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
This bill received royal assent on Thursday, February 12, 2026
Statutes of Canada 2026, c. 1
Progress
House of Commons
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
Agreed to
(Journals 77)
|
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)
|
Senate
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 |
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.
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.
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
Departmental information
Press releases
Background information
From the Office of the Parliamentary Budget Officer
From the Library of Parliament
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