Legislative Costing Note - Enhancing the Scientific Research and Experimental Development Tax Incentives (Published 2026-02-12)

13740928 C-15 C 15 An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 Loi portant exécution de certaines dispositions du budget déposé au Parlement le 4 novembre 2025 An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 Budget 2025 Implementation Act, No. 1 Loi no 1 d'exécution du budget de 2025 Budget 2025 Implementation Act, No. 1 357 Royal assent received Sanction royale reçue Royal assent received 60046 Royal assent Sanction royale Royal assent Royal assent false 2 Senate Sénat Senate 60050 Royal assent Sanction royale Royal assent 60050 Royal assent Sanction royale Royal assent 2 Senate Sénat Senate 2026-03-26T10:50:00 45 1 3 House Government Bill Projet de loi émanant du gouvernement (Cdc) House Government Bill true 1 House of Commons Chambre des communes House of Commons true false 88633 François-Philippe Champagne François-Philippe Champagne Hon. L’hon. Hon. Minister of Finance and National Revenue ministre des Finances et du Revenu national Minister of Finance and National Revenue 4 Minister ministre Minister 1044 Saint-Maurice—Champlain Saint-Maurice—Champlain Saint-Maurice—Champlain 60149 Royal assent Sanction royale 60050 Royal assent 2026-03-26T13:30:00 2 Senate Sénat Senate 0 0 61 2025-11-18T15:12:48.157 2025-12-10T16:01:20 2026-02-26T16:29:18.793 2026-02-26T10:15:00 2026-03-10T10:10:00 2026-03-26T10:10:00 2026-03-26T10:50:00 false false true true true true true true true false false 10 Regular Ordinaire Regular <div>On Wednesday, November 26, 2025, the Senate adopted the following motion:That, notwithstanding any provision of the Rules, previous order or usual practice:1. in accordance with rule 10-11(1), the <a href="https://sencanada.ca/en/committees/nffn/45-1">Standing Senate Committee on National Finance</a>be authorized to examine the subject matter of all of Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025, introduced in the House of Commons on November 18, 2025, in advance of the said bill coming before the Senate;2. in addition, the following committees be separately authorized to examine the subject matter of the following elements contained in Bill C-15:(a) the <a href="https://sencanada.ca/en/committees/agfo/45-1">Standing Senate Committee on Agriculture and Forestry</a>: those elements contained in Division 8 of Part 5; (b) the <a href="https://sencanada.ca/en/committees/banc/45-1">Standing Senate Committee on Banking, Commerce and the Economy</a>: those elements contained in Divisions 4, 9, 10, 11, 12, 13, 14, 15, 16, 17, 22, 23, 37, 39, 43 and 45 of Part 5;(c) the <a href="https://sencanada.ca/en/committees/enev/45-1">Standing Senate Committee on Energy, the Environment and Natural Resources</a>: those elements contained in Divisions 32, 40, 41 and 42 of Part 5;(d) the <a href="https://sencanada.ca/en/committees/pofo/45-1">Standing Senate Committee on Fisheries and Oceans</a>: those elements contained in Division 33 of Part 5;(e) the <a href="https://sencanada.ca/en/committees/aefa/45-1">Standing Senate Committee on Foreign Affairs and International Trade</a>: those elements contained in Divisions 18 and 27 of Part 5;(f) the <a href="https://sencanada.ca/en/committees/appa/45-1">Standing Senate Committee on Indigenous Peoples</a>: Part 4 and those elements contained in Division 35 of Part 5;(g) the <a href="https://sencanada.ca/en/committees/lcjc/45-1">Standing Senate Committee on Legal and Constitutional Affairs</a>: those elements contained in Divisions 30 and 31 of Part 5;(h) the <a href="https://sencanada.ca/en/committees/secd/45-1">Standing Senate Committee on National Security, Defence and Veterans Affairs</a>: those elements contained in Divisions 19, 20 and 21 of Part 5;(i) the <a href="https://sencanada.ca/en/committees/soci/45-1">Standing Senate Committee on Social Affairs, Science and Technology</a>: those elements contained in Divisions 25, 36 and 44 of Part 5; and(j) the <a href="https://sencanada.ca/en/committees/trcm/45-1">Standing Senate Committee on Transport and Communications</a>: those elements contained in Divisions 1, 2, 24, 28 and 29 of Part 5;3. each of the committees listed in point 2 that are authorized to examine the subject matter of particular elements of Bill C-15:(a) submit its final report to the Senate no later than February 13, 2026; and(b) be authorized to deposit its report with the Clerk of the Senate if the Senate is not then sitting;4. as the reports from the various committees authorized to examine the subject matter of particular elements of Bill C-15 are tabled in the Senate, they be placed on the Orders of the Day for consideration at the next sitting, provided that if a report is deposited with the Clerk, it be placed on the Orders of the Day for consideration at the next sitting following the one on which the depositing is recorded in the Journals of the Senate;5. the Standing Senate Committee on National Finance be authorized to take any reports tabled under point 3 into consideration during its study of the subject matter of all of Bill C-15; and6. the Standing Senate Committee on National Finance be authorized to deposit its report with the Clerk if the Senate is not then sitting.</div> <div>Le mercredi 26 novembre 2025, le Sénat a adopté la motion suivante :Que, nonobstant toute disposition du Règlement, tout ordre antérieur ou toute pratique habituelle :1. conformément à l’article 10-11(1) du Règlement, le <a href="https://sencanada.ca/fr/comites/nffn/45-1">Comité sénatorial permanent des finances nationales</a> soit autorisé à étudier la teneur complète du projet de loi C-15, Loi portant exécution de certaines dispositions du budget déposé au Parlement le 4 novembre 2025, déposé à la Chambre des communes le 18 novembre 2025, avant que ce projet de loi soit soumis au Sénat;2. de plus, les comités suivants soient individuellement autorisés à examiner la teneur des éléments suivants du projet de loi C-15 :a) le <a href="https://sencanada.ca/fr/comites/agfo/45-1">Comité sénatorial permanent de l’agriculture et des forêts</a> : les éléments de la section 8 de la partie 5;b) le <a href="https://sencanada.ca/fr/comites/banc/45-1">Comité sénatorial permanent des banques, du commerce et de l’économie</a> : les éléments des sections 4, 9, 10, 11, 12, 13, 14, 15, 16, 17, 22, 23, 37, 39, 43 et 45 de la partie 5;c) le <a href="https://sencanada.ca/fr/comites/enev/45-1">Comité sénatorial permanent de l’énergie, de l’environnement et des ressources naturelles</a> : les éléments des sections 32, 40, 41 et 42 de la partie 5;d) le <a href="https://sencanada.ca/fr/comites/pofo/45-1">Comité sénatorial permanent des pêches et des océans</a> : les éléments de la section 33 de la partie 5;e) le <a href="https://sencanada.ca/fr/comites/aefa/45-1">Comité sénatorial permanent des affaires étrangères et du commerce international</a> : les éléments des sections 18 et 27 de la partie 5;f) le <a href="https://sencanada.ca/fr/comites/appa/45-1">Comité sénatorial permanent des peuples autochtones</a> : la partie 4 et les éléments de la section 35 de la partie 5;g) le <a href="https://sencanada.ca/fr/comites/lcjc/45-1">Comité sénatorial permanent des affaires juridiques et constitutionnelles</a> : les éléments des sections 30 et 31 de la partie 5;h) le <a href="https://sencanada.ca/fr/comites/secd/45-1">Comité sénatorial permanent de la sécurité nationale, de la défense et des anciens combattants</a> : les éléments des sections 19, 20 et 21 de la partie 5;i) le <a href="https://sencanada.ca/fr/comites/soci/45-1">Comité sénatorial permanent des affaires sociales, des sciences et de la technologie</a> : les éléments des sections 25, 36 et 44 de la partie 5;j) le <a href="https://sencanada.ca/fr/comites/trcm/45-1">Comité sénatorial permanent des transports et des communications</a> : les éléments des sections 1, 2, 24, 28 et 29 de la partie 5;3. chacun des comités indiqués au point 2, qui sont autorisés à examiner la teneur de certains éléments du projet de loi C-15 :a) soumette son rapport final au Sénat au plus tard le 13 février 2026;b) soit autorisé à déposer son rapport auprès de la greffière du Sénat si le Sénat ne siège pas à ce moment-là;4. au fur et à mesure que les rapports des comités autorisés à examiner la teneur d’éléments particuliers du projet de loi C-15 sont déposés au Sénat, ils soient inscrits à l’ordre du jour pour étude à la prochaine séance, à condition que si un rapport est déposé auprès de la greffière, l’étude de ce rapport soit inscrite à l’ordre du jour de la séance qui suit celle où le dépôt est consigné aux Journaux du Sénat;5. le Comité sénatorial permanent des finances nationales soit autorisé à prendre en considération les rapports déposés conformément au point 3 au cours de son examen de la teneur complète du projet de loi C-15;6. le Comité sénatorial permanent des finances nationales soit autorisé à déposer son rapport auprès de la greffière si le Sénat ne siège pas à ce moment-là.</div> <div>On Wednesday, November 26, 2025, the Senate adopted the following motion:That, notwithstanding any provision of the Rules, previous order or usual practice:1. in accordance with rule 10-11(1), the <a href="https://sencanada.ca/en/committees/nffn/45-1">Standing Senate Committee on National Finance</a>be authorized to examine the subject matter of all of Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025, introduced in the House of Commons on November 18, 2025, in advance of the said bill coming before the Senate;2. in addition, the following committees be separately authorized to examine the subject matter of the following elements contained in Bill C-15:(a) the <a href="https://sencanada.ca/en/committees/agfo/45-1">Standing Senate Committee on Agriculture and Forestry</a>: those elements contained in Division 8 of Part 5; (b) the <a href="https://sencanada.ca/en/committees/banc/45-1">Standing Senate Committee on Banking, Commerce and the Economy</a>: those elements contained in Divisions 4, 9, 10, 11, 12, 13, 14, 15, 16, 17, 22, 23, 37, 39, 43 and 45 of Part 5;(c) the <a href="https://sencanada.ca/en/committees/enev/45-1">Standing Senate Committee on Energy, the Environment and Natural Resources</a>: those elements contained in Divisions 32, 40, 41 and 42 of Part 5;(d) the <a href="https://sencanada.ca/en/committees/pofo/45-1">Standing Senate Committee on Fisheries and Oceans</a>: those elements contained in Division 33 of Part 5;(e) the <a href="https://sencanada.ca/en/committees/aefa/45-1">Standing Senate Committee on Foreign Affairs and International Trade</a>: those elements contained in Divisions 18 and 27 of Part 5;(f) the <a href="https://sencanada.ca/en/committees/appa/45-1">Standing Senate Committee on Indigenous Peoples</a>: Part 4 and those elements contained in Division 35 of Part 5;(g) the <a href="https://sencanada.ca/en/committees/lcjc/45-1">Standing Senate Committee on Legal and Constitutional Affairs</a>: those elements contained in Divisions 30 and 31 of Part 5;(h) the <a href="https://sencanada.ca/en/committees/secd/45-1">Standing Senate Committee on National Security, Defence and Veterans Affairs</a>: those elements contained in Divisions 19, 20 and 21 of Part 5;(i) the <a href="https://sencanada.ca/en/committees/soci/45-1">Standing Senate Committee on Social Affairs, Science and Technology</a>: those elements contained in Divisions 25, 36 and 44 of Part 5; and(j) the <a href="https://sencanada.ca/en/committees/trcm/45-1">Standing Senate Committee on Transport and Communications</a>: those elements contained in Divisions 1, 2, 24, 28 and 29 of Part 5;3. each of the committees listed in point 2 that are authorized to examine the subject matter of particular elements of Bill C-15:(a) submit its final report to the Senate no later than February 13, 2026; and(b) be authorized to deposit its report with the Clerk of the Senate if the Senate is not then sitting;4. as the reports from the various committees authorized to examine the subject matter of particular elements of Bill C-15 are tabled in the Senate, they be placed on the Orders of the Day for consideration at the next sitting, provided that if a report is deposited with the Clerk, it be placed on the Orders of the Day for consideration at the next sitting following the one on which the depositing is recorded in the Journals of the Senate;5. the Standing Senate Committee on National Finance be authorized to take any reports tabled under point 3 into consideration during its study of the subject matter of all of Bill C-15; and6. the Standing Senate Committee on National Finance be authorized to deposit its report with the Clerk if the Senate is not then sitting.</div> <div>A legislative summary is currently being prepared for this bill by the Parliamentary Information, Education and Research Services of the Library of Parliament. Meanwhile, the following executive summary is available. On 18 November 2025, the Minister of Finance and National Revenue introduced Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (Budget 2025 Implementation Act, No. 1) in the House of Commons and it was given first reading. Bill C-15 Part 1 implements certain measures in respect of the Income Tax Act and the Income Tax Regulations by (a) expanding the rollover for small business corporation shares; (b) expanding the list of expenses recognized under the Disability Supports Deduction; (c) exempting the Canada Disability Benefit from income; (d) aligning the taxation of investment income and active business income earned and distributed by controlled foreign affiliates with the rules that currently apply to Canadian-controlled private corporations; (e) extending the deadline for making certain charitable donations eligible for tax support in the 2024 tax year; (f) increasing the limit under the Lifetime Capital Gains Exemption so that it applies on up to $1.25 million of eligible capital gains, applicable to dispositions that occur on or after June 25, 2024, with indexation of the limit to resume in 2026; (g) exempting the first $10 million in capital gains on the sale of a business to a worker cooperative and amending the corresponding exemption for sales to an employee ownership trust; (h) removing the tax-indifferent investor exception to the synthetic equity arrangement anti-avoidance rule; (i) improving the efficiency of the Home Accessibility Tax Credit; (j) implementing the Personal Support Workers Tax Credit; (k) enhancing the SR&ED program by increasing the annual expenditure limit and taxable capital phase-out thresholds for the enhanced 35% SR&ED credit, extending the enhanced credit to eligible Canadian public corporations and restoring the eligibility of SR&ED capital expenditures; (l) extending the Mineral Exploration Tax Credit for individuals who invest in eligible mining flow-through shares for two years to March 31, 2027 at the current rate of 15%; (m) expanding the eligibility of the Critical Mineral Exploration Tax Credit to bismuth, cesium, chromium, fluorspar, germanium, indium, manganese, molybdenum, niobium, tantalum, tin and tungsten; (n) amending the Canada Carbon Rebate for Small Businesses; (o) extending the full credit rates for the Carbon Capture, Utilization and Storage investment tax credit to 2035; (p) expanding the eligibility for the clean technology investment tax credit to support the generation of electricity and heat from waste biomass; (q) expanding the eligibility for the clean technology manufacturing investment tax credit to investments in eligible polymetallic projects and to additional qualifying materials; (r) providing a refundable investment tax credit to qualifying corporations and trusts for investments in certain clean electricity property; (s) amending the alternative minimum tax to exempt certain trusts for the benefit of Indigenous groups; (t) precluding a corporation from qualifying as a mutual fund corporation where it is controlled by or for the benefit of a corporate group; (u) extending the period during which agricultural cooperatives can distribute tax-deferred patronage dividends paid in shares to their members until the end of 2030; (v) narrowing the rules related to reporting by trusts; (w) providing the Minister of National Revenue with the authority to waive the withholding requirement for payments to certain non-resident service providers; (x) allowing the sharing of information for the purposes of administering and enforcing the Canada Labour Code as it relates to the misclassification of employees; (y) reforming Canada’s transfer pricing rules; (z) reinstating the accelerated investment incentive and immediate expensing for certain qualifying assets; (z.1) providing an accelerated capital cost allowance of 10% for new eligible purpose-built rental projects; (z.2) providing immediate expensing for new additions of property in respect of productivity-enhancing assets; (z.3) introducing a temporary non-refundable tax credit applicable where an individual’s non-refundable tax credit amounts exceed the first income tax bracket threshold; and (z.4) implementing a number of technical amendments to correct inconsistencies and to better align the law with its intended policy objectives. It also makes a related amendment to the Excise Tax Act. Part 2 repeals the Digital Services Tax Act and the Digital Services Tax Regulations and makes consequential amendments to other legislation. Part 3 amends the Excise Tax Act, the Underused Housing Tax Act, the Select Luxury Items Tax Act and other related texts to implement various measures. Division 1 of Part 3 implements certain measures in respect of the Excise Tax Act and a related text by (a) clarifying that supplies of osteopathic services rendered by individuals who are not osteopathic physicians are taxable under the Goods and Services Tax/Harmonized Sales Tax; (b) extending the Enhanced (100%) Goods and Services Tax Rental Rebate to qualifying cooperative housing corporations and student residences built by universities, public colleges and school authorities; and (c) allowing input tax credits for redeemed coupons to be available only for payments made exclusively in the course of commercial activities. Division 2 of Part 3 amends the Underused Housing Tax Act to end the underused housing tax in respect of 2025 and future calendar years. It also subsequently repeals the Underused Housing Tax Act and the Underused Housing Tax Regulations. Division 3 of Part 3 amends the Select Luxury Items Tax Act to end the luxury tax in respect of subject aircraft and subject vessels. It also makes the Select Luxury Items Tax Regulations to provide greater clarity on the tax treatment of subject items. Part 4 amends the First Nations Goods and Services Tax Act to, among other things, (a) establish an opt-in framework for interested Indigenous governments to levy a value-added sales tax, under their own laws, on fuel, alcohol, cannabis, tobacco and vaping products within their reserves or settlement lands; and (b) make process-type improvements and machinery of government changes to streamline the administration of taxes under that Act. It also makes consequential amendments to the Excise Tax Act and to the Federal-Provincial Fiscal Arrangements Act. Part 5 enacts and amends several Acts in order to implement various measures. Division 1 of Part 5 enacts the High-Speed Rail Network Act, which establishes a legislative framework to facilitate the implementation of a rail network that allows for the carrying of passengers at high speed between Quebec and Ontario. That Act, among other things, (a) deems the construction of the railway lines that are to be part of the high-speed rail network to have been approved under section 98 of the Canada Transportation Act; (b) provides that the construction, operation, decommissioning and abandonment of each segment of the high-speed rail network, and any incidental physical activity, is subject to the Impact Assessment Act; (c) permits certain land to be subject to a notice of right of first refusal or a notice of prohibition on work; (d) amends the expropriation process in relation to the high-speed rail network; (e) provides that Indigenous knowledge that is provided in confidence in relation to the high-speed rail network is treated as confidential; and (f) makes certain Parts of the Official Languages Act applicable to certain entities, including those that operate a railway that is part of the high-speed rail network. The Division also makes a consequential amendment to the Access to Information Act. Division 2 of Part 5 amends the Canada Post Corporation Act to repeal the power to make regulations prescribing rates of postage and the terms and conditions related to the payment of postage and instead provide the Canada Post Corporation with the authority to establish those rates and terms and conditions. Division 3 of Part 5 provides, among other things, that an aggregate amount not exceeding $11.5 billion to fund the operations and activities of Build Canada Homes and an aggregate amount not exceeding $1.515 billion as a contribution of capital to, or to purchase shares in, Canada Lands Company Limited may be paid out of the Consolidated Revenue Fund. Division 4 of Part 5 amends the Canada Infrastructure Bank Act to increase the aggregate amount that the Minister of Finance may pay to the Canada Infrastructure Bank to $45,000,000,000. Division 5 of Part 5 amends the Red Tape Reduction Act to, among other things, authorize ministers to grant temporary exemptions from the application of provisions of certain Acts of Parliament and instruments with the aim of facilitating the design, modification or administration of regulatory regimes to encourage innovation, competitiveness or economic growth. Division 6 of Part 5 amends the Public Service Superannuation Act to, among other things, expand the eligibility for early retirement available to certain contributors employed in operational service to new groups of contributors. Division 7 of Part 5 amends the Public Service Superannuation Act to authorize certain contributors to exercise a temporary early retirement option during a period for which a workforce reduction initiative is in effect. It also makes a related amendment to the Income Tax Regulations. Division 8 of Part 5 amends the Farm Credit Canada Act to, among other things, provide for a review of the provisions and operation of that Act within five years after the day on which the amendment comes into force and every 10 years after that. Division 9 of Part 5 repeals the Consumer-Driven Banking Act and enacts a new Consumer-Driven Banking Act to ensure that individuals and businesses can safely and securely share their data with the participating entities of their choice. That Act addresses, among other things, accreditation, national security, data sharing, security safeguards, consent, authentication, liability, complaints, administration and enforcement and screen scraping. The Division also makes related amendments to the Access to Information Act, the Financial Consumer Agency of Canada Act and the Budget Implementation Act, 2024, No. 1. Division 10 of Part 5 amends the Trust and Loan Companies Act, the Bank Act and the Insurance Companies Act to extend the period during which federal financial institutions governed by those Acts may carry on business. Division 11 of Part 5 amends the Trust and Loan Companies Act, the Bank Act and the Insurance Companies Act to, among other things, modernize prudential limits by repealing certain provisions that impose limits on federally regulated financial institutions with respect to debt obligations and borrowing, consumer and commercial loans and investments in real property and equity. Division 12 of Part 5 amends the Bank Act, the Trust and Loan Companies Act and the Insurance Companies Act to allow for the electronic delivery of certain documents to shareholders, members and policyholders without their consent, while ensuring that they receive paper copies if they request them. Division 13 of Part 5 amends the Trust and Loan Companies Act, the Bank Act and the Insurance Companies Act to increase the equity threshold related to the public holding requirement from $2 billion to $4 billion and to make changes to other provisions that include that threshold. Division 14 of Part 5 amends the Trust and Loan Companies Act, the Bank Act, the Insurance Companies Act and the Office of the Superintendent of Financial Institutions Act to, among other things, (a) clarify the powers of the Superintendent of Financial Institutions in respect of the adherence by federally regulated financial institutions to their policies and procedures to protect themselves against threats to their integrity or security; (b) provide the Superintendent of Financial Institutions with powers to issue directions of compliance in respect of unsafe or unsound practices in the conduct of the affairs of those financial institutions; and (c) provide that the Superintendent of Financial Institutions is not prevented from disclosing information to any federal government agency or body for purposes related to the Superintendent’s regulation or supervision of financial institutions. Division 15 of Part 5 amends the Bank Act to raise the amount of funds that can be withdrawn immediately from a retail deposit account after the deposit of a cheque or other instrument and to remove the delay for the withdrawal of funds deposited by a cheque or other instrument that is not deposited in person. Division 16 of Part 5 amends the Bank Act to, among other things, (a) prohibit the activation of certain capabilities for a personal deposit account in Canada without the express consent of the natural person in whose name the account is kept; (b) permit a natural person in whose name such an account is kept to deactivate certain account capabilities; (c) permit a natural person in whose name such an account is kept to adjust certain transaction limits on the account; (d) require institutions to establish policies and procedures for detecting and preventing consumer-targeted fraud and mitigating its impacts; and (e) require institutions and the Commissioner of the Financial Consumer Agency of Canada to prepare annual reports on consumer-targeted fraud. Division 17 of Part 5 amends the Canada Deposit Insurance Corporation Act, the Bank Act and the Financial Consumer Agency of Canada Act to support the growth of federal credit unions, including by way of amalgamation or asset acquisition and by permitting them to engage in motor vehicle leasing in certain circumstances. Division 18 of Part 5 amends the Special Economic Measures Act to, among other things, (a) provide that the Minister of Finance must be consulted before an order or regulation identifying certain persons is made under subsection 4(1) of that Act; (b) authorize the Governor in Council to make regulations requiring financial institutions to provide to the Minister of Finance information on property that is in their possession or control and that is owned, held or controlled by a person, including a foreign state, identified under that Act and information on profits realized from such property; and (c) authorize the Minister of Finance to make an order directing a financial institution to pay such profits to the Receiver General. It also makes related and consequential amendments to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act. Division 19 of Part 5 amends the Pension Act to, among other things, (a) set out in a schedule to that Act the amounts of the basic pension payable during the period beginning on April 1, 1985 and ending on December 31, 2025; (b) authorize the Governor in Council to amend that schedule; (c) define the term “province” for the purposes of paragraph 75(1)(b) of that Act; and (d) update certain regulation-making powers. It also amends the Royal Canadian Mounted Police Superannuation Act to provide that, beginning on January 1, 2027, certain benefits are to be adjusted only on the basis of the Consumer Price Index. Finally, it amends the Department of Veterans Affairs Act and the Veterans Health Care Regulations to retroactively clarify the meaning of the term “province” with respect to the calculation of the accommodation and meals charge for the recipients of intermediate and long term care. Division 20 of Part 5 retroactively amends the Veterans Well-being Regulations to specify that the first annual adjustment to certain amounts used in the calculation of the earnings loss benefit is to be prorated to the number of days remaining in the calendar year. It also authorizes the Governor in Council to make regulations respecting the earnings loss benefit under the Veterans Well-being Act, as it read from time to time before April 1, 2019. Division 21 of Part 5 amends the Royal Canadian Mounted Police Superannuation Act, among other things, to specify that claims for awards made under Part II of that Act are to be dealt with and determined by the Minister who administers the Pension Act and to authorize the disclosure of information in certain circumstances. It also enacts related provisions. Division 22 of Part 5 enacts the Canada Development Investment Corporation Act, which continues the Canada Development Investment Corporation and sets out its purpose to assist in the creation and development of businesses, resources, property and industries of Canada by providing advice and support to the Government of Canada and by making investments and managing assets that advance Canada’s economic growth and development. The Division also makes a consequential amendment to the Access to Information Act. Division 23 of Part 5 amends the Personal Information Protection and Electronic Documents Act to require that an organization disclose to another organization an individual’s personal information, at the individual’s request, if both organizations are subject to a data mobility framework. Division 24 of Part 5 amends the Broadcasting Act to provide that it is to be construed and applied in a manner that is consistent with the right to privacy of individuals. Division 25 of Part 5 amends the Human Pathogens and Toxins Act to, among other things, reaffirm that security of the public is a key purpose of that Act, provide that the Minister of Health must establish and update a registry that will replace Schedules 1 to 4, add requirements for persons who carry out activities in relation to high risk human pathogens and toxins, increase the maximum penalties to which a person who commits an offence under that Act is liable and establish an administrative monetary penalty regime for certain contraventions of that Act or its regulations. Division 26 of Part 5 amends the Customs Tariff to amend the definition “obsolete or surplus goods” to allow for the refund of duties paid in respect of certain goods that are donated to a registered charity. Division 27 of Part 5 amends the Export and Import Permits Act to authorize the Governor in Council to add articles to the Export Control List and the Import Control List for reasons related to Canada’s economic security interests. Division 28 of Part 5 amends the Aeronautics Act to, among other things, (a) authorize the Minister of Transport to make interim orders that give effect to international standards, agreements, conventions and arrangements; (b) extend the effective period of interim orders; (c) modernize regulation-making powers respecting the development of, and compliance with, systems, processes, procedures, programs, plans and documents in relation to aviation safety and security; (d) provide that air traffic service providers and certain maintenance organizations may be found vicariously liable for offences or violations; (e) authorize the electronic service of documents; (f) prohibit interference with the operation of a remotely piloted aircraft system unless authorized by the Minister; (g) modernize the administrative monetary penalties framework and increase the maximum amounts for penalties and fines; and (h) establish a regime for the voluntary provision of information related to aviation safety and security and set out limits on the disclosure and use of information provided under that regime. It also makes a consequential amendment to the Access to Information Act and a related amendment to the Budget Implementation Act, 2019, No. 1. Division 29 of Part 5 amends the Canada Transportation Act to provide the Minister of Transport with the authority to make interim orders to give effect to international standards or ensure compliance with Canada’s international obligations. Division 30 of Part 5 amends the Judges Act to increase the number of salaries authorized for judges of the Court of Appeal for Ontario and judges of unified family courts in the provinces. It also reduces in a corresponding manner the number of salaries authorized for judges of superior courts in the provinces other than appeal courts. Division 31 of Part 5 amends the Administrative Tribunals Support Service of Canada Act to create a Schedule 2 to that Act, allow the Minister of Justice to add territorial bodies to that Schedule and to allow the Administrative Tribunals Support Service of Canada to provide support services and facilities to those bodies. Division 32 of Part 5 amends the Canadian Environmental Protection Act, 1999 to provide for the establishment of the Environmental Protection Tribunal of Canada and the transfer of the functions of the Chief Review Officer and review officers to that Tribunal. It also amends the Administrative Tribunals Support Service of Canada Act to enable the Administrative Tribunals Support Service of Canada to provide the Tribunal with any necessary support services and facilities and makes consequential amendments to other Acts. Division 33 of Part 5 authorizes the taking of various measures with respect to the divestiture and dissolution of all or any part of the Freshwater Fish Marketing Corporation. It also makes consequential amendments to other Acts and repeals the Freshwater Fish Marketing Act. Division 34 of Part 5 repeals section 16 of the Government Annuities Improvement Act. Division 35 of Part 5 repeals sections 195 and 196 of the Naskapi and the Cree-Naskapi Commission Act. Division 36 of Part 5 amends the Canada Student Financial Assistance Act to deny the provision of financial assistance to qualifying students in relation to designated educational institutions outside Canada that are private and for-profit and offer courses at a post-secondary school level. It also amends that Act to empower the Minister of Employment and Social Development to suspend or deny the provision of financial assistance in certain circumstances in order to align with a provincial suspension or denial. Division 37 of Part 5 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to (a) clarify that all regulations made under that Act are to be made on the recommendation of the Minister of Finance; (b) clarify that paragraph 36(3.01)(b) of that Act applies to donations that are not charitable donations; and (c) prohibit the disclosure of reports, or the information contained in them, related to discrepancies in information discovered in the course of verifying the identity of persons having beneficial ownership or control of an entity. It also amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations to (a) clarify that paragraph 138(5)(b) of those Regulations applies to donations that are not charitable donations; and (b) clarify the application of those Regulations to mortgage administrators, mortgage brokers and mortgage lenders. Finally, it makes a consequential amendment to the Access to Information Act. Division 38 of Part 5 amends the Borrowing Authority Act to increase the maximum amount of certain borrowings. Division 39 of Part 5 amends the Canada Business Corporations Act, the Canada Cooperatives Act and the Canada Not-for-profit Corporations Act to provide an additional ground on which the Director appointed under the Act in question may dissolve a corporation or a cooperative, as the case may be, namely, when the Director is notified that it is a “listed entity” as defined in subsection 83.01(1) of the Criminal Code. Division 40 of Part 5 amends the Building Canada Act to add to the information that must be included in the public registry of national interest projects the extent to which each project can contribute to clean growth and to meeting Canada’s objectives with respect to climate change. Division 41 of Part 5 amends the Canadian Energy Regulator Act to set the maximum duration of licences for the exportation of liquefied natural gas at 50 years. Division 42 of Part 5 amends the Canadian Environmental Protection Act, 1999 to, among other things, remove the mandatory five-year limit for agreements made under subsection 9(5) or 10(3). Division 43 of Part 5 amends the Competition Act to remove the requirement that the substantiation of representations about the environmental benefits of businesses or business activities must be done in accordance with internationally recognized methodology. It also amends that Act to exclude the application of the provision respecting those representations from proceedings before the Competition Tribunal that are initiated by a person other than the Commissioner of Competition. Division 44 of Part 5 enacts the National School Food Program Act, which sets out the Government of Canada’s vision for the National School Food Program. That Act also sets out the Government of Canada’s commitment to maintaining long-term funding to be provided to the provinces, the territories and Indigenous peoples for the ongoing implementation and maintenance of the Program. Division 45 of Part 5 enacts the Stablecoin Act, which imposes duties on persons that create stablecoins and make them available for purchase, directly or indirectly, by persons in Canada. That Act sets out the objects of the Bank of Canada in respect of stablecoin and requires the Bank to maintain a public registry of stablecoin issuers. That Act also addresses, among other things, the redemption of stablecoins by issuers, the reserve of assets that issuers must maintain to fulfill their redemption obligations and the policies that they must establish. The Division also makes consequential and related amendments to the Access to Information Act, the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and the Retail Payment Activities Act.</div> <div>Les Service d’information, d’éducation et de recherche parlementaires de la Bibliothèque du Parlement rédige actuellement le résumé législatif de ce projet de loi. Entre-temps, le Service met à votre disposition le sommaire suivant. Le 18 novembre 2025, le ministre des Finances et du Revenu national a déposé le projet de loi C-15, Loi portant exécution de certaines dispositions du budget déposé au Parlement le 4 novembre 2025 (Loi no 1 d'exécution du budget de 2025) à la Chambre des communes en première lecture. La partie 1 met en œuvre certaines mesures relatives à la Loi de l’impôt sur le revenu et au Règlement de l’impôt sur le revenu pour?: a) élargir le report par roulement pour les actions de petites entreprises; b) élargir la liste des dépenses admissibles à la déduction pour produits et services de soutien aux personnes handicapées; c) exonérer du revenu la Prestation canadienne pour les personnes handicapées; d) harmoniser l’imposition du revenu de placement et du revenu d’entreprise exploitée activement gagné et distribué par des sociétés étrangères affiliées contrôlées avec les règles qui s’appliquent actuellement aux sociétés privées sous contrôle canadien; e) proroger la date limite pour rendre certains dons de bienfaisance admissibles à un soutien fiscal dans l’année d’imposition 2024; f) augmenter la limite de l’exonération cumulative des gains en capital afin qu’elle s’applique à un maximum de 1,25 million de dollars de gains en capital admissibles, applicable aux dispositions effectuées à compter du 25 juin 2024, avec l’indexation de la limite devant reprendre en 2026; g) exempter les dix premiers millions de dollars de gains en capital réalisés sur la vente d’une entreprise à une coopérative de travailleurs et modifier l’exonération correspondante pour la vente à une fiducie collective des employés; h) éliminer l’exception relative à l’investisseur indifférent relativement à l’impôt à la règle anti-évitement visant les arrangements de capitaux propres synthétiques; i) améliorer l’efficacité du crédit d’impôt pour l’accessibilité domiciliaire; j) mettre en œuvre le crédit d’impôt pour les préposés aux services de soutien à la personne; k) améliorer le programme de RS&DE en augmentant le plafond des dépenses annuelles et les seuils d’élimination progressive du capital imposable pour la bonification de 35?% du crédit de RS&DE, élargir la bonification du crédit aux sociétés publiques canadiennes admissibles et rétablir l’admissibilité des dépenses en capital pour des activités de RS&DE; l) élargir le crédit d’impôt pour l’exploration minière aux particuliers qui investissent dans des actions accréditives minières admissibles pendant deux ans jusqu’au 31 mars 2027 au taux actuel de 15?%; m) élargir l’admissibilité au crédit d’impôt pour l’exploration de minéraux critiques au bismuth, au césium, au chrome, à la fluorine, au germanium, à l’indium, au manganèse, au molybdène, au niobium, au tantale, à l’étain et au tungstène; n) modifier la remise canadienne sur le carbone pour les petites entreprises; o) prolonger les taux du crédit complets pour le crédit d’impôt à l’investissement pour le captage, l’utilisation et le stockage du carbone jusqu’en 2035; p) élargir l’admissibilité au crédit d’impôt à l’investissement dans les technologies propres pour encourager la production d’électricité et de chaleur à partir de déchets de biomasse; q) élargir l’admissibilité au crédit d’impôt à l’investissement pour la fabrication de technologies propres aux investissements de projets admissibles polymétalliques et à d’autres matériaux admissibles; r) accorder un crédit d’impôt à l’investissement remboursable aux sociétés et aux fiducies admissibles relativement aux investissements dans certains biens pour l’électricité propre; s) modifier l’impôt minimum de remplacement pour exonérer le revenu provenant de certaines fiducies au profit de groupes autochtones; t) empêcher une société de se qualifier à titre de société de placement à capital variable lorsqu’elle est contrôlée par un groupe de sociétés ou qu’elle est établie au profit de ce dernier; u) prolonger la période durant laquelle une coopérative agricole peut distribuer des ristournes payées sous forme de parts à ses membres jusqu’à la fin de 2030; v) restreindre les règles relatives aux déclarations de fiducies; w) conférer au ministre du Revenu national l’autorité de déroger à l’obligation de retenue pour les paiements à certains fournisseurs de services non résidents; x) permettre l’échange de renseignements en vue de l’application ou de l’exécution du Code canadien du travail relativement à la classification erronée des employés; y) réformer les règles canadiennes en matière de prix de transfert; z) rétablir l’incitatif à l’investissement accéléré et la passation en charges immédiate pour certains actifs admissibles; z.1) accorder un taux de déduction pour amortissement accéléré de 10?% aux nouveaux projets de logements construits expressément pour la location; z.2) accorder une passation en charges immédiate pour les nouveaux ajouts de biens relativement aux actifs qui améliorent la productivité; z.3) instaurer un crédit d’impôt non remboursable temporaire qui s’applique lorsque les montants de crédits d’impôt non remboursables d’un particulier excèdent le seuil de la première tranche d’imposition; z.4) mettre en œuvre certaines modifications de nature technique afin de corriger des divergences et d’harmoniser la loi lorsque nécessaire pour refléter les objectifs sous-jacents des mesures. Elle apporte également une modification connexe à la Loi sur la taxe d’accise. La partie 2 abroge la Loi sur la taxe sur les services numériques et le Règlement sur la taxe sur les services numériques et apporte des modifications corrélatives à d’autres lois. La partie 3 modifie la Loi sur la taxe d’accise, la Loi sur la taxe sur les logements sous-utilisés, la Loi sur la taxe sur certains biens de luxe et des textes connexes afin de mettre en œuvre diverses mesures. La section 1 de la partie 3 met en œuvre certaines mesures relatives à la Loi sur la taxe d’accise et à un texte connexe afin?: a) de clarifier que les fournitures de services d’ostéopathie rendus par des particuliers qui ne sont pas des médecins ostéopathes sont taxables en vertu de la taxe sur les produits et services/taxe de vente harmonisée; b) d’étendre la bonification (100?%) du remboursement de la taxe sur les produits et services pour immeubles d’habitation locatifs aux coopératives d’habitation admissibles et aux résidences étudiantes construites par les universités, les collèges publics et les administrations scolaires; c) de permettre que les crédits de taxe sur les intrants pour les bons rachetés ne soient offerts que pour les versements effectués exclusivement dans le cadre d’activités commerciales. La section 2 de la partie 3 modifie la Loi sur la taxe sur les logements sous-utilisés afin de mettre fin à la taxe sur les logements sous-utilisés relative aux années civiles 2025 et suivantes. De plus, elle abroge ultérieurement la Loi sur la taxe sur les logements sous-utilisés et le Règlement sur la taxe sur les logements sous-utilisés. La section 3 de la partie 3 modifie la Loi sur la taxe sur certains biens de luxe afin de mettre fin à la taxe sur certains biens de luxe relative aux aéronefs assujettis et aux navires assujettis. De plus, elle prend le Règlement sur la taxe sur certains biens de luxe afin de clarifier le traitement fiscal des biens assujettis. La partie 4 modifie la Loi sur la taxe sur les produits et services des premières nations pour, entre autres?: a) mettre en place un cadre permettant aux gouvernements autochtones intéressés de percevoir une taxe de vente à valeur ajoutée, en vertu de leurs propres lois sur le carburant, l’alcool, le cannabis, le tabac et les produits de vapotage dans leurs réserves ou sur leurs terres désignées; b) intégrer des améliorations relatives aux processus et des changements à l’appareil gouvernemental pour rationaliser l’administration des taxes en vertu de cette loi. La section apporte également des modifications corrélatives à la Loi sur la taxe d’accise et à la Loi sur les arrangements fiscaux entre le gouvernement fédéral et les provinces. La partie 5 met en œuvre diverses mesures, notamment par l’édiction et la modification de plusieurs lois. La section 1 de la partie 5 édicte la Loi sur le réseau ferroviaire à grande vitesse, laquelle établit un cadre législatif pour faciliter la mise en place d’un réseau ferroviaire permettant d’effectuer le transport à grande vitesse de voyageurs entre le Québec et l’Ontario. Cette loi, notamment?: a) précise que la construction des lignes de chemin de fer qui feront partie du réseau ferroviaire à grande vitesse est réputée avoir été autorisée en vertu de l’article 98 de la Loi sur les transports au Canada; b) précise que la construction, l’exploitation, la désaffectation et la fermeture de chaque tronçon du réseau ferroviaire à grande vitesse, ainsi que les activités concrètes qui leur sont accessoires, sont assujetties à la Loi sur l’évaluation d’impact; c) permet que certains biens-fonds soient visés par un avis d’assujettissement à un droit de préemption ou un avis d’interdiction de réalisation de travaux; d) modifie le processus d’expropriation relativement au réseau ferroviaire à grande vitesse; e) précise que les connaissances autochtones communiquées à titre confidentiel relativement au réseau ferroviaire à grande vitesse sont traitées comme tel; f) prévoit l’application de certaines parties de la Loi sur les langues officielles à certaines entités, notamment à celles qui exploitent un chemin de fer faisant partie du réseau ferroviaire à grande vitesse. La section apporte également une modification corrélative à la Loi sur l’accès à l’information. La section 2 de la partie 5 modifie la Loi sur la Société canadienne des postes afin d’abroger le pouvoir de fixer par règlement les tarifs de port et les modalités d’acquittement des frais correspondants et de permettre plutôt à la Société canadienne des postes de les établir. La section 3 de la partie 5 prévoit notamment que peuvent être prélevées sur le Trésor des sommes ne dépassant pas au total onze milliards cinq cents millions de dollars pour financer les activités de Maisons Canada et des sommes ne dépassant pas au total un milliard cinq cent quinze millions de dollars pour faire un apport en capital à la Société immobilière du Canada limitée ou pour acquérir des actions auprès d’elle. La section 4 de la partie 5 modifie la Loi sur la Banque de l’infrastructure du Canada afin d’augmenter le total des sommes que le ministre des Finances peut verser à la Banque de l’infrastructure du Canada à quarante-cinq milliards de dollars. La section 5 de la partie 5 modifie la Loi sur la réduction de la paperasse afin, notamment, d’autoriser les ministres à accorder des exemptions temporaires de l’application de dispositions de certaines lois et de certains textes dans le but de faciliter la conception, la modification ou l’administration de régimes réglementaires et d’ainsi stimuler l’innovation, la compétitivité ou la croissance économique. La section 6 de la partie 5 modifie la Loi sur la pension de la fonction publique afin, notamment, d’élargir à de nouveaux groupes de contributeurs l’admissibilité à une retraite anticipée à laquelle ont accès certains contributeurs qui sont employés dans le service opérationnel. La section 7 de la partie 5 modifie la Loi sur la pension de la fonction publique afin d’autoriser certains contributeurs à exercer une option temporaire de retraite anticipée pendant une période pour laquelle une initiative de réduction des effectifs est en vigueur. Elle apporte également une modification connexe au Règlement de l’impôt sur le revenu. La section 8 de la partie 5 modifie la Loi sur Financement agricole Canada pour, notamment, prévoir l’examen des dispositions et de l’application de cette loi dans les cinq ans suivant la date d’entrée en vigueur de cette modification et tous les dix ans par la suite. La section 9 de la partie 5 abroge la Loi sur les services bancaires axés sur les consommateurs et édicte une nouvelle Loi sur les services bancaires axés sur les consommateurs afin de veiller à ce que les personnes physiques et les entreprises puissent partager leurs données en toute sécurité avec les entités participantes de leur choix. Cette loi porte notamment sur l’accréditation, la sécurité nationale, le partage de données, les mesures de sécurité, le consentement, l’authentification, la responsabilité, les plaintes, l’exécution et le contrôle d’application et le grattage d’écran. La section apporte aussi des modifications connexes à la Loi sur l’accès à l’information, à la Loi sur l’Agence de la consommation en matière financière du Canada et à la Loi no 1 d’exécution du budget de 2024. La section 10 de la partie 5 modifie la Loi sur les sociétés de fiducie et de prêt, la Loi sur les banques et la Loi sur les sociétés d’assurances pour proroger la période durant laquelle les institutions financières fédérales régies par ces lois peuvent exercer leurs activités. La section 11 de la partie 5 modifie la Loi sur les sociétés de fiducie et de prêt, la Loi sur les banques et la Loi sur les sociétés d’assurances pour, entre autres, moderniser des limites prudentielles en abrogeant certaines dispositions imposant des limites aux institutions financières sous réglementation fédérale en ce qui a trait aux titres de créance et aux emprunts, aux prêts à la consommation et aux prêts commerciaux, et aux placements immobiliers et aux placements en capitaux propres. La section 12 de la partie 5 modifie la Loi sur les banques, la Loi sur les sociétés de fiducie et de prêt et la Loi sur les sociétés d’assurances afin de permettre l’envoi par voie électronique de certains documents aux actionnaires, aux membres et aux souscripteurs sans obtenir leur consentement et de veiller à ce qu’ils reçoivent, sur demande, ces documents sur support papier. La section 13 de la partie 5 modifie la Loi sur les sociétés de fiducie et de prêt, la Loi sur les banques et la Loi sur les sociétés d’assurances afin d’augmenter le seuil de capitaux propres lié à l’obligation en matière de détention publique de deux milliards de dollars à quatre milliards de dollars et d’apporter des modifications à d’autres dispositions comportant ce seuil. La section 14 de la partie 5 modifie la Loi sur les sociétés de fiducie et de prêt, la Loi sur les banques, la Loi sur les sociétés d’assurances et la Loi sur le Bureau du surintendant des institutions financières, notamment aux fins suivantes?: a) clarifier les pouvoirs du surintendant des institutions financières en ce qui a trait à la conformité des institutions financières sous réglementation fédérale à leurs politiques et à leurs procédures en matière de protection contre les menaces à leur intégrité ou à leur sécurité; b) accorder au surintendant des institutions financières le pouvoir de prendre des décisions en ce qui a trait aux actes ou aux attitudes contraires à la saine gestion des affaires internes de ces institutions financières; c) permettre au surintendant des institutions financières de communiquer des renseignements à toute agence fédérale ou à tout organisme gouvernemental fédéral à des fins liées à la réglementation ou à la supervision des institutions financières par le surintendant. La section 15 de la partie 5 modifie la Loi sur les banques afin d’augmenter le montant de tous fonds déposés par chèque ou autre effet qui peut être immédiatement retiré d’un compte de dépôt de détail. Elle élimine également le délai d’attente pour le retrait de fonds déposés par chèque ou autre effet autrement qu’en personne. La section 16 de la partie 5 modifie la Loi sur les banques afin, notamment?: a) d’interdire l’activation de certaines fonctionnalités d’un compte de dépôt personnel au Canada sans le consentement exprès de la personne physique titulaire du compte; b) de permettre à la personne physique titulaire d’un tel compte de désactiver certaines fonctionnalités du compte; c) de permettre à la personne physique titulaire d’un tel compte de modifier les limites applicables à certaines transactions effectuées à partir du compte; d) d’exiger des institutions qu’elles établissent des politiques et des procédures pour détecter et prévenir la fraude ciblant les consommateurs et pour en atténuer les conséquences; e) d’exiger des institutions et du commissaire de l’Agence de la consommation en matière financière du Canada qu’ils établissent des rapports annuels au sujet de la fraude ciblant les consommateurs. La section 17 de la partie 5 modifie la Loi sur la Société d’assurance-dépôts du Canada, la Loi sur les banques et la Loi sur l’Agence de la consommation en matière financière du Canada afin de soutenir la croissance des coopératives de crédit fédérales, notamment par fusion ou acquisition d’éléments d’actif, et de leur permettre de se livrer à des activités de crédit-bail de véhicules à moteur dans certaines circonstances. La section 18 de la partie 5 modifie la Loi sur les mesures économiques spéciales afin, notamment?: a) de prévoir que le ministre des Finances doit être consulté préalablement à la prise de tout décret ou règlement en vertu du paragraphe 4(1) de cette loi si celui-ci vise certaines personnes; b) de conférer au gouverneur en conseil le pouvoir de prendre des règlements obligeant les institutions financières à fournir au ministre des Finances des renseignements sur tout bien qui est en leur possession ou sous leur contrôle et qui appartient à une personne, y compris un État étranger, visée par cette loi ou qui est détenu ou contrôlé par celle-ci et sur tout bénéfice tiré de tel bien; c) de conférer à ce ministre le pouvoir de prendre un arrêté obligeant une institution financière à verser ces bénéfices au receveur général. Elle apporte aussi des modifications connexes et corrélatives à la Loi sur le recyclage des produits de la criminalité et le financement des activités terroristes. La section 19 de la partie 5 modifie la Loi sur les pensions afin, notamment?: a) d’établir, dans une annexe de cette loi, les montants de la pension de base qui était payable durant la période commençant le 1er avril 1985 et se terminant le 31 décembre 2025; b) d’autoriser le gouverneur en conseil à modifier cette annexe; c) de définir le terme «?province?» pour l’application de l’alinéa 75(1)b) de cette loi; d) de mettre à jour certains pouvoirs réglementaires. Elle modifie également la Loi sur la pension de retraite de la Gendarmerie royale du Canada pour prévoir que, à compter du 1er janvier 2027, certaines prestations seront ajustées uniquement en fonction de l’indice des prix à la consommation. Enfin, elle modifie la Loi sur le ministère des Anciens Combattants et le Règlement sur les soins de santé pour anciens combattants pour préciser, de manière rétroactive, le sens du terme «?province?» à l’égard du calcul des frais d’hébergement et de repas des bénéficiaires de soins intermédiaires ou de longue durée. La section 20 de la partie 5 modifie rétroactivement le Règlement sur le bien-être des vétérans afin de préciser que le premier rajustement annuel de certaines sommes utilisées pour déterminer l’allocation pour perte de revenus est calculé au prorata du nombre de jours restants dans l’année civile. Elle autorise également le gouverneur en conseil à prendre des règlements concernant cette allocation prévue par la Loi sur le bien-être des vétérans, dans ses versions antérieures au 1er avril 2019. La section 21 de la partie 5 modifie la Loi sur la pension de retraite de la Gendarmerie royale du Canada afin, notamment, de préciser que la disposition des réclamations de compensation faites sous le régime de la partie II de cette loi relève du ministre responsable de l’application de la Loi sur les pensions, et d’autoriser la communication de renseignements dans certaines circonstances. Elle édicte également des dispositions connexes. La section 22 de la partie 5 édicte la Loi sur la Corporation de développement des investissements du Canada. Cette loi proroge la Corporation de développement des investissements du Canada et énonce sa mission, laquelle consiste à contribuer à la création et au développement des entreprises, des ressources, des biens et des industries du Canada grâce à la fourniture de conseils et de soutien au gouvernement du Canada, à la réalisation d’investissements et à la gestion d’actifs qui favorisent la croissance et le développement économiques du Canada. La section apporte également une modification corrélative à la Loi sur l’accès à l’information. La section 23 de la partie 5 modifie la Loi sur la protection des renseignements personnels et les documents électroniques afin d’obliger une organisation à communiquer à une autre organisation les renseignements personnels d’un individu, à la demande de celui-ci, si les deux organisations sont assujetties à un cadre de mobilité des données. La section 24 de la partie 5 modifie la Loi sur la radiodiffusion afin de prévoir que l’interprétation et l’application de cette loi doivent se faire d’une manière qui respecte le droit des personnes physiques à la protection de leur vie privée. La section 25 de la partie 5 modifie la Loi sur les agents pathogènes humains et les toxines afin, notamment, de réaffirmer que la sécurité publique est l’un des objectifs clés de cette loi, de remplacer les annexes 1 à 4 par un registre que le ministre de la Santé a l’obligation d’établir et de mettre à jour, d’imposer des exigences supplémentaires aux personnes qui exercent des activités à l’égard d’agents pathogènes humains et de toxines à risque élevé, d’augmenter les peines maximales qu’encourent les personnes qui commettent une infraction à cette loi et de créer un régime de sanctions administratives pécuniaires qui s’applique à certaines contraventions à cette loi ou à ses règlements. La section 26 de la partie 5 modifie le Tarif des douanes pour modifier la définition de «?marchandises surannées ou excédentaires?» afin que les droits payés relativement à certaines marchandises données à un organisme de bienfaisance enregistré puissent être remboursés. La section 27 de la partie 5 modifie la Loi sur les licences d’exportation et d’importation pour autoriser le gouverneur en conseil à ajouter des articles à la liste des marchandises d’exportation contrôlée ainsi qu’à la liste des marchandises d’importation contrôlée pour des raisons liées aux intérêts du Canada en matière de sécurité économique. La section 28 de la partie 5 modifie la Loi sur l’aéronautique afin, notamment?: a) d’autoriser le ministre des Transports à prendre des arrêtés d’urgence afin de mettre en vigueur des normes, des ententes, des conventions ou des accords internationaux; b) de prolonger la période de validité des arrêtés d’urgence; c) de moderniser les pouvoirs réglementaires concernant l’élaboration et le respect de systèmes, de procédés, de procédures, de programmes, de plans et de documents relatifs à la sécurité et la sûreté aériennes; d) de prévoir que les fournisseurs de services de la circulation aérienne et certains organismes de maintenance peuvent être tenus responsables indirectement d’une infraction à la loi ou d’une violation de celle-ci; e) d’autoriser la signification de documents par voie électronique; f) d’interdire de perturber le fonctionnement d’un système d’aéronef télépiloté à moins d’y être autorisé par le ministre; g) de moderniser le régime des sanctions administratives pécuniaires et d’augmenter les montants maximaux des pénalités et des amendes; h) d’établir un régime pour la fourniture volontaire de renseignements relatifs à la sécurité et à la sûreté aériennes et de prévoir les limites s’appliquant à la communication et à l’utilisation des renseignements fournis dans le cadre de ce régime. Elle apporte également une modification corrélative à la Loi sur l’accès à l’information et une modification connexe à la Loi no 1 d’exécution du budget de 2019. La section 29 de la partie 5 modifie la Loi sur les transports au Canada pour permettre au ministre des Transports de prendre des arrêtés provisoires afin de donner effet à des normes internationales ou d’assurer le respect des obligations internationales du Canada. La section 30 de la partie 5 modifie la Loi sur les juges pour augmenter le nombre de traitements autorisés pour les juges de la Cour d’appel de l’Ontario et pour les juges des tribunaux provinciaux de la famille. De plus, elle diminue de manière correspondante le nombre de traitements supplémentaires autorisés pour les juges des juridictions supérieures des provinces autres que les cours d’appel. La section 31 de la partie 5 modifie la Loi sur le Service canadien d’appui aux tribunaux administratifs afin de créer l’annexe 2 de cette loi, de permettre au ministre de la Justice d’y ajouter des organismes territoriaux et de permettre au Service canadien d’appui aux tribunaux administratifs de fournir des services d’appui et des installations à ces organismes. La section 32 de la partie 5 modifie la Loi canadienne sur la protection de l’environnement (1999) en vue de constituer le Tribunal de la protection de l’environnement du Canada et de lui transférer les fonctions du réviseur-chef et des réviseurs. En outre, elle modifie la Loi sur le Service canadien d’appui aux tribunaux administratifs afin que le Service canadien d’appui aux tribunaux administratifs puisse fournir à ce tribunal les services d’appui et les installations dont il aura besoin. Enfin, elle apporte des modifications corrélatives à d’autres lois. La section 33 de la partie 5 autorise la prise de mesures diverses visant le dessaisissement et la dissolution de tout ou partie de l’Office de commercialisation du poisson d’eau douce, apporte des modifications corrélatives à d’autres lois et abroge la Loi sur la commercialisation du poisson d’eau douce. La section 34 de la partie 5 abroge l’article 16 de la Loi sur l’augmentation du rendement des rentes sur l’État. La section 35 de la partie 5 abroge les articles 195 et 196 de la Loi sur les Naskapis et la Commission crie-naskapie. La section 36 de la partie 5 modifie la Loi fédérale sur l’aide financière aux étudiants afin de refuser l’octroi d’aide financière aux étudiants admissibles relativement à des établissements agréés situés à l’extérieur du Canada qui sont privés, à but lucratif et qui offrent des cours de niveau postsecondaire, et de permettre au ministre de l’Emploi et du Développement social de suspendre ou de refuser l’octroi d’aide financière dans certaines circonstances, en concordance avec la suspension ou le refus de celle-ci par une province. La section 37 de la partie 5 modifie la Loi sur le recyclage des produits de la criminalité et le financement des activités terroristes aux fins suivantes?: a) clarifier que les règlements pris en vertu de cette loi sont pris sur recommandation du ministre des Finances; b) clarifier que l’alinéa 36(3.01)b) de cette loi s’applique à des dons qui ne sont pas des dons de bienfaisance; c) interdire, d’une part, la communication de déclarations relatives aux écarts dans les renseignements obtenus dans le cadre de toute vérification de l’identité des personnes ayant la propriété bénéficiaire ou le contrôle de toute entité et, d’autre part, la communication des renseignements y figurant. De plus, elle modifie le Règlement sur le recyclage des produits de la criminalité et le financement des activités terroristes aux fins suivantes?: a) clarifier que l’alinéa 138(5)b) de ce règlement s’applique à des dons qui ne sont pas des dons de bienfaisance; b) clarifier l’application de ce règlement aux administrateurs hypothécaires, aux courtiers hypothécaires et aux prêteurs hypothécaires. Enfin, elle apporte une modification corrélative à la Loi sur l’accès à l’information. La section 38 de la partie 5 modifie la Loi autorisant certains emprunts afin d’augmenter le montant maximum de certains emprunts. La section 39 de la partie 5 modifie la Loi canadienne sur les sociétés par actions, la Loi canadienne sur les coopératives et la Loi canadienne sur les organisations à but non lucratif afin de prévoir un motif additionnel permettant au directeur nommé en vertu de l’une ou l’autre de ces lois de dissoudre une société, une coopérative ou une organisation, selon le cas, lorsqu’il est avisé qu’elle est une «?entité inscrite?» au sens du paragraphe 83.01(1) du Code criminel. La section 40 de la partie 5 modifie la Loi visant à bâtir le Canada afin d’ajouter aux renseignements à consigner dans le registre public des projets d’intérêt national la mesure dans laquelle chaque projet peut contribuer à la croissance propre et à l’atteinte des objectifs du Canada en ce qui a trait aux changements climatiques. La section 41 de la partie 5 modifie la Loi sur la Régie canadienne de l’énergie afin de fixer la durée maximale des licences d’exportation de gaz naturel liquéfié à cinquante ans. La section 42 de la partie 5 modifie la Loi canadienne sur la protection de l’environnement (1999) pour, notamment, abolir la limite obligatoire de cinq ans prévue pour les accords visés aux paragraphes 9(5) et 10(3). La section 43 de la partie 5 modifie la Loi sur la concurrence afin de supprimer l’exigence selon laquelle les éléments corroboratifs sur lesquels sont fondées les indications sur les avantages environnementaux d’une entreprise ou de l’activité d’une entreprise doivent être obtenus au moyen d’une méthode reconnue à l’échelle internationale. Elle modifie aussi cette loi afin de soustraire les procédures entamées devant le tribunal de la concurrence par une personne autre que le commissaire de la concurrence de l’application de la disposition concernant ces indications. La section 44 de la partie 5 édicte la Loi sur le Programme national d’alimentation scolaire. Cette loi énonce la vision du gouvernement du Canada pour le Programme national d’alimentation scolaire. Le texte énonce également l’engagement du gouvernement du Canada à maintenir un financement à long terme fourni aux provinces, aux territoires et aux peuples autochtones en vue de la mise en œuvre et du maintien du Programme. La section 45 de la partie 5 édicte la Loi sur les cryptomonnaies stables afin d’imposer des obligations aux personnes qui créent des cryptomonnaies stables et les rendent disponibles, directement ou indirectement, à l’achat par des personnes au Canada. Cette loi énonce la mission de la Banque du Canada à l’égard des cryptomonnaies stables et exige qu’elle maintienne un registre public des émetteurs de cryptomonnaies stables. Elle régit aussi, entre autres, le rachat des cryptomonnaies stables par les émetteurs, la réserve d’actifs que ceux-ci doivent maintenir afin de s’acquitter de leur obligation de rachat et les politiques qu’ils doivent établir. La section apporte également des modifications corrélative et connexes à la Loi sur l’accès à l’information, à la Loi sur le recyclage des produits de la criminalité et le financement des activités terroristes et à la Loi sur les activités associées aux paiements de détail.</div> <div>A legislative summary is currently being prepared for this bill by the Parliamentary Information, Education and Research Services of the Library of Parliament. Meanwhile, the following executive summary is available. On 18 November 2025, the Minister of Finance and National Revenue introduced Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (Budget 2025 Implementation Act, No. 1) in the House of Commons and it was given first reading. Bill C-15 Part 1 implements certain measures in respect of the Income Tax Act and the Income Tax Regulations by (a) expanding the rollover for small business corporation shares; (b) expanding the list of expenses recognized under the Disability Supports Deduction; (c) exempting the Canada Disability Benefit from income; (d) aligning the taxation of investment income and active business income earned and distributed by controlled foreign affiliates with the rules that currently apply to Canadian-controlled private corporations; (e) extending the deadline for making certain charitable donations eligible for tax support in the 2024 tax year; (f) increasing the limit under the Lifetime Capital Gains Exemption so that it applies on up to $1.25 million of eligible capital gains, applicable to dispositions that occur on or after June 25, 2024, with indexation of the limit to resume in 2026; (g) exempting the first $10 million in capital gains on the sale of a business to a worker cooperative and amending the corresponding exemption for sales to an employee ownership trust; (h) removing the tax-indifferent investor exception to the synthetic equity arrangement anti-avoidance rule; (i) improving the efficiency of the Home Accessibility Tax Credit; (j) implementing the Personal Support Workers Tax Credit; (k) enhancing the SR&ED program by increasing the annual expenditure limit and taxable capital phase-out thresholds for the enhanced 35% SR&ED credit, extending the enhanced credit to eligible Canadian public corporations and restoring the eligibility of SR&ED capital expenditures; (l) extending the Mineral Exploration Tax Credit for individuals who invest in eligible mining flow-through shares for two years to March 31, 2027 at the current rate of 15%; (m) expanding the eligibility of the Critical Mineral Exploration Tax Credit to bismuth, cesium, chromium, fluorspar, germanium, indium, manganese, molybdenum, niobium, tantalum, tin and tungsten; (n) amending the Canada Carbon Rebate for Small Businesses; (o) extending the full credit rates for the Carbon Capture, Utilization and Storage investment tax credit to 2035; (p) expanding the eligibility for the clean technology investment tax credit to support the generation of electricity and heat from waste biomass; (q) expanding the eligibility for the clean technology manufacturing investment tax credit to investments in eligible polymetallic projects and to additional qualifying materials; (r) providing a refundable investment tax credit to qualifying corporations and trusts for investments in certain clean electricity property; (s) amending the alternative minimum tax to exempt certain trusts for the benefit of Indigenous groups; (t) precluding a corporation from qualifying as a mutual fund corporation where it is controlled by or for the benefit of a corporate group; (u) extending the period during which agricultural cooperatives can distribute tax-deferred patronage dividends paid in shares to their members until the end of 2030; (v) narrowing the rules related to reporting by trusts; (w) providing the Minister of National Revenue with the authority to waive the withholding requirement for payments to certain non-resident service providers; (x) allowing the sharing of information for the purposes of administering and enforcing the Canada Labour Code as it relates to the misclassification of employees; (y) reforming Canada’s transfer pricing rules; (z) reinstating the accelerated investment incentive and immediate expensing for certain qualifying assets; (z.1) providing an accelerated capital cost allowance of 10% for new eligible purpose-built rental projects; (z.2) providing immediate expensing for new additions of property in respect of productivity-enhancing assets; (z.3) introducing a temporary non-refundable tax credit applicable where an individual’s non-refundable tax credit amounts exceed the first income tax bracket threshold; and (z.4) implementing a number of technical amendments to correct inconsistencies and to better align the law with its intended policy objectives. It also makes a related amendment to the Excise Tax Act. Part 2 repeals the Digital Services Tax Act and the Digital Services Tax Regulations and makes consequential amendments to other legislation. Part 3 amends the Excise Tax Act, the Underused Housing Tax Act, the Select Luxury Items Tax Act and other related texts to implement various measures. Division 1 of Part 3 implements certain measures in respect of the Excise Tax Act and a related text by (a) clarifying that supplies of osteopathic services rendered by individuals who are not osteopathic physicians are taxable under the Goods and Services Tax/Harmonized Sales Tax; (b) extending the Enhanced (100%) Goods and Services Tax Rental Rebate to qualifying cooperative housing corporations and student residences built by universities, public colleges and school authorities; and (c) allowing input tax credits for redeemed coupons to be available only for payments made exclusively in the course of commercial activities. Division 2 of Part 3 amends the Underused Housing Tax Act to end the underused housing tax in respect of 2025 and future calendar years. It also subsequently repeals the Underused Housing Tax Act and the Underused Housing Tax Regulations. Division 3 of Part 3 amends the Select Luxury Items Tax Act to end the luxury tax in respect of subject aircraft and subject vessels. It also makes the Select Luxury Items Tax Regulations to provide greater clarity on the tax treatment of subject items. Part 4 amends the First Nations Goods and Services Tax Act to, among other things, (a) establish an opt-in framework for interested Indigenous governments to levy a value-added sales tax, under their own laws, on fuel, alcohol, cannabis, tobacco and vaping products within their reserves or settlement lands; and (b) make process-type improvements and machinery of government changes to streamline the administration of taxes under that Act. It also makes consequential amendments to the Excise Tax Act and to the Federal-Provincial Fiscal Arrangements Act. Part 5 enacts and amends several Acts in order to implement various measures. Division 1 of Part 5 enacts the High-Speed Rail Network Act, which establishes a legislative framework to facilitate the implementation of a rail network that allows for the carrying of passengers at high speed between Quebec and Ontario. That Act, among other things, (a) deems the construction of the railway lines that are to be part of the high-speed rail network to have been approved under section 98 of the Canada Transportation Act; (b) provides that the construction, operation, decommissioning and abandonment of each segment of the high-speed rail network, and any incidental physical activity, is subject to the Impact Assessment Act; (c) permits certain land to be subject to a notice of right of first refusal or a notice of prohibition on work; (d) amends the expropriation process in relation to the high-speed rail network; (e) provides that Indigenous knowledge that is provided in confidence in relation to the high-speed rail network is treated as confidential; and (f) makes certain Parts of the Official Languages Act applicable to certain entities, including those that operate a railway that is part of the high-speed rail network. The Division also makes a consequential amendment to the Access to Information Act. Division 2 of Part 5 amends the Canada Post Corporation Act to repeal the power to make regulations prescribing rates of postage and the terms and conditions related to the payment of postage and instead provide the Canada Post Corporation with the authority to establish those rates and terms and conditions. Division 3 of Part 5 provides, among other things, that an aggregate amount not exceeding $11.5 billion to fund the operations and activities of Build Canada Homes and an aggregate amount not exceeding $1.515 billion as a contribution of capital to, or to purchase shares in, Canada Lands Company Limited may be paid out of the Consolidated Revenue Fund. Division 4 of Part 5 amends the Canada Infrastructure Bank Act to increase the aggregate amount that the Minister of Finance may pay to the Canada Infrastructure Bank to $45,000,000,000. Division 5 of Part 5 amends the Red Tape Reduction Act to, among other things, authorize ministers to grant temporary exemptions from the application of provisions of certain Acts of Parliament and instruments with the aim of facilitating the design, modification or administration of regulatory regimes to encourage innovation, competitiveness or economic growth. Division 6 of Part 5 amends the Public Service Superannuation Act to, among other things, expand the eligibility for early retirement available to certain contributors employed in operational service to new groups of contributors. Division 7 of Part 5 amends the Public Service Superannuation Act to authorize certain contributors to exercise a temporary early retirement option during a period for which a workforce reduction initiative is in effect. It also makes a related amendment to the Income Tax Regulations. Division 8 of Part 5 amends the Farm Credit Canada Act to, among other things, provide for a review of the provisions and operation of that Act within five years after the day on which the amendment comes into force and every 10 years after that. Division 9 of Part 5 repeals the Consumer-Driven Banking Act and enacts a new Consumer-Driven Banking Act to ensure that individuals and businesses can safely and securely share their data with the participating entities of their choice. That Act addresses, among other things, accreditation, national security, data sharing, security safeguards, consent, authentication, liability, complaints, administration and enforcement and screen scraping. The Division also makes related amendments to the Access to Information Act, the Financial Consumer Agency of Canada Act and the Budget Implementation Act, 2024, No. 1. Division 10 of Part 5 amends the Trust and Loan Companies Act, the Bank Act and the Insurance Companies Act to extend the period during which federal financial institutions governed by those Acts may carry on business. Division 11 of Part 5 amends the Trust and Loan Companies Act, the Bank Act and the Insurance Companies Act to, among other things, modernize prudential limits by repealing certain provisions that impose limits on federally regulated financial institutions with respect to debt obligations and borrowing, consumer and commercial loans and investments in real property and equity. Division 12 of Part 5 amends the Bank Act, the Trust and Loan Companies Act and the Insurance Companies Act to allow for the electronic delivery of certain documents to shareholders, members and policyholders without their consent, while ensuring that they receive paper copies if they request them. Division 13 of Part 5 amends the Trust and Loan Companies Act, the Bank Act and the Insurance Companies Act to increase the equity threshold related to the public holding requirement from $2 billion to $4 billion and to make changes to other provisions that include that threshold. Division 14 of Part 5 amends the Trust and Loan Companies Act, the Bank Act, the Insurance Companies Act and the Office of the Superintendent of Financial Institutions Act to, among other things, (a) clarify the powers of the Superintendent of Financial Institutions in respect of the adherence by federally regulated financial institutions to their policies and procedures to protect themselves against threats to their integrity or security; (b) provide the Superintendent of Financial Institutions with powers to issue directions of compliance in respect of unsafe or unsound practices in the conduct of the affairs of those financial institutions; and (c) provide that the Superintendent of Financial Institutions is not prevented from disclosing information to any federal government agency or body for purposes related to the Superintendent’s regulation or supervision of financial institutions. Division 15 of Part 5 amends the Bank Act to raise the amount of funds that can be withdrawn immediately from a retail deposit account after the deposit of a cheque or other instrument and to remove the delay for the withdrawal of funds deposited by a cheque or other instrument that is not deposited in person. Division 16 of Part 5 amends the Bank Act to, among other things, (a) prohibit the activation of certain capabilities for a personal deposit account in Canada without the express consent of the natural person in whose name the account is kept; (b) permit a natural person in whose name such an account is kept to deactivate certain account capabilities; (c) permit a natural person in whose name such an account is kept to adjust certain transaction limits on the account; (d) require institutions to establish policies and procedures for detecting and preventing consumer-targeted fraud and mitigating its impacts; and (e) require institutions and the Commissioner of the Financial Consumer Agency of Canada to prepare annual reports on consumer-targeted fraud. Division 17 of Part 5 amends the Canada Deposit Insurance Corporation Act, the Bank Act and the Financial Consumer Agency of Canada Act to support the growth of federal credit unions, including by way of amalgamation or asset acquisition and by permitting them to engage in motor vehicle leasing in certain circumstances. Division 18 of Part 5 amends the Special Economic Measures Act to, among other things, (a) provide that the Minister of Finance must be consulted before an order or regulation identifying certain persons is made under subsection 4(1) of that Act; (b) authorize the Governor in Council to make regulations requiring financial institutions to provide to the Minister of Finance information on property that is in their possession or control and that is owned, held or controlled by a person, including a foreign state, identified under that Act and information on profits realized from such property; and (c) authorize the Minister of Finance to make an order directing a financial institution to pay such profits to the Receiver General. It also makes related and consequential amendments to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act. Division 19 of Part 5 amends the Pension Act to, among other things, (a) set out in a schedule to that Act the amounts of the basic pension payable during the period beginning on April 1, 1985 and ending on December 31, 2025; (b) authorize the Governor in Council to amend that schedule; (c) define the term “province” for the purposes of paragraph 75(1)(b) of that Act; and (d) update certain regulation-making powers. It also amends the Royal Canadian Mounted Police Superannuation Act to provide that, beginning on January 1, 2027, certain benefits are to be adjusted only on the basis of the Consumer Price Index. Finally, it amends the Department of Veterans Affairs Act and the Veterans Health Care Regulations to retroactively clarify the meaning of the term “province” with respect to the calculation of the accommodation and meals charge for the recipients of intermediate and long term care. Division 20 of Part 5 retroactively amends the Veterans Well-being Regulations to specify that the first annual adjustment to certain amounts used in the calculation of the earnings loss benefit is to be prorated to the number of days remaining in the calendar year. It also authorizes the Governor in Council to make regulations respecting the earnings loss benefit under the Veterans Well-being Act, as it read from time to time before April 1, 2019. Division 21 of Part 5 amends the Royal Canadian Mounted Police Superannuation Act, among other things, to specify that claims for awards made under Part II of that Act are to be dealt with and determined by the Minister who administers the Pension Act and to authorize the disclosure of information in certain circumstances. It also enacts related provisions. Division 22 of Part 5 enacts the Canada Development Investment Corporation Act, which continues the Canada Development Investment Corporation and sets out its purpose to assist in the creation and development of businesses, resources, property and industries of Canada by providing advice and support to the Government of Canada and by making investments and managing assets that advance Canada’s economic growth and development. The Division also makes a consequential amendment to the Access to Information Act. Division 23 of Part 5 amends the Personal Information Protection and Electronic Documents Act to require that an organization disclose to another organization an individual’s personal information, at the individual’s request, if both organizations are subject to a data mobility framework. Division 24 of Part 5 amends the Broadcasting Act to provide that it is to be construed and applied in a manner that is consistent with the right to privacy of individuals. Division 25 of Part 5 amends the Human Pathogens and Toxins Act to, among other things, reaffirm that security of the public is a key purpose of that Act, provide that the Minister of Health must establish and update a registry that will replace Schedules 1 to 4, add requirements for persons who carry out activities in relation to high risk human pathogens and toxins, increase the maximum penalties to which a person who commits an offence under that Act is liable and establish an administrative monetary penalty regime for certain contraventions of that Act or its regulations. Division 26 of Part 5 amends the Customs Tariff to amend the definition “obsolete or surplus goods” to allow for the refund of duties paid in respect of certain goods that are donated to a registered charity. Division 27 of Part 5 amends the Export and Import Permits Act to authorize the Governor in Council to add articles to the Export Control List and the Import Control List for reasons related to Canada’s economic security interests. Division 28 of Part 5 amends the Aeronautics Act to, among other things, (a) authorize the Minister of Transport to make interim orders that give effect to international standards, agreements, conventions and arrangements; (b) extend the effective period of interim orders; (c) modernize regulation-making powers respecting the development of, and compliance with, systems, processes, procedures, programs, plans and documents in relation to aviation safety and security; (d) provide that air traffic service providers and certain maintenance organizations may be found vicariously liable for offences or violations; (e) authorize the electronic service of documents; (f) prohibit interference with the operation of a remotely piloted aircraft system unless authorized by the Minister; (g) modernize the administrative monetary penalties framework and increase the maximum amounts for penalties and fines; and (h) establish a regime for the voluntary provision of information related to aviation safety and security and set out limits on the disclosure and use of information provided under that regime. It also makes a consequential amendment to the Access to Information Act and a related amendment to the Budget Implementation Act, 2019, No. 1. Division 29 of Part 5 amends the Canada Transportation Act to provide the Minister of Transport with the authority to make interim orders to give effect to international standards or ensure compliance with Canada’s international obligations. Division 30 of Part 5 amends the Judges Act to increase the number of salaries authorized for judges of the Court of Appeal for Ontario and judges of unified family courts in the provinces. It also reduces in a corresponding manner the number of salaries authorized for judges of superior courts in the provinces other than appeal courts. Division 31 of Part 5 amends the Administrative Tribunals Support Service of Canada Act to create a Schedule 2 to that Act, allow the Minister of Justice to add territorial bodies to that Schedule and to allow the Administrative Tribunals Support Service of Canada to provide support services and facilities to those bodies. Division 32 of Part 5 amends the Canadian Environmental Protection Act, 1999 to provide for the establishment of the Environmental Protection Tribunal of Canada and the transfer of the functions of the Chief Review Officer and review officers to that Tribunal. It also amends the Administrative Tribunals Support Service of Canada Act to enable the Administrative Tribunals Support Service of Canada to provide the Tribunal with any necessary support services and facilities and makes consequential amendments to other Acts. Division 33 of Part 5 authorizes the taking of various measures with respect to the divestiture and dissolution of all or any part of the Freshwater Fish Marketing Corporation. It also makes consequential amendments to other Acts and repeals the Freshwater Fish Marketing Act. Division 34 of Part 5 repeals section 16 of the Government Annuities Improvement Act. Division 35 of Part 5 repeals sections 195 and 196 of the Naskapi and the Cree-Naskapi Commission Act. Division 36 of Part 5 amends the Canada Student Financial Assistance Act to deny the provision of financial assistance to qualifying students in relation to designated educational institutions outside Canada that are private and for-profit and offer courses at a post-secondary school level. It also amends that Act to empower the Minister of Employment and Social Development to suspend or deny the provision of financial assistance in certain circumstances in order to align with a provincial suspension or denial. Division 37 of Part 5 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to (a) clarify that all regulations made under that Act are to be made on the recommendation of the Minister of Finance; (b) clarify that paragraph 36(3.01)(b) of that Act applies to donations that are not charitable donations; and (c) prohibit the disclosure of reports, or the information contained in them, related to discrepancies in information discovered in the course of verifying the identity of persons having beneficial ownership or control of an entity. It also amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations to (a) clarify that paragraph 138(5)(b) of those Regulations applies to donations that are not charitable donations; and (b) clarify the application of those Regulations to mortgage administrators, mortgage brokers and mortgage lenders. Finally, it makes a consequential amendment to the Access to Information Act. Division 38 of Part 5 amends the Borrowing Authority Act to increase the maximum amount of certain borrowings. Division 39 of Part 5 amends the Canada Business Corporations Act, the Canada Cooperatives Act and the Canada Not-for-profit Corporations Act to provide an additional ground on which the Director appointed under the Act in question may dissolve a corporation or a cooperative, as the case may be, namely, when the Director is notified that it is a “listed entity” as defined in subsection 83.01(1) of the Criminal Code. Division 40 of Part 5 amends the Building Canada Act to add to the information that must be included in the public registry of national interest projects the extent to which each project can contribute to clean growth and to meeting Canada’s objectives with respect to climate change. Division 41 of Part 5 amends the Canadian Energy Regulator Act to set the maximum duration of licences for the exportation of liquefied natural gas at 50 years. Division 42 of Part 5 amends the Canadian Environmental Protection Act, 1999 to, among other things, remove the mandatory five-year limit for agreements made under subsection 9(5) or 10(3). Division 43 of Part 5 amends the Competition Act to remove the requirement that the substantiation of representations about the environmental benefits of businesses or business activities must be done in accordance with internationally recognized methodology. It also amends that Act to exclude the application of the provision respecting those representations from proceedings before the Competition Tribunal that are initiated by a person other than the Commissioner of Competition. Division 44 of Part 5 enacts the National School Food Program Act, which sets out the Government of Canada’s vision for the National School Food Program. That Act also sets out the Government of Canada’s commitment to maintaining long-term funding to be provided to the provinces, the territories and Indigenous peoples for the ongoing implementation and maintenance of the Program. Division 45 of Part 5 enacts the Stablecoin Act, which imposes duties on persons that create stablecoins and make them available for purchase, directly or indirectly, by persons in Canada. That Act sets out the objects of the Bank of Canada in respect of stablecoin and requires the Bank to maintain a public registry of stablecoin issuers. That Act also addresses, among other things, the redemption of stablecoins by issuers, the reserve of assets that issuers must maintain to fulfill their redemption obligations and the policies that they must establish. The Division also makes consequential and related amendments to the Access to Information Act, the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and the Retail Payment Activities Act.</div> true 2026 3 0 60029 First reading Première lecture First reading 1 45 1 4 Completed Terminée 2025-11-18T15:12:48.157 Completed Introduction and first reading Dépôt et première lecture Introduction and first reading 55 2025-11-18T00:00:00 true 60110 0 Introduction and first reading Dépôt et première lecture Introduction and first reading 2025-11-18T00:00:00 true false 60110 Introduction and first reading Dépôt et première lecture Introduction and first reading 2025-11-18T15:12:48.157 2025-11-18T15:12:48.157 1 2025-11-18T15:12:48.157 false false 60030 Second reading Deuxième lecture Second reading 1 45 1 4 Completed Terminée 2025-12-10T16:01:20 Completed 0 30562 Standing Committee on Finance Comité permanent des finances FINA Standing Committee on Finance 13308479 6 false true false false Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 57 2025-11-20T00:00:00 true Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 58 2025-11-21T00:00:00 true Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 59 2025-11-24T00:00:00 true Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 60 2025-11-25T00:00:00 true Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 61 2025-11-26T00:00:00 true Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 62 2025-11-27T00:00:00 true Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 65 2025-12-02T00:00:00 true Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 67 2025-12-04T00:00:00 true Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 68 2025-12-05T00:00:00 true Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 69 2025-12-08T00:00:00 true Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 71 2025-12-10T00:00:00 true 13304541 13750604 2nd reading and referral to committee - FINA 2e lecture et renvoi en comité - FINA 2nd reading and referral to committee - FINA 15 Agreed To Adoptée Agreed To 9 On division Avec dissidence On division 2025-12-10T00:00:00 71 60121 0 Second reading and referral to committee Deuxième lecture et renvoi en comité Second reading and referral to committee 2025-12-10T00:00:00 true false 60121 Second reading and referral to committee Deuxième lecture et renvoi en comité Second reading and referral to committee 2025-12-10T16:01:20 2025-12-10T16:01:20 1 2025-12-10T16:01:20 0 1 13248596 60152 Sponsor’s speech Discours du parrain Sponsor’s speech 105480 Ryan Turnbull Ryan Turnbull Liberal Libéral Liberal 45 1 57 2025-11-20T10:19:34 0 1 13248791 60153 Response speech Discours en réponse Response speech 96367 Stephanie Kusie Stephanie Kusie Conservative Conservateur Conservative 45 1 57 2025-11-20T10:46:53 0 1 13249091 60153 Response speech Discours en réponse Response speech 104741 Martin Champoux Martin Champoux Bloc Québécois Bloc Québécois Bloc Québécois 45 1 57 2025-11-20T11:22:36 false false 60049 Consideration in committee Examen en comité Consideration in committee 1 45 1 4 Completed Terminé 2026-02-24T10:36:13.007 Completed 0 30562 Standing Committee on Finance Comité permanent des finances FINA Standing Committee on Finance 13308479 6 false true false false Committee report presented with amendments Présentation du rapport de comité avec des amendements Committee report presented with amendments 88 2026-02-24T00:00:00 true 30562 Standing Committee on Finance Comité permanent des finances FINA 19 2026-01-26T00:00:00 Standing Committee on Finance 30562 Standing Committee on Finance Comité permanent des finances FINA 20 2026-02-02T00:00:00 Standing Committee on Finance 30562 Standing Committee on Finance Comité permanent des finances FINA 22 2026-02-05T00:00:00 Standing Committee on Finance 30562 Standing Committee on Finance Comité permanent des finances FINA 23 2026-02-05T00:00:00 Standing Committee on Finance 30562 Standing Committee on Finance Comité permanent des finances FINA 24 2026-02-09T00:00:00 Standing Committee on Finance 30562 Standing Committee on Finance Comité permanent des finances FINA 25 2026-02-09T00:00:00 Standing Committee on Finance 30562 Standing Committee on Finance Comité permanent des finances FINA 26 2026-02-12T00:00:00 Standing Committee on Finance 30562 Standing Committee on Finance Comité permanent des finances FINA 27 2026-02-23T00:00:00 Standing Committee on Finance 60124 0 Committee report presented with amendments Présentation du rapport de comité avec des amendements Committee report presented with amendments 2026-02-24T00:00:00 true false 13925123 2 60124 Committee report presented Présentation du rapport de comité Committee report presented 2026-02-24T10:36:13.007 2026-02-24T10:36:13.007 1 2026-02-24T10:36:13.007 false false 60032 Report stage Étape du rapport Report stage 1 45 1 4 Completed Terminée 2026-02-25T20:30:00 Completed Debate at report stage Débat à l’étape du rapport Debate at report stage 89 2026-02-25T00:00:00 true 60285 0 Concurrence at report stage Adoption à l’étape du rapport Concurrence at report stage 2026-02-25T00:00:00 true false 60285 Concurrence at report stage Adoption à l’étape du rapport Concurrence at report stage 2026-02-25T20:30:00 2026-02-25T20:30:00 1 2026-02-25T20:30:00 false false 60031 Third reading Troisième lecture Third reading 1 45 1 4 Completed Terminée 2026-02-26T16:29:18.793 Completed Debate at third reading Débat à l’étape de la troisième lecture Debate at third reading 90 2026-02-26T00:00:00 true 13383012 13750606 3rd reading 3e lecture 3rd reading 15 Agreed To Adoptée Agreed To 9 On division Avec dissidence On division 2026-02-26T00:00:00 90 60134 0 Third reading Troisième lecture Third reading 2026-02-26T00:00:00 true false 60134 Third reading Troisième lecture Third reading 2026-02-26T16:29:18.793 2026-02-26T16:29:18.793 1 2026-02-26T16:29:18.793 false false 60038 Senate pre-study Étude préalable au Sénat Senate pre-study 2 45 1 4 Completed Terminée 2026-03-09T10:00:00 Completed 0 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN Standing Senate Committee on National Finance false true false false Pre-study of House bill Étude préalable d’un projet de loi émanant de la Chambre des communes Pre-study of House bill 38 2025-11-26T00:00:00 false Pre-Study of Commons Bill Completed Étude préalable d’un projet de loi émanant de la Chambre des communes complétée Pre-Study of Commons Bill Completed 55 2026-03-09T00:00:00 false 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN 22 2025-12-02T00:00:00 Standing Senate Committee on National Finance 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN 23 2025-12-02T00:00:00 Standing Senate Committee on National Finance 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN 24 2025-12-03T00:00:00 Standing Senate Committee on National Finance 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN 25 2025-12-09T00:00:00 Standing Senate Committee on National Finance 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN 26 2025-12-09T00:00:00 Standing Senate Committee on National Finance 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN 27 2025-12-10T00:00:00 Standing Senate Committee on National Finance 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN 28 2026-02-03T00:00:00 Standing Senate Committee on National Finance 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN 29 2026-02-04T00:00:00 Standing Senate Committee on National Finance 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN 30 2026-02-10T00:00:00 Standing Senate Committee on National Finance 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN 31 2026-02-24T00:00:00 Standing Senate Committee on National Finance 60109 0 Pre-study of House bill Étude préalable d’un projet de loi émanant de la Chambre des communes Pre-study of House bill 2025-11-26T00:00:00 false false 90362 0 Pre-Study of Commons Bill Completed Étude préalable d’un projet de loi émanant de la Chambre des communes complétée Pre-Study of Commons Bill Completed 2026-03-09T10:00:00 true false 90362 Pre-Study of Commons Bill Completed Étude préalable d’un projet de loi émanant de la Chambre des communes complétée Pre-Study of Commons Bill Completed 2026-03-09T10:00:00 2026-03-09T10:00:00 1 2026-03-09T10:00:00 false false 60029 First reading Première lecture First reading 2 45 1 4 Completed Terminée 2026-02-26T10:15:00 Completed First reading Première lecture First reading 54 2026-02-26T00:00:00 false 60111 0 First reading Première lecture First reading 2026-02-26T10:15:00 true false 60111 First reading Première lecture First reading 2026-02-26T10:15:00 2026-02-26T10:15:00 1 2026-02-26T10:15:00 false false 60030 Second reading Deuxième lecture Second reading 2 45 1 5 Not completed Non achevée Not completed Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 55 2026-03-09T00:00:00 false 1 2026-03-09T10:05:00 0 2 60152 Sponsor’s speech Discours du parrain Sponsor’s speech 122304 Sandra Pupatello Sandra Pupatello 236850 Non-affiliated Non affilié(e) Non-affiliated 45 1 55 2026-03-09T00:00:00 https://sencanada.ca/en/content/sen/chamber/451/debates/055db_2026-03-09-e?language=e#39 https://sencanada.ca/fr/content/sen/chamber/451/debates/055db_2026-03-09-f#39 https://sencanada.ca/en/content/sen/chamber/451/debates/055db_2026-03-09-e?language=e#39 0 2 60153 Response speech Discours en réponse Response speech 29971 Leo Housakos Leo Housakos 2818 Conservative Conservateur Conservative 45 1 55 2026-03-09T00:00:00 https://sencanada.ca/en/content/sen/chamber/451/debates/055db_2026-03-09-e#39 https://sencanada.ca/fr/content/sen/chamber/451/debates/055db_2026-03-09-f#39 https://sencanada.ca/en/content/sen/chamber/451/debates/055db_2026-03-09-e#39 false false 60049 Consideration in committee Examen en comité Consideration in committee 2 45 1 5 Not completed Non achevé Not completed 0 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN Standing Senate Committee on National Finance false true false false 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN 33 2026-03-10T00:00:00 Standing Senate Committee on National Finance 1 2026-03-10T09:00:00 false false 60030 Second reading Deuxième lecture Second reading 2 45 1 4 Completed Terminée 2026-03-10T10:10:00 Completed 0 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN Standing Senate Committee on National Finance false true false false Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 56 2026-03-10T00:00:00 false 60120 0 Second reading Deuxième lecture Second reading 2026-03-10T10:10:00 true false 60123 0 Referral to committee Renvoi en comité Referral to committee 2026-03-10T10:15:00 true false 60120 Second reading Deuxième lecture Second reading 2026-03-10T10:10:00 2026-03-10T10:10:00 1 2026-03-10T10:15:00 true false 60049 Consideration in committee Examen en comité Consideration in committee 2 45 1 4 Completed Terminé 2026-03-24T10:55:00 Completed 0 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN Standing Senate Committee on National Finance false true false false Committee report presented without amendment Présentation du rapport de comité sans amendement Committee report presented without amendment 59 2026-03-24T00:00:00 false 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN 34 2026-03-11T00:00:00 Standing Senate Committee on National Finance 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN 35 2026-03-24T00:00:00 Standing Senate Committee on National Finance 60124 0 Committee report presented without amendment Présentation du rapport de comité sans amendement Committee report presented without amendment 2026-03-24T10:55:00 true false 60124 Committee report presented Présentation du rapport de comité Committee report presented 2026-03-24T10:55:00 2026-03-24T10:55:00 1 2026-03-24T10:55:00 false false 60031 Third reading Troisième lecture Third reading 2 45 1 4 Completed Terminée 2026-03-26T10:10:00 Completed Debate at third reading Débat à l’étape de la troisième lecture Debate at third reading 61 2026-03-26T00:00:00 false 60134 0 Third reading Troisième lecture Third reading 2026-03-26T10:10:00 true false 60134 Third reading Troisième lecture Third reading 2026-03-26T10:10:00 2026-03-26T10:10:00 1 2026-03-26T10:10:00 false false 60050 Royal assent Sanction royale Royal assent 2 45 1 0 Royal assent Sanction royale Royal assent 61 2026-03-26T00:00:00 false 60149 0 Royal assent Sanction royale Royal assent 2026-03-26T10:50:00 true false 60149 Royal assent Sanction royale Royal assent 2026-03-26T10:50:00 2026-03-26T10:50:00 1 2026-03-26T10:50:00 false false 13752361 80701 First Reading Première lecture First Reading 13929822 80702 As amended by committee Tel que modifié par le comité As amended by committee 13942785 80703 As passed by the House of Commons Tel qu’adopté par la Chambre des communes As passed by the House of Commons 13996732 80704 Royal Assent Royal Assent Royal Assent 0 53 2nd reading of Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (reasoned amendment) 2e lecture du projet de loi C-15, Loi portant exécution de certaines dispositions du budget déposé au Parlement le 4 novembre 2025 (amendement motivé) 2nd reading of Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (reasoned amendment) 138 196 2 336 16 Negatived Rejetée Negatived 2025-12-08T11:00:00 false true false 0 0 75 Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 1) Projet de loi C-15, Loi portant exécution de certaines dispositions du budget déposé au Parlement le 4 novembre 2025 (amendement à l'étape du rapport) (Motion no 1) Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 1) 30 301 0 331 16 Negatived Rejetée Negatived 2026-02-25T14:00:00 false true false 0 0 76 Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 34) Projet de loi C-15, Loi portant exécution de certaines dispositions du budget déposé au Parlement le 4 novembre 2025 (amendement à l'étape du rapport) (Motion no 34) Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 34) 7 323 0 330 16 Negatived Rejetée Negatived 2026-02-25T14:00:00 false true false 0 0 77 Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 44) Projet de loi C-15, Loi portant exécution de certaines dispositions du budget déposé au Parlement le 4 novembre 2025 (amendement à l'étape du rapport) (Motion no 44) Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 44) 155 176 0 331 16 Negatived Rejetée Negatived 2026-02-25T14:00:00 false true false 0 0 78 Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 48) Projet de loi C-15, Loi portant exécution de certaines dispositions du budget déposé au Parlement le 4 novembre 2025 (amendement à l'étape du rapport) (Motion no 48) Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 48) 162 169 0 331 16 Negatived Rejetée Negatived 2026-02-25T14:00:00 false true false 0 0 79 Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 55) Projet de loi C-15, Loi portant exécution de certaines dispositions du budget déposé au Parlement le 4 novembre 2025 (amendement à l'étape du rapport) (Motion no 55) Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 55) 22 309 0 331 16 Negatived Rejetée Negatived 2026-02-25T14:00:00 false true false 0 0 80 Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 78) Projet de loi C-15, Loi portant exécution de certaines dispositions du budget déposé au Parlement le 4 novembre 2025 (amendement à l'étape du rapport) (Motion no 78) Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 78) 162 168 0 330 16 Negatived Rejetée Negatived 2026-02-25T14:00:00 false true false 0 0 81 Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 81) Projet de loi C-15, Loi portant exécution de certaines dispositions du budget déposé au Parlement le 4 novembre 2025 (amendement à l'étape du rapport) (Motion no 81) Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 81) 30 301 0 331 16 Negatived Rejetée Negatived 2026-02-25T14:00:00 false true false 0 0 82 Concurrence at report stage of Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 Adoption à l’étape du rapport du projet de loi C-15, Loi portant exécution de certaines dispositions du budget déposé au Parlement le 4 novembre 2025 Concurrence at report stage of Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 168 163 0 331 15 Agreed To Adoptée Agreed To 2026-02-25T14:00:00 true false false 0 0 Legislative Costing Note - Enhancing the Scientific Research and Experimental Development Tax Incentives (Published 2026-02-12) Note sur l'évaluation du coût d'une mesure législative - Bonifier les encouragements fiscaux pour la recherche scientifique et le développement expérimental (Publié 2026-02-12) Legislative Costing Note - Enhancing the Scientific Research and Experimental Development Tax Incentives (Published 2026-02-12) 13 Legislative Costing Note Note sur l’évaluation du coût d’une mesure législative Legislative Costing Note https://www.pbo-dpb.ca/en/publications/LEG-2526-011-S--enhancing-scientific-research-experimental-development-tax-incentives--bonifier-encouragements-fiscaux-recherche-scientifique-developpement-experimental?utm_source=posto&utm_medium=email&utm_campaign=LEG-2526-011-S https://www.pbo-dpb.ca/fr/publications/LEG-2526-011-S--enhancing-scientific-research-experimental-development-tax-incentives--bonifier-encouragements-fiscaux-recherche-scientifique-developpement-experimental https://www.pbo-dpb.ca/en/publications/LEG-2526-011-S--enhancing-scientific-research-experimental-development-tax-incentives--bonifier-encouragements-fiscaux-recherche-scientifique-developpement-experimental?utm_source=posto&utm_medium=email&utm_campaign=LEG-2526-011-S 0 Additional Analysis - Proposed changes to the Borrowing Authority Act in Bill C-15 (Published 2025-12-15) Analyse complémentaire - Changements proposés à la Loi autorisant certains emprunts dans le projet de loi C-15 (Publié 2025-12-15) Additional Analysis - Proposed changes to the Borrowing Authority Act in Bill C-15 (Published 2025-12-15) 13 Legislative Costing Note Note sur l’évaluation du coût d’une mesure législative Legislative Costing Note https://www.pbo-dpb.ca/en/additional-analyses--analyses-complementaires/BLOG-2526-009--proposed-changes-borrowing-authority-act-in-bill-c-15--changements-proposes-loi-autorisant-certains-emprunts-dans-projet-loi-c-15?utm_source=posto&utm_medium=email&utm_campaign=BLOG-2526-009 https://www.pbo-dpb.ca/fr/additional-analyses--analyses-complementaires/BLOG-2526-009--proposed-changes-borrowing-authority-act-in-bill-c-15--changements-proposes-loi-autorisant-certains-emprunts-dans-projet-loi-c-15 https://www.pbo-dpb.ca/en/additional-analyses--analyses-complementaires/BLOG-2526-009--proposed-changes-borrowing-authority-act-in-bill-c-15--changements-proposes-loi-autorisant-certains-emprunts-dans-projet-loi-c-15?utm_source=posto&utm_medium=email&utm_campaign=BLOG-2526-009 0 Legislation passes to implement Budget 2025: Canada Strong (2026-03-26 | Department of Finance) Une loi est adoptée pour mettre en œuvre le budget de 2025 : Un Canada fort (2026-03-26 | Ministère des Finances) Legislation passes to implement Budget 2025: Canada Strong (2026-03-26 | Department of Finance) 5 Press Release Communiqué de presse Press Release https://www.canada.ca/en/department-finance/news/2026/03/legislation-passes-to-implement-budget-2025-canada-strong.html https://www.canada.ca/fr/ministere-finances/nouvelles/2026/03/une-loi-est-adoptee-pour-mettre-en-uvre-le-budget-de-2025--un-canada-fort.html https://www.canada.ca/en/department-finance/news/2026/03/legislation-passes-to-implement-budget-2025-canada-strong.html 0 High-Speed Rail Network Act. S.C. 2026, c. 3, s. 191 Loi sur le réseau ferroviaire à grande vitesse. L.C. 2026, ch. 3, art. 191 High-Speed Rail Network Act. S.C. 2026, c. 3, s. 191 8 Related Links Liens connexes Related Links https://laws.justice.gc.ca/eng/acts/h-3.77/FullText.html https://laws.justice.gc.ca/fra/lois/h-3.77/TexteComplet.html https://laws.justice.gc.ca/eng/acts/h-3.77/FullText.html 0 Stablecoin Act. S.C. 2026, c. 3, s. 600 Loi sur les cryptomonnaies stables. L.C. 2026, ch. 3, art. 600 Stablecoin Act. S.C. 2026, c. 3, s. 600 8 Related Links Liens connexes Related Links https://laws.justice.gc.ca/eng/acts/s-15.9/FullText.html https://laws.justice.gc.ca/fra/lois/s-15.9/TexteComplet.html https://laws.justice.gc.ca/eng/acts/s-15.9/FullText.html 0 Canada Development Investment Corporation Act. S.C. 2026, c. 3, s. 386 Loi sur la Corporation de développement des investissements du Canada. L.C. 2026, ch. 3, art. 386 Canada Development Investment Corporation Act. S.C. 2026, c. 3, s. 386 8 Related Links Liens connexes Related Links https://laws-lois.justice.gc.ca/eng/acts/C-3.43/FullText.html https://laws-lois.justice.gc.ca/fra/lois/c-3.43/TexteComplet.html https://laws-lois.justice.gc.ca/eng/acts/C-3.43/FullText.html 0 National School Food Program Act. S.C. 2026, c. 3, s. 599 Loi sur le Programme national d’alimentation scolaire. L.C. 2026, ch. 3, art. 599 National School Food Program Act. S.C. 2026, c. 3, s. 599 8 Related Links Liens connexes Related Links https://laws-lois.justice.gc.ca/eng/acts/N-16.45/FullText.html https://laws-lois.justice.gc.ca/fra/lois/n-16.45/TexteComplet.html https://laws-lois.justice.gc.ca/eng/acts/N-16.45/FullText.html 0 Consumer-Driven Banking Act. S.C. 2026, c. 3, s. 224 Loi sur les services bancaires axés sur les consommateurs. L.C. 2026, ch. 3, art. 224 Consumer-Driven Banking Act. S.C. 2026, c. 3, s. 224 8 Related Links Liens connexes Related Links https://laws-lois.justice.gc.ca/eng/acts/C-36.78/FullText.html https://laws-lois.justice.gc.ca/fra/lois/c-36.78/TexteComplet.html https://laws-lois.justice.gc.ca/eng/acts/C-36.78/FullText.html 0 Budget 2025: Canada Strong (2025-11-04 | Department of Finance) Budget de 2025 : Un Canada fort (2025-11-04 | Ministère des Finances) Budget 2025: Canada Strong (2025-11-04 | Department of Finance) 7 Background Documents Document(s) d'information Background Documents https://budget.canada.ca/2025/home-accueil-en.html https://budget.canada.ca/2025/home-accueil-fr.html https://budget.canada.ca/2025/home-accueil-en.html 0 Minister Champagne introduces legislation to implement Budget 2025: Canada Strong (2025-11-18 | Department of Finance) Le ministre Champagne présente un projet de loi pour la mise en œuvre du budget de 2025 : Un Canada fort (2025-11-18 | Ministère des Finances) Minister Champagne introduces legislation to implement Budget 2025: Canada Strong (2025-11-18 | Department of Finance) 5 Press Release Communiqué de presse Press Release https://www.canada.ca/en/department-finance/news/2025/11/minister-champagne-introduces-legislation-to-implement-budget-2025-canada-strong.html https://www.canada.ca/fr/ministere-finances/nouvelles/2025/11/le-ministre-champagne-presente-un-projet-de-loi-pour-la-mise-en-uvre-du-budget-de-2025--un-canada-fort.html https://www.canada.ca/en/department-finance/news/2025/11/minister-champagne-introduces-legislation-to-implement-budget-2025-canada-strong.html 0 Government of Canada releases Budget 2025: Canada Strong (2025-11-04 | Department of Finance) Le gouvernement du Canada publie le budget de 2025 : Un Canada fort (2025-11-04 | Ministère des Finances) Government of Canada releases Budget 2025: Canada Strong (2025-11-04 | Department of Finance) 5 Press Release Communiqué de presse Press Release https://www.canada.ca/fr/ministere-finances/nouvelles/2025/11/le-gouvernement-du-canada-publie-le-budget-de-2025--un-canada-fort.html https://www.canada.ca/en/department-finance/news/2025/11/government-of-canada-releases-budget-2025-canada-strong.html https://www.canada.ca/fr/ministere-finances/nouvelles/2025/11/le-gouvernement-du-canada-publie-le-budget-de-2025--un-canada-fort.html 0 Our plan: Building Canada strong (2025-11-04 | Department of Finance) Notre plan?: Bâtir un Canada fort (2025-11 | Ministère des Finances) Our plan: Building Canada strong (2025-11-04 | Department of Finance) 7 Background Documents Document(s) d'information Background Documents https://www.budget.canada.ca/2025/report-rapport/intro-en.html https://www.budget.canada.ca/2025/report-rapport/intro-fr.html https://www.budget.canada.ca/2025/report-rapport/intro-en.html 0 Report - Budget 2025: Issues for Parliamentarians (Published 2025-11-14) Rapport - Budget de 2025 : enjeux pour les parlementaires (Publié 2025-11-14) Report - Budget 2025: Issues for Parliamentarians (Published 2025-11-14) 13 Legislative Costing Note Note sur l’évaluation du coût d’une mesure législative Legislative Costing Note https://www.pbo-dpb.ca/en/publications/RP-2526-017-S--budget-2025-issues-parliamentarians--budget-2025-enjeux-parlementaires https://www.pbo-dpb.ca/fr/publications/RP-2526-017-S--budget-2025-issues-parliamentarians--budget-2025-enjeux-parlementaires https://www.pbo-dpb.ca/en/publications/RP-2526-017-S--budget-2025-issues-parliamentarians--budget-2025-enjeux-parlementaires 0 Charter Statement - Bill C-15: An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (Tabled 2026-01-26) Énoncé concernant la Charte - Projet de loi C-15 : Loi portant exécution de certaines dispositions du budget déposé au Parlement le 4 novembre 2025 (Déposé 2026-01-26) Charter Statement - Bill C-15: An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (Tabled 2026-01-26) 7 Background Documents Document(s) d'information Background Documents https://www.justice.gc.ca/eng/csj-sjc/pl/charter-charte/c15_3.html https://www.justice.gc.ca/fra/sjc-csj/pl/charte-charter/c15_3.html https://www.justice.gc.ca/eng/csj-sjc/pl/charter-charte/c15_3.html 0 Report - Build Canada Homes and the Outlook for Housing Programs under Budget 2025 (Published 2025-12-02) Rapport - Maisons Canada et perspectives entourant les programmes de logement dans le cadre du budget de 2025 (Publié 2025-12-02) Report - Build Canada Homes and the Outlook for Housing Programs under Budget 2025 (Published 2025-12-02) 13 Legislative Costing Note Note sur l’évaluation du coût d’une mesure législative Legislative Costing Note https://www.pbo-dpb.ca/en/publications/RP-2526-020-S--build-canada-homes-outlook-housing-programs-under-budget-2025--maisons-canada-perspectives-entourant-programmes-logement-dans-cadre-budget-2025 https://www.pbo-dpb.ca/fr/publications/RP-2526-020-S--build-canada-homes-outlook-housing-programs-under-budget-2025--maisons-canada-perspectives-entourant-programmes-logement-dans-cadre-budget-2025 https://www.pbo-dpb.ca/en/publications/RP-2526-020-S--build-canada-homes-outlook-housing-programs-under-budget-2025--maisons-canada-perspectives-entourant-programmes-logement-dans-cadre-budget-2025 0 Legislative Costing Note - Personal Support Workers Tax Credit (Published 2025-12-02) Note sur l'évaluation du coût d'une mesure législative - Crédit d’impôt pour les préposés aux services de soutien à la personne (Publié 2025-12-02) Legislative Costing Note - Personal Support Workers Tax Credit (Published 2025-12-02) 13 Legislative Costing Note Note sur l’évaluation du coût d’une mesure législative Legislative Costing Note https://www.pbo-dpb.ca/en/publications/LEG-2526-003-S--personal-support-workers-tax-credit--credit-impot-preposes-services-soutien-personne https://www.pbo-dpb.ca/fr/publications/LEG-2526-003-S--personal-support-workers-tax-credit--credit-impot-preposes-services-soutien-personne https://www.pbo-dpb.ca/en/publications/LEG-2526-003-S--personal-support-workers-tax-credit--credit-impot-preposes-services-soutien-personne 0 Legislative Costing Note - Expanding the list of expenses recognized under the Disability Supports Deduction (Published 2026-02-04) Note sur l'évaluation du coût d'une mesure législative - Allonger la liste des dépenses admissibles à la déduction pour produits et services de soutien aux personnes handicapées (Publié 2026-02-04) Legislative Costing Note - Expanding the list of expenses recognized under the Disability Supports Deduction (Published 2026-02-04) 13 Legislative Costing Note Note sur l’évaluation du coût d’une mesure législative Legislative Costing Note https://www.pbo-dpb.ca/en/publications/LEG-2526-009-S--expanding-list-expenses-recognized-under-disability-supports-deduction--allonger-liste-depenses-admissibles-deduction-produits-services-soutien-personnes-handicapees?utm_source=posto&utm_medium=email&utm_campaign=LEG-2526-009-S https://www.pbo-dpb.ca/fr/publications/LEG-2526-009-S--expanding-list-expenses-recognized-under-disability-supports-deduction--allonger-liste-depenses-admissibles-deduction-produits-services-soutien-personnes-handicapees https://www.pbo-dpb.ca/en/publications/LEG-2526-009-S--expanding-list-expenses-recognized-under-disability-supports-deduction--allonger-liste-depenses-admissibles-deduction-produits-services-soutien-personnes-handicapees?utm_source=posto&utm_medium=email&utm_campaign=LEG-2526-009-S 0 Pu, Shaowei. The Parliamentary Financial Cycle. Publication No. 2025-10-E. Parliamentary Information, Education and Research Services. Library of Parliament, Ottawa, 1 May 2025. Pu, Shaowei. Le cycle financier parlementaire. Publication no 2025-10-F. Services d’information, d’éducation et de recherche parlementaires. Bibliothèque du Parlement, Ottawa, 1 mai 2025. Pu, Shaowei. The Parliamentary Financial Cycle. Publication No. 2025-10-E. Parliamentary Information, Education and Research Services. Library of Parliament, Ottawa, 1 May 2025. 8 Related Links Liens connexes Related Links https://lop.parl.ca/sites/PublicWebsite/default/en_CA/ResearchPublications/202510E https://lop.parl.ca/sites/PublicWebsite/default/fr_CA/ResearchPublications/202510E https://lop.parl.ca/sites/PublicWebsite/default/en_CA/ResearchPublications/202510E 0 Preville, Emmanuel. The 2025 Federal Budget at a Glance. HillNotes. Library of Parliament, 7 November 2025. Preville, Emmanuel. Le budget fédéral de 2025 en un coup d’œil. Notes de la Colline. Bibliothèque du Parlement, 7 novembre 2025. Preville, Emmanuel. The 2025 Federal Budget at a Glance. HillNotes. Library of Parliament, 7 November 2025. 8 Related Links Liens connexes Related Links https://hillnotes.ca/2025/11/07/the-2025-federal-budget-at-a-glance/ https://notesdelacolline.ca/2025/11/07/le-budget-federal-de-2025-en-un-coup-doeil/ https://hillnotes.ca/2025/11/07/the-2025-federal-budget-at-a-glance/ 0 Parliament of Canada. “18. Financial Procedures.” House of Commons Procedure and Practice, 3rd ed., 2017. Parlement du Canada. « 18. Les procédures financières ». La procédure et les usages de la Chambre des communes, 3e éd., 2017. Parliament of Canada. “18. Financial Procedures.” House of Commons Procedure and Practice, 3rd ed., 2017. 8 Related Links Liens connexes Related Links https://www.ourcommons.ca/procedure/procedure-and-practice-3/ch_18-e.html https://www.noscommunes.ca/procedure/procedure-et-les-usages-3/ch_18-f.html https://www.ourcommons.ca/procedure/procedure-and-practice-3/ch_18-e.html 0 Parliament of Canada. “7. Section 8: Money Bills.” Senate Procedure in Practice, 2015. https://sencanada.ca/en/about/procedural-references/senate-procedure-in-practice/ Parliament of Canada. “7. Section 8: Money Bills.” Senate Procedure in Practice, 2015. 8 Related Links Liens connexes Related Links Parlement du Canada. « 7. Section 8 : Projets de loi de finances ». La procédure du Sénat en pratique, 2015. https://sencanada.ca/fr/a-propos/references-procedures/procedure-du-senat-en-pratique/ Parlement du Canada. « 7. Section 8 : Projets de loi de finances ». La procédure du Sénat en pratique, 2015. 0 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN Standing Senate Committee on National Finance false true false false false true