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 | New Harmonized Value-added Tax System Regulations, No. 2 (Ontario) — Regulations Amending the | SOR/2026-130 |
| II | Regulation |
Amends: Excise Tax Act
Amends: Excise Act, 2001
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C-4 — Making Life More Affordable for Canadians ActC-15 — Budget 2025 Implementation Act, No. 1C-16 — Protecting Victims ActC-230 — An Act to amend the Financial Administration Act and to m…C-30 — Spring Economic Update 2026 Implementation ActC-31 — Budget 2025 Implementation Act, No. 2C-285 — Used Car Tax Cut ActC-8 — Economic and Fiscal Update Implementation Act, 2021C-19 — Budget Implementation Act, 2022, No. 1C-31 — Cost of Living Relief Act, No. 2 (Targeted Support for Ho…C-32 — Fall Economic Statement Implementation Act, 2022C-41 — An Act to amend the Criminal Code and to make consequenti…C-47 — Budget Implementation Act, 2023, No. 1C-49 — An Act to amend the Canada—Newfoundland and Labrador Atla…C-56 — Affordable Housing and Groceries ActC-59 — Fall Economic Statement Implementation Act, 2023C-69 — Budget Implementation Act, 2024, No. 1C-18 — Canada—United Kingdom Trade Continuity Agreement Implemen…C-30 — Budget Implementation Act, 2021, No. 1C-4 — Canada–United States–Mexico Agreement Implementation Act| SOR/2026-94 |
| II | Regulation | GST/HST Regulations, No. 14 (Nova Scotia) — Regulations Amending Various | SOR/2025-77 |
| II | Regulation | Real Property (GST/HST) Regulations — Regulations Amending the | 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 | Certain Regulations in Respect of the Taxation of Cannabis Products — Regulations Amending | SOR/2019-77 |
| II | Regulation | Various GST/HST Regulations, No. 11 — Regulations Amending | SOR/2019-59 |
| II | Regulation | Deduction for Provincial Rebate (GST/HST) Regulations — Regulations Amending | SOR/2017-274 |
| II | Regulation | Various GST/HST Regulations, No. 10 — Regulations Amending | SOR/2016-306 |
| II | Regulation | Various GST/HST Regulations, No. 9 (Prince Edward Island) — Regulations Amending | SOR/2016-212 |
| II | Regulation | Various GST/HST Regulations, No. 8 — Regulations Amending | SOR/2016-119 |
| II | Regulation | Artists’ Representatives (GST/HST) Regulations — Regulations Amending | SOR/2016-60 |
| II | Regulation | Various GST/HST Regulations, No. 7 (Newfoun dland and Labrador – Rebate for Municipalities) — Regulations Amending | 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.