C-4House Government BillRoyal Assent ✓FINA →

Making Life More Affordable for Canadians Act

An Act respecting certain affordability measures for Canadians and another measure

Latest completed stage: Royal Assent

Introduced 451 days ago

45th Parliament, 1st Session

Committee: Finance

Summary

Part 1 amends the Income Tax Act to reduce the marginal personal income tax rate on the lowest tax bracket to 14.5% for the 2025 taxation year and to 14% for the 2026 and subsequent taxation years. Part 2 amends the Excise Tax Act and other related Regulations to implement a temporary GST new housing rebate for first-time home buyers. Part 3 repeals Part 1 of the Greenhouse Gas Pollution Pricing Act and the Fuel Charge Regulations. Part 4 amends the Canada Elections Act to make changes to the requirements relating to political parties’ policies for the protection of personal information.

Event Timeline

House First Reading
Jun 5, 2025House
Second reading and referral to committee
Jun 12, 2025House
House Second Reading
Jun 12, 2025House
Committee report presented with amendments
Oct 29, 2025

Coming into Force


In 3136 days	Sections 20–22, 38 · 4 sections	Fixed date	Apr 1, 2035	42
In force	Sections 19, 23, 27, 29, 31, 33, 35–37 · 9 sections	Retroactive	Nov 1, 2025	41
In force	Sections 16, 18, 24 · 3 sections	Retroactive	Oct 1, 2025	40
In force	Sections 14–15, 17, 25–26, 28, 30, 32, 34 · 9 sections	Retroactive	Apr 1, 2025	39
In force	Section 47	Retroactive	May 31, 2000	49

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.

Regulatory Activity

Immigration and Refugee Protection Act · 113 entries

Date	Part	Type	Title	Instrument / Sponsor
Aug 15, 2026	I	Proposed	Regulations Amending the Immigration and Refugee Protection Regulations	Canada Border Services Agency
Jun 12, 2026	II	Regulation

Income Tax Act · 33 entries

Date	Part	Type	Title	Instrument / Sponsor
Sep 19, 2025	II	Regulation	Income Tax Regulations (2023–2024 Livestock Deferral) — Regulations Amending the	SOR/2025-194
Sep 19, 2025	II	Regulation	Income Tax Regulations (Motor Vehicle Expenses and Benefits 2024–2025) — Regulations Amending the	SOR/2025-193
Mar 12, 2025	II	Regulation	Income Tax Regulations (Northern Residents Deductions) — Regulations Amending the	SOR/2025-97
Mar 6, 2025	II	Regulation	Income Tax Regulations (Prescribed Arrangement — Air Canada) — Regulations Amending the	SOR/2025-75
Nov 22, 2024	II	Regulation	Income Tax Regulations (Technical Amendments) — Regulations Amending the	SOR/2024-231
Feb 2, 2024	II	Regulation	Income Tax Regulations (2018 to 2022 Livestock Deferral) — Regulations Amending the	SOR/2024-10
Feb 2, 2024	II	Regulation	Income Tax Regulations (Battery Assembly and Manufacturing Production Support) — Regulations Amending the	SOR/2024-9
Nov 24, 2023	II	Regulation	Income Tax Regulations (Motor Vehicle Expenses and Benefits 2018–2023) — Regulations Amending the	SOR/2023-246
Mar 28, 2022	II	Regulation	Income Tax Regulations (COVID-19 — Twenty-sixth Qualifying Period) — Regulations Amending the	SOR/2022-68
Mar 4, 2022	II	Regulation	Income Tax Regulations (Enhanced CPP Contributions) — Regulations Amending the	SOR/2022-42
Feb 1, 2022	II	Regulation	Income Tax Regulations (COVID-19 — Twenty-Fourth and Twenty-Fifth Qualifying Periods) — Regulations Amending the	SOR/2022-11
Dec 10, 2021	II	Regulation	Income Tax Regulations (COVID-19 — Twenty-Second Qualifying Period) — Regulations Amending the	SOR/2021-240
Aug 12, 2021	II	Regulation	Income Tax Regulations (COVID-19 — Prior Reference Periods for Wage Subsidy, Rent Subsidy and Hiring Program and Subsidies Extension) — Regulations Amending the	SOR/2021-206
Jun 10, 2021	II	Regulation	Income Tax Regulations (COVID-19 – Relief for Deferred Salary Leave Plans and Pension Plans) — Regulations Amending the	SOR/2021-127
Apr 19, 2021	II	Regulation	Income Tax Regulations (Non-application of Presumption – Declaration of Female Parent) — Regulations Amending the	SOR/2021-82
Apr 19, 2021	II	Regulation	Income Tax Regulations (Non-application of Presumption – Declaration of Female Parent) — Regulations Amending the	SOR/2021-82
Mar 29, 2021	II	Regulation	Income Tax Regulations (COVID-19 — Wage and Rent Subsidies Periods 14 to 16) — Regulations Amending the	SOR/2021-56
Dec 18, 2020	II	Regulation	Income Tax Regulations (COVID-19 — Wage and Rent Subsidies) — Regulations Amending the	SOR/2020-284
Nov 9, 2020	II	Regulation	Income Tax Regulations, No. 3 (COVID-19 — Wage Subsidy for Furloughed Employees) — Regulations Amending the	SOR/2020-243
Oct 14, 2020	II	Regulation	Income Tax Regulations, No. 2 (COVID-19 — Wage Subsidy for Furloughed Employees) — Regulations Amending the	SOR/2020-227
Sep 23, 2020	II	Regulation	Income Tax Regulations (COVID-19 — Wage Subsidy for Furloughed Employees) — Regulations Amending the	SOR/2020-207
Jun 30, 2020	II	Regulation	Income Tax Regulations (COVID-19 — June 7 to July 4, 2020 Qualifying Period) — Regulations Amending the	SOR/2020-160
May 14, 2020	II	Regulation	Income Tax Regulations (COVID-19 — Deemed Remittance) — Regulations Amending the	SOR/2020-106
May 14, 2020	II	Regulation	Income Tax Regulations (COVID-19 — Eligible Entities) — Regulations Amending the	SOR/2020-107
Jun 25, 2019	II	Regulation	Income Tax Regulations (2017 Livestock Deferral) — Regulations Amending	SOR/2019-247
Jul 16, 2018	II	Regulation	Income Tax Regulations (Federal Crown Corporations) — Regulations Amending	SOR/2018-160
Mar 27, 2018	II	Regulation	Income Tax Regulations (Motor Vehicle Expenses and Benefits 2017) — Regulations Amending	SOR/2018-56
Feb 2, 2018	II	Regulation	Income Tax Regulations (2014, 2015 and 2016 Livestock Deferrals) — Regulations Amending	SOR/2018-12
Mar 22, 2017	II	In force	Order Fixing the Day after the Day on which this Order is made as the Day on which Part 1 of An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act Comes into Force	SI/2017-19
Nov 18, 2016	II	Regulation	Income Tax Regulations (Motor Vehicle Expenses and Benefits 2016) — Regulations Amending	SOR/2016-296
Oct 21, 2016	II	Regulation	Income Tax Regulations (Canadian Oil and Gas Exploration Expense) — Regulations Amending	SOR/2016-276
Sep 30, 2016	II	Regulation	Income Tax Regulations (Film and Video Productions, 2016) — Regulations Amending	SOR/2016-262
Feb 26, 2016	II	Regulation	Income Tax Regulations (Withholding of Income Tax on Payments from Registered Disability Savings Plans) — Regulations Amending	SOR/2016-30

Canada Gazette activity is tracked from January 2025 onward — regulations made before 2025 are not shown.

Date	Part	Type	Title	Instrument / Sponsor
Jun 12, 2026	II	Regulation	New Harmonized Value-added Tax System Regulations, No. 2 (Ontario) — Regulations Amending the	SOR/2026-130
May 29, 2026	II	Regulation	New Harmonized Value-added Tax System Regulations, No. 2 and the Real Property (GST/HST) Regulations — Regulations Amending the	SOR/2026-94
Mar 6, 2025	II	Regulation	GST/HST Regulations, No. 14 (Nova Scotia) — Regulations Amending Various	SOR/2025-77
Mar 6, 2025	II	Regulation	Real Property (GST/HST) Regulations — Regulations Amending the	SOR/2025-76
Jun 27, 2024	II	Regulation	Real Property (GST/HST) Regulations	SOR/2024-157
Jun 21, 2024	II	Regulation	GST/HST Regulations, No. 13 — Regulations Amending Various	SOR/2024-151
Jul 13, 2023	II	Regulation	GST/HST Regulations, No. 12 — Regulations Amending Various	SOR/2023-161
Mar 26, 2019	II	Regulation	Certain Regulations in Respect of the Taxation of Cannabis Products — Regulations Amending	SOR/2019-77
Mar 4, 2019	II	Regulation	Various GST/HST Regulations, No. 11 — Regulations Amending	SOR/2019-59
Dec 8, 2017	II	Regulation	Deduction for Provincial Rebate (GST/HST) Regulations — Regulations Amending	SOR/2017-274
Dec 2, 2016	II	Regulation	Various GST/HST Regulations, No. 10 — Regulations Amending	SOR/2016-306
Jul 8, 2016	II	Regulation	Various GST/HST Regulations, No. 9 (Prince Edward Island) — Regulations Amending	SOR/2016-212
Jun 3, 2016	II	Regulation	Various GST/HST Regulations, No. 8 — Regulations Amending	SOR/2016-119
Mar 29, 2016	II	Regulation	Artists’ Representatives (GST/HST) Regulations — Regulations Amending	SOR/2016-60
Jan 26, 2016	II	Regulation	Various GST/HST Regulations, No. 7 (Newfoun dland and Labrador – Rebate for Municipalities) — Regulations Amending	SOR/2016-4

Date	Part	Type	Title	Instrument / Sponsor
Mar 15, 2025	II	Regulation	Greenhouse Gas Pollution Pricing Act and the Fuel Charge Regulations — Regulations Amending Schedule 2 to the	SOR/2025-107
Mar 15, 2025	II	Regulation	Output-Based Pricing System Regulations — Regulations Amending the	SOR/2025-108
Dec 16, 2024	II	Regulation	Fuel Charge Regulations, No. 2 — Regulations Amending the	SOR/2024-282
Nov 9, 2024	I	Proposed	Regulations Amending the Output-Based Pricing System Regulations	Environment, Dept. of the
Nov 9, 2023	II	Regulation	Output-Based Pricing System Regulations and the Environmental Violations Administrative Monetary Penalties Regulations — Regulations Amending the	SOR/2023-240
Jun 23, 2023	II	Regulation	Greenhouse Gas Pollution Pricing Act — Order Amending Part 2 of Schedule 1 to the	SOR/2023-148
Jun 19, 2023	II	Regulation	Greenhouse Gas Pollution Pricing Act and the Fuel Charge Regulations — Regulations Amending Part 1 of Schedule 1 to the	SOR/2023-129
Jun 19, 2023	II	Regulation	Greenhouse Gas Pollution Pricing Act and the Fuel Charge Regulations, No. 2 — Regulations Amending Part 1 of Schedule 1 to the	SOR/2023-130
Mar 27, 2023	II	Regulation	Greenhouse Gas Pollution Pricing Act, Amending the Fuel Charge Regulations and Repealing the Part 1 of the Greenhouse Gas Pollution Pricing Act Regulations (Alberta) — Regulations Amending Schedule 2 to the	SOR/2023-62
Oct 29, 2022	I	Proposed	Regulations Amending the Output-Based Pricing System Regulations and the Environmental Violations Administrative Monetary Penalties Regulations (New commenting feature)	Environment, Dept. of the
Oct 11, 2022	II	Regulation	Schedule 3 to the Greenhouse Gas Pollution Pricing Act — Order Amending	SOR/2022-210
Oct 11, 2022	II	Regulation	Schedule 4 to the Greenhouse Gas Pollution Pricing Act — Order Amending	SOR/2022-211
May 20, 2022	II	Regulation	Canadian Greenhouse Gas Offset Credit System Regulations	SOR/2022-111
Aug 12, 2021	II	Regulation	Output-Based Pricing System Regulations and the Environmental Violations Administrative Monetary Penalties Regulations — Regulations Amending the	SOR/2021-197
Aug 12, 2021	II	Regulation	Part 2 of Schedule 1 to the Greenhouse Gas Pollution Pricing Act — Order Amending	SOR/2021-195
Jun 5, 2021	I	Proposed	Regulations Amending the Output-Based Pricing System Regulations	Environment, Dept. of the
Mar 6, 2021	I	Proposed	Greenhouse Gas Offset Credit System Regulations (Canada)	Environment, Dept. of the
Dec 4, 2020	II	Regulation	Part 1 of Schedule 1 and Schedule 2 to the Greenhouse Gas Pollution Pricing Act and the Fuel Charge Regulations — Regulations Amending	SOR/2020-261
May 27, 2020	II	Regulation	Output-Based Pricing System Regulations — Regulations Amending the	SOR/2020-114
Aug 8, 2019	II	Regulation	Part 1 of the Greenhouse Gas Pollution Pricing Act Regulations (Alberta)	SOR/2019-294
Jun 28, 2019	II	Regulation	Certain Legislative Instruments — Order Repealing	SOR/2019-268
Jun 25, 2019	II	Regulation	Fuel Charge Regulations — Regulations Amending	SOR/2019-265
Jun 28, 2019	II	Regulation	Output-Based Pricing System Regulations	SOR/2019-266
Mar 26, 2019	II	Regulation	Part 1 of Schedule 1 and Schedule 2 to the Greenhouse Gas Pollution Pricing Act — Regulations Amending	SOR/2019-79
Dec 11, 2018	II	Regulation	Greenhouse Gas Emissions Information Production Order — Order Amending	SOR/2018-277
Oct 19, 2018	II	Regulation	Greenhouse Gas Emissions Information Production Order	SOR/2018-214
Oct 19, 2018	II	Regulation	Criteria Respecting Facilities and Persons and Publishing Measures — Notice Establishing	SOR/2018-213
Oct 19, 2018	II	Regulation	Greenhouse Gas Emissions Information Production Order	SOR/2018-214
Oct 19, 2018	II	Regulation	Part 2 of Schedule 1 to the Greenhouse Gas Pollution Pricing Act — Order Amending	SOR/2018-212

Date	Part	Type	Title	Instrument / Sponsor
Mar 24, 2025	II	Order	Proclamation Issuing Election Writs	SI/2025-58
Mar 26, 2025	II	Order	Leader of the Government in the House of Commons for the Purposes of the Canada Elections Act — Order Designating the	SI/2025-53
Feb 26, 2025	II	Order	Minister of State (Federal Economic Development Agency for Southern Ontario) as the Minister for the Purposes of the Canada Elections Act — Order Designating the	SI/2025-16
Aug 16, 2023	II	Order	Minister of Public Safety and Emergency Preparedness as the Minister for the Purposes of the Canada Elections Act — Order Designating the	SI/2023-48
Nov 10, 2021	II	Order	Minister of Infrastructure and Communities to be the Minister for the Purposes of that Act — Order Designating the	SI/2021-86
Aug 16, 2021	II	Order	Proclamation Issuing Election Writs	SI/2021-61
Feb 23, 2021	II	Regulation	Federal Elections Fees Tariff	SOR/2021-22
Dec 11, 2019	II	Order	President of the Queen’s Privy Council for Canada to be the Minister for the purposes of that Act — Order Designating	SI/2019-117
Sep 12, 2019	II	Order	Proclamation Issuing Election Writs	SI/2019-99
Aug 8, 2018	II	Order	Minister of Democratic Institutions, a member of the Queen’s Privy Council for Canada, as the responsible minister for the purposes of that Act — Order designating	SI/2018-80

Making Life More Affordable for Canadians Act

Summary

Event Timeline

Coming into Force

Regulatory Activity

Immigration and Refugee Protection Act · 113 entries

Recorded Divisions · 1

Debated in the House · 49 sittings

Statutes Touched by This Bill

Income Tax Act · 33 entries

Excise Tax Act · 15 entries

Greenhouse Gas Pollution Pricing Act · 29 entries

Canada Elections Act · 10 entries