Bill C-38
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- ENGLISH
- SUMMARY SUMMARY
- 1 Short Title 1 Short Title
- 2 Excise Tax Act 2 Excise Tax Act
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First Session, Forty-fifth Parliament, 3-4-5 Charles III, 2025-2026 |
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HOUSE OF COMMONS OF CANADA |
An Act to amend the Excise Tax Act (extension of the federal fuel excise tax relief)
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FIRST READING, September 21, 2026
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MINISTER OF FINANCE AND NATIONAL REVENUE |
SUMMARY
This enactment amends the Excise Tax Act to extend the temporary suspension of the federal fuel excise tax until January 31, 2027 and to temporarily set the excise tax rates on fuels to 50% of the regular rates for the period beginning on February 1, 2027 and ending on March 31, 2027.
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Available on the House of Commons website at the following address:
www.ourcommons.ca
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1st Session, 45th Parliament, 3-4-5 Charles III, 2025-2026 |
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HOUSE OF COMMONS OF CANADA |
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BILL C-38 |
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An Act to amend the Excise Tax Act (extension of the federal fuel excise tax relief) |
His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title
Short title
1 This Act may be cited as the Canadian Fuel Affordability Act.
R.S., c. E-15
Excise Tax Act
2 (1) The portion of section 9.2 of Schedule I to the Excise Tax Act before paragraph (a) is replaced by the following:
9.2 If excise tax imposed under section 23 of the Act in respect of a quantity of unleaded gasoline, unleaded aviation gasoline, leaded aviation gasoline, diesel fuel or aviation fuel becomes payable at a time that is after April 19, 2026 and before Insertion start February 2027 Insertion end , the following rules apply in determining the amount of that tax:
(2) Subsection (1) is deemed to have come into force on September 8, 2026.
3 (1) Schedule I to the Act is amended by adding the following after section 9.2:
9.3 If excise tax imposed under section 23 of the Act in respect of a quantity of unleaded gasoline, unleaded aviation gasoline, leaded aviation gasoline, diesel fuel or aviation fuel becomes payable at a time that is after January 2027 and before April 2027, the following rules apply in determining the amount of that tax:
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(a) the reference to “$0.10” in paragraph 9(a) is to be read as a reference to “$0.05”;
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(b) the reference to “$0.11” in paragraph 9(b) is to be read as a reference to “$0.055”; and
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(c) the reference to “$0.04” in section 9.1 is to be read as a reference to “$0.02”.
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(2) Subsection (1) comes into force or is deemed to have come into force on February 1, 2027.
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Published under authority of the Speaker of the House of Commons
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