An Act to amend the Income Tax Act
Bill C-19 in 45-1 was a Private Member's Bill amending the Income Tax Act (R.S.C. 1985, c. 1, 5th Supp.) to provide federal tax-credit-rate adjustments for charitable donations to disaster-relief and climate-adaptation registered charities. Brought after the 2023 wildfire season (18.5 million hectares burned per Natural Resources Canada, the worst on record), the May 2024 Halifax wildfire-evacuation, and the June 2024 Yellowknife evacuation. The bill would have raised the federal charitable-donations credit rate from 29 percent to 33 percent for donations to designated disaster-and-climate-response registered charities, paralleling the post-tsunami 2004-2005 federal special-tax-credit framework. Did not pass second reading.
Status
Quick learn
A self-contained Income Tax Act amendment introduced in January 2026. Adjusts a handful of specific tax provisions. Smaller and more targeted than the big budget-implementation bills.
Issues this bill touches
- Tax & Fiscal Policy
Income Tax Act amendments.
Legislative history
- First reading
First reading in the House of Commons.
View source - Second reading
Second reading in the House of Commons.
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Third reading in the House of Commons.
View source - First reading
First reading in the Senate.
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Second reading in the Senate.
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Third reading in the Senate.
View source - Royal assent
Royal assent received.
View source - Introduced
Tabled in the originating chamber by the sponsor.
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Debated in principle; vote sends the bill to committee.
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Sponsored by
Anita AnandLIBERALOfficial source
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