bills

No similar bills were introduced during previous sessions or Parliaments
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