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Draft:An Act respecting temporary cost of living relief (affordability)

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Tax Break for All Canadians Act
Parliament of Canada
  • An Act respecting temporary cost of living relief (affordability)
Passed byHouse of Commons of Canada
PassedNovember 28, 2024[1]
Passed bySenate of Canada
PassedDecember 12, 2024[2]
Royal assentDecember 12, 2024[3]
CommencedDecember 14, 2024[4]
Date of expiryFebruary 15, 2025[4]
Legislative history
First chamber: House of Commons of Canada
Bill titleBill C-78
Introduced byDeputy Prime Minister and Minister of Finance Chrystia Freeland
Committee responsibleFinance
First readingNovember 27, 2024[5]
Second readingNovember 28, 2024[6]
Voting summary
  • 176[8] voted for
  • 151[8] voted against
Considered by the Finance CommitteeNovember 28, 2024[7]
Third readingNovember 28, 2024[1]
Second chamber: Senate of Canada
Bill titleBill C-78
Member(s) in chargeRepresentative of the Government in the Senate Marc Gold
Committee responsibleNational Finance
First readingDecember 3, 2024[9]: 7742 
Second readingDecember 3, 2024[9]: 7749–7756 
Considered by the National Finance CommitteeDecember 3, 2024 - December 5, 2024[10][11][12]
Third readingDecember 10, 2024 - December 12, 2024[13][14][2]
Voting summary
Committee reporthttps://sencanada.ca/en/committees/NFFN/Report/140065/44-1
Status: In force

An Act respecting temporary cost of living relief (affordability) (French: Loi concernant l'allègement temporaire du coût de la vie (abordabilité)), informally referred to as Bill C-78, is a bill introduced on November 27, 2024, during the first session of the 44th Canadian Parliament[16][verification needed]. It was passed in the House of Commons on November 28, 2024 [1], passed in the Senate on December 12, 2024[2], and received royal assent on the same day[3].

Effective December 14, 2024, the bill waives the Goods and services tax and the Harmonized sales tax (for provinces that adopted HST) on certain qualifying items in the following categories until February 15, 2025[17]:

  • Food and beverages
  • Children's clothing and footwear
  • Diapers
  • Child booster seats
  • Christmas trees
  • Print books and Newspapers
  • Toys
  • Games

History

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Reception

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See also

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Notes

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References

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  1. ^ a b c "Government Bill (House of Commons) C-78 (44-1) - Third Reading - Tax Break for All Canadians Act - Parliament of Canada". www.parl.ca. Retrieved 2024-12-15.
  2. ^ a b c Canada, Senate of. "Debates, Issue 249 (December 12, 2024)". SenCanada. Retrieved 2024-12-15.
  3. ^ a b "Government Bill (House of Commons) C-78 (44-1) - Royal Assent - Tax Break for All Canadians Act - Parliament of Canada". www.parl.ca. Retrieved 2024-12-15.
  4. ^ a b Canada, Department of Finance (2024-12-12). "Legislation to put more money in your pocket receives Royal Assent". www.canada.ca. Retrieved 2024-12-15.
  5. ^ "Government Bill (House of Commons) C-78 (44-1) - First Reading - Tax Break for All Canadians Act - Parliament of Canada". www.parl.ca. Retrieved 2024-12-15.
  6. ^ "C-78 (44-1) - LEGISinfo - Parliament of Canada". www.parl.ca. Archived from the original on 2024-12-12. Retrieved 2024-12-15.
  7. ^ "Debates (Hansard) No. 378 (44-1)" (PDF). Parliamentary Debates (Hansard). Canada: House of Commons of Canada. November 27, 2024. p. 28304.
  8. ^ a b "Vote Detail - 904 - Members of Parliament - House of Commons of Canada". www.ourcommons.ca. Archived from the original on 2024-12-12. Retrieved 2024-12-15.
  9. ^ a b "Debates of the Senate" (PDF). Parliamentary Debates (Hansard). Vol. 153. Canada: Senate of Canada. December 3, 2024. p. 7742.
  10. ^ Canada, Senate of. "Meetings #134 - Standing Senate Committee on National Finance (44th Parliament, 1st Session)". SenCanada. Retrieved 2024-12-15.
  11. ^ Canada, Senate of. "Meetings #135 - Standing Senate Committee on National Finance (44th Parliament, 1st Session)". SenCanada. Retrieved 2024-12-15.
  12. ^ Canada, Senate of. "Meetings #136 - Standing Senate Committee on National Finance (44th Parliament, 1st Session)". SenCanada. Retrieved 2024-12-15.
  13. ^ Canada, Senate of. "Debates, Issue 246 (December 5, 2024)". SenCanada. Retrieved 2024-12-15.
  14. ^ Canada, Senate of. "Debates, Issue 247 (December 10, 2024)". SenCanada. Retrieved 2024-12-15.
  15. ^ a b c Canada, Senate of. "Vote Details: Tax Break for All Canadians Act – C-78 – Third Reading". SenCanada. Retrieved 2024-12-15.
  16. ^ "Debates (Hansard) No. 377 (44-1)" (PDF). Parliamentary Debates (Hansard). Canada: House of Commons of Canada. November 27, 2024. pp. 4775–4778.
  17. ^ Agency, Canada Revenue (2024-11-28). "GST/HST break". www.canada.ca. Retrieved 2024-12-15.