GST credit increases

C-19 Canada Groceries and Essentials Benefit Act: An Act to amend the Income Tax Act

Raises maximum annual sales tax credit amounts by 50% for 2025-2026 and by 25% for the following five years.

What the law does

The law amends the Income Tax Act to raise the maximum annual Goods and Services Tax/Harmonized Sales Tax credit amounts by 50% for the 2025-2026 benefit year. Starting in the 2026-2027 benefit year, it raises the maximum annual amounts by 25% for a period of five years.

Official text (opens in a new tab)

Official summary

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.

The government's summary, printed at the front of the bill as introduced.

Kind: Government bill
Sponsor: François-Philippe Champagne, Minister of Finance and National Revenue (Saint-Maurice—Champlain)
Introduced: January 28 in the House of Commons
Last activity: February 12

Where it stands

ProposedJan 28
Being debated
Almost law
LawFeb 12

Became law February 12

First reading in the House done January 28

Before the House on 1 sitting day, January 28
Second reading in the House done February 2

Standing Committee on Finance

Before the House on 1 sitting day, February 2

2nd reading and referral to committee - FINA: agreed to on division, February 2
Committee in the House done February 4

Standing Committee on Finance

Before the House on 1 sitting day, February 4
Report stage in the House done February 4

Before the House on 1 sitting day, February 4
Third reading in the House done February 4

Before the House on 1 sitting day, February 4

3rd reading: agreed to on division, February 4
First reading in the Senate done February 5

Before the Senate on 1 sitting day, February 5
Second reading in the Senate done February 10

Before the Senate on 1 sitting day, February 10
Third reading in the Senate done February 12

Before the Senate on 1 sitting day, February 12
Royal assent done February 12

Exact procedural stages

Officially: Royal assent received February 12, 2026 · S.C. 2026, c. 1.

House
1. First reading in the House: done, 2026-01-28
2. Second reading in the House: done, 2026-02-02
3. Committee in the House: done, 2026-02-04
4. Report stage in the House: done, 2026-02-04
5. Third reading in the House: done, 2026-02-04
Senate
1. First reading in the Senate: done, 2026-02-05
2. Second reading in the Senate: done, 2026-02-10
3. Third reading in the Senate: done, 2026-02-12
Royal assent
1. Royal assent: done, 2026-02-12

Debates in the House 0

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