An Act respecting temporary cost of living relief (affordability)
This enactment amends the Excise Tax Act in order to implement a temporary GST/HST holiday between December 14, 2024 and February 15, 2025 inclusively in respect of certain taxable supplies.
House First Reading
House Second Reading
House Third Reading
Senate First Reading
Senate Second Reading
Senate Third Reading
Royal Assent
| In force | Dec 12, 2024 |
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 New Harmonized Value-added Tax System Regulations, No. 2 (Ontario) | SOR/2026-130 |
| II | Regulation |
Amends: Excise Tax Act
Amends: Excise Act, 2001
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C-41 — An Act to amend the Criminal Code and to make consequenti…C-8 — Economic and Fiscal Update Implementation Act, 2021C-59 — Economic Action Plan 2015 Act, No. 1C-47 — Budget Implementation Act, 2023, No. 1C-230 — An Act to amend the Financial Administration Act and to m…C-43 — Economic Action Plan 2014 Act, No. 2C-16 — Protecting Victims ActC-4 — Making Life More Affordable for Canadians ActC-15 — Budget 2025 Implementation Act, No. 1C-30 — Spring Economic Update 2026 Implementation ActC-31 — Budget 2025 Implementation Act, No. 2C-19 — Budget Implementation Act, 2022, No. 1C-31 — Cost of Living Relief Act, No. 2 (Targeted Support for Ho…C-59 — Fall Economic Statement Implementation Act, 2023C-18 — Canada—United Kingdom Trade Continuity Agreement Implemen…C-49 — An Act to amend the Canada—Newfoundland and Labrador Atla…C-32 — Fall Economic Statement Implementation Act, 2022C-56 — Affordable Housing and Groceries ActC-69 — Budget Implementation Act, 2024, No. 1C-30 — Budget Implementation Act, 2021, No. 1| SOR/2026-94 |
| II | Regulation | GST/HST Regulations, No. 14 (Nova Scotia) — Regulations Amending Various | SOR/2025-77 |
| II | Regulation | Regulations Amending the Real Property (GST/HST) Regulations | SOR/2025-76 |
| II | Regulation | Real Property (GST/HST) Regulations | SOR/2024-157 |
| II | Regulation | GST/HST Regulations, No. 13 — Regulations Amending Various | SOR/2024-151 |
| II | Regulation | GST/HST Regulations, No. 12 — Regulations Amending Various | SOR/2023-161 |
| II | Regulation | Regulations Amending Certain Regulations in Respect of the Taxation of Cannabis Products | SOR/2019-77 |
| II | Regulation | Regulations Amending Various GST/HST Regulations, No. 11 | SOR/2019-59 |
| II | Regulation | Regulations Amending Deduction for Provincial Rebate (GST/HST) Regulations | SOR/2017-274 |
| II | Regulation | Regulations Amending Various GST/HST Regulations, No. 10 | SOR/2016-306 |
| II | Regulation | Regulations Amending Various GST/HST Regulations, No. 9 (Prince Edward Island) | SOR/2016-212 |
| II | Regulation | Regulations Amending Various GST/HST Regulations, No. 8 | SOR/2016-119 |
| II | Regulation | Regulations Amending Artists’ Representatives (GST/HST) Regulations | SOR/2016-60 |
| II | Regulation | Regulations Amending Various GST/HST Regulations, No. 7 (Newfoun dland and Labrador – Rebate for Municipalities) | SOR/2016-4 |
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.