Part 1 of this enactment amends the Canada Pension Plan to, among other things, (a) increase the amount of the retirement pension, as well as the survivor’s and disability pensions and the post-retirement benefit, subject to the amount of additional contributions made and the number of years over which those contributions are made; (b) increase the maximum level of pensionable earnings by 14% as of 2025; (c) provide for the making of additional contributions, beginning in 2019; (d) provide for the creation of the Additional Canada Pension Plan Account and the accounting of funds in relation to it; and (e) include the additional contributions and increased benefits in the financial review provisions of the Act and authorize the Governor in Council to make regulations in relation to those provisions. This Part also amends the Canada Pension Plan Investment Board Act to provide for the transfer of funds between the Investment Board and the Additional Canada Pension Plan Account and to provide for the preparation of financial statements in relation to amounts managed by the Investment Board in relation to the additional contributions and increased benefits. Part 2 makes related amendments to the Income Tax Act to increase the Working Income Tax Benefit and to provide a deduction for additional employee contributions.
House First Reading
House Second Reading
House Third Reading
Senate First Reading
| Awaiting order · 3591 days | — |
| Unknown | — |
Select a row to see how its date was determined. Commencement orders are tracked from January 2016 onward — provisions of older statutes may show as Unknown.
| Part | Type | Title | Instrument / Sponsor |
|---|---|---|---|
| II | Regulation | Regulations Amending the Income Tax Regulations (2023–2024 Livestock Deferral) | SOR/2025-194 |
| II | Regulation |
Senate Second Reading
Royal Assent
Senate Third Reading
That the amendment be amended by adding after the words “seniors in need” the following: “; and ( d) will impede Canadians’ ability to save for the future.”.
NegativedThat, in relation to Bill C-26, An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act, not more than one further sitting day shall be allotted to the consideration at second reading stage of the Bill; and That, 15 minutes before the expiry of the time provided for Government Orders on the day allotted to the consideration at second reading stage of the said Bill, any proceedings before the House shall be interrupted, if required for the purpose of this Order, and, in turn, every question necessary for the disposal of the said stage of the Bill shall be put forthwith and successively, without further debate or amendment.
Agreed ToThat the Bill be now read a second time and referred to the Standing Committee on Finance.
Agreed ToThat the motion be amended by deleting all the words after the word “That” and substituting the following: “the House decline to give second reading to Bill C-26, An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act, because it: ( a) will take more money from hardworking Canadians; ( b) will put thousands of jobs at risk; and ( c) will do nothing to help seniors in need.”.
NegativedThat Bill C-26, An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act, {as amended}, be concurred in at report stage [with a further amendment/with further amendments] .
Agreed ToThat, in relation to Bill C-26, An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act, not more than one further sitting day shall be allotted to the consideration at report stage of the Bill and one sitting day shall be allotted to the consideration at third reading stage of the said Bill; and That, 15 minutes before the expiry of the time provided for Government Orders on the day allotted to the consideration at report stage and on the day allotted to the consideration at third reading stage of the said Bill, any proceedings before the House shall be interrupted, if required for the purpose of this Order, and in turn every question necessary for the disposal of the stage of the Bill then under consideration shall be put forthwith and successively without further debate or amendment.
Agreed ToThat the Bill be now read a third time and do pass.
Agreed To| SOR/2025-193 |
| II | Regulation | Regulations Amending the Income Tax Regulations (Northern Residents Deductions) | SOR/2025-97 |
| II | Regulation | Regulations Amending the Income Tax Regulations (Prescribed Arrangement — Air Canada) | SOR/2025-75 |
| II | Regulation | Regulations Amending the Income Tax Regulations (Technical Amendments) | SOR/2024-231 |
| II | Regulation | Regulations Amending the Income Tax Regulations (2018 to 2022 Livestock Deferral) | SOR/2024-10 |
| II | Regulation | Regulations Amending the Income Tax Regulations (Battery Assembly and Manufacturing Production Support) | SOR/2024-9 |
| II | Regulation | Regulations Amending the Income Tax Regulations (Motor Vehicle Expenses and Benefits 2018–2023) | SOR/2023-246 |
| II | Regulation | Regulations Amending the Income Tax Regulations (COVID-19 — Twenty-sixth Qualifying Period) | SOR/2022-68 |
| II | Regulation | Regulations Amending the Income Tax Regulations (Enhanced CPP Contributions) | SOR/2022-42 |
| II | Regulation | Regulations Amending the Income Tax Regulations (COVID-19 — Twenty-Fourth and Twenty-Fifth Qualifying Periods) | SOR/2022-11 |
| II | Regulation | Regulations Amending the Income Tax Regulations (COVID-19 — Twenty-Second Qualifying Period) | SOR/2021-240 |
| II | Regulation | Regulations Amending the Income Tax Regulations (COVID-19 — Prior Reference Periods for Wage Subsidy, Rent Subsidy and Hiring Program and Subsidies Extension) | SOR/2021-206 |
| II | Regulation | Regulations Amending the Income Tax Regulations (COVID-19 – Relief for Deferred Salary Leave Plans and Pension Plans) | SOR/2021-127 |
| II | Regulation | Regulations Amending the Income Tax Regulations (Non-application of Presumption – Declaration of Female Parent) | SOR/2021-82 |
| II | Regulation | Regulations Amending the Income Tax Regulations (Non-application of Presumption – Declaration of Female Parent) | SOR/2021-82 |
| II | Regulation | Regulations Amending the Income Tax Regulations (COVID-19 — Wage and Rent Subsidies Periods 14 to 16) | SOR/2021-56 |
| II | Regulation | Regulations Amending the Income Tax Regulations (COVID-19 — Wage and Rent Subsidies) | SOR/2020-284 |
| II | Regulation | Regulations Amending the Income Tax Regulations, No. 3 (COVID-19 — Wage Subsidy for Furloughed Employees) | SOR/2020-243 |
| II | Regulation | Regulations Amending the Income Tax Regulations, No. 2 (COVID-19 — Wage Subsidy for Furloughed Employees) | SOR/2020-227 |
| II | Regulation | Regulations Amending the Income Tax Regulations (COVID-19 — Wage Subsidy for Furloughed Employees) | SOR/2020-207 |
| II | Regulation | Regulations Amending the Income Tax Regulations (COVID-19 — June 7 to July 4, 2020 Qualifying Period) | SOR/2020-160 |
| II | Regulation | Regulations Amending the Income Tax Regulations (COVID-19 — Deemed Remittance) | SOR/2020-106 |
| II | Regulation | Regulations Amending the Income Tax Regulations (COVID-19 — Eligible Entities) | SOR/2020-107 |
| II | Regulation | Regulations Amending Income Tax Regulations (2017 Livestock Deferral) | SOR/2019-247 |
| II | Regulation | Regulations Amending Income Tax Regulations (Federal Crown Corporations) | SOR/2018-160 |
| II | Regulation | Regulations Amending Income Tax Regulations (Motor Vehicle Expenses and Benefits 2017) | SOR/2018-56 |
| II | Regulation | Regulations Amending Income Tax Regulations (2014, 2015 and 2016 Livestock Deferrals) | SOR/2018-12 |
| II | Regulation | Regulations Amending Income Tax Regulations (Motor Vehicle Expenses and Benefits 2016) | SOR/2016-296 |
| II | Regulation | Regulations Amending Income Tax Regulations (Canadian Oil and Gas Exploration Expense) | SOR/2016-276 |
| II | Regulation | Regulations Amending Income Tax Regulations (Film and Video Productions, 2016) | SOR/2016-262 |
| II | Regulation | Regulations Amending Income Tax Regulations (Withholding of Income Tax on Payments from Registered Disability Savings Plans) | SOR/2016-30 |
Canada Gazette activity is tracked from January 2025 onward — regulations made before 2025 are not shown.
Canada Gazette activity is tracked from January 2025 onward — regulations made before 2025 are not shown.
Canada Gazette activity is tracked from January 2025 onward — regulations made before 2025 are not shown.