An Act to amend the Income Tax Act
This enactment 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.
House First Reading
Second reading and referral to committee
House Second Reading
Committee report presented without an amendment
| In force | Feb 12, 2026 |
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 | In force | Order Fixing the Day on Which this Order is Made as the Day on Which Division 2 of Part 5 of the Budget 2025 Implementation Act, No. 1 Comes into Force | SI/2026-33 |
| II | In force |
House Third Reading
Senate First Reading
Senate Second Reading
Senate Third Reading
Royal Assent
Amends: Budget 2025 Implementation Act, No. 1
Amends: Income Tax Act↗
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| SI/2026-26 |
| II | Regulation | Regulations Amending Canada – Nova Scotia Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations | SOR/2017-116 |
| II | Regulation | Regulations Amending Canada – Nova Scotia Offshore Marine Installations and Structures Transitional Regulations | SOR/2017-117 |
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.