C-19 , 45th Parliament, 1st session Monday, May 26, 2025, to present
An Act to amend the Income Tax Act
Short title:
Canada Groceries and Essentials Benefit Act
This bill received royal assent on Thursday, February 12, 2026
Statutes of Canada 2026, c. 1
Progress
House of Commons
End of stage activity
Introduction and first reading, Wednesday, January 28, 2026
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Wednesday, January 28, 2026 |
End of stage activity
Second reading and referral to committee, Monday, February 2, 2026
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Monday, February 2, 2026 |
Sitting 77
Major speeches
Agreed to
(Journals 77)
|
End of stage activity
Committee report presented without an amendment, Wednesday, February 4, 2026
Committee meetings
| Meeting date | Minutes |
|---|---|
Tuesday, February 3, 2026 |
Meeting 21 |
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Wednesday, February 4, 2026 |
End of stage activity
Concurrence at report stage, Wednesday, February 4, 2026
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Wednesday, February 4, 2026 |
End of stage activity
Third reading, Wednesday, February 4, 2026
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Wednesday, February 4, 2026 |
Sitting 79
Agreed to
(Journals 79)
|
Senate
End of stage activity
First reading, Thursday, February 5, 2026
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Thursday, February 5, 2026 |
End of stage activity
Second reading, Tuesday, February 10, 2026
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Tuesday, February 10, 2026 |
End of stage activity
Third reading, Thursday, February 12, 2026
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Thursday, February 12, 2026 |
Details
Recorded votes
House of Commons
There are currently no recorded votes for this bill.
Senate
To view the complete list of standing votes that have taken place in the Senate, please refer to the Votes page of the Senate of Canada website.Speaker's rulings and statements
There are currently no Speaker's rulings and statements.
Major speeches at second reading
House of Commons
| Speech date | Speech | Member of Parliament |
|---|---|---|
| Monday, February 2, 2026 | Sponsor’s speech(Sitting 77) | François-Philippe Champagne (Liberal) |
| Monday, February 2, 2026 | Response speech(Sitting 77) | Jasraj Hallan (Conservative) |
| Monday, February 2, 2026 | Response speech(Sitting 77) | Jean-Denis Garon (Bloc Québécois) |
Senate
| Speech date | Speech | Senator |
|---|---|---|
| Tuesday, February 10, 2026 | Sponsor’s speech(Sitting 49) | Victor Eric Boudreau (Independent Senators Group) |
| Tuesday, February 10, 2026 | Response speech(Sitting 49) | Leo Housakos (Conservative) |
About
Legislative summary
The Library of Parliament does not prepare Legislative Summaries for self-explanatory measures. The following is a short summary:
On 28 January 2026, the Minister of Finance and National Revenue introduced Bill C-19, An Act to amend the Income Tax Act (Canada Groceries and Essentials Benefit Act) in the House of Commons and it was given first reading.
Bill C-19 amends the Income Tax Act in order to increase the maximum annual Goods and Services Tax/Harmonized Sales Tax credit (GSTC) amounts by 50% for the 2025-2026 benefit year. It also amends that Act to increase the maximum annual GSTC amounts by 25% as of the 2026-2027 benefit year for a period of five years.
On 28 January 2026, the Minister of Finance and National Revenue introduced Bill C-19, An Act to amend the Income Tax Act (Canada Groceries and Essentials Benefit Act) in the House of Commons and it was given first reading.
Bill C-19 amends the Income Tax Act in order to increase the maximum annual Goods and Services Tax/Harmonized Sales Tax credit (GSTC) amounts by 50% for the 2025-2026 benefit year. It also amends that Act to increase the maximum annual GSTC amounts by 25% as of the 2026-2027 benefit year for a period of five years.
Similar bills
No similar bills were introduced during previous sessions or Parliaments
Departmental information
Press releases
Background information
From the Office of the Parliamentary Budget Officer
From the Library of Parliament
The Library of Parliament’s research publications provide non-partisan, reliable and timely information and analysis on current and emerging issues, legislation and major public policy topics.