An Act respecting certain affordability measures for Canadians and another measure
Bill C-4 (An Act respecting certain affordability measures for Canadians and another measure, also known as the Making Life More Affordable for Canadians Act) received royal assent on March 12, 2026 (S.C. 2026, c. 2). The Carney Liberal government's first cost-of-living legislation, tabled within weeks of the April 28, 2025 federal election. Substantive provisions: reduces the lowest federal personal income tax bracket from 15 percent to 14.5 percent for the 2025 taxation year and to 14 percent for 2026 and subsequent years; implements a temporary GST New Housing Rebate for first-time home buyers; repeals Part 1 of the Greenhouse Gas Pollution Pricing Act (S.C. 2018, c. 12, s. 186) and the Fuel Charge Regulations, eliminating the federal consumer carbon tax (the planned $95-per-tonne April 1, 2025 increase was rescinded); amends the Canada Elections Act respecting political parties' policies for protection of personal information. The repeal of the consumer fuel charge was the most politically prominent move, reversing federal carbon-pricing policy in place since 2019.
Status
Quick learn
Bundle of cost-of-living measures: a tax cut for the bottom income bracket, removal of GST on new homes under a price cap for first-time buyers, and several smaller affordability tweaks. The Carney government's first cost-of-living bill.
Issues this bill touches
- Climate & Environment
Removes the federal consumer carbon price; industrial output-based system stays in place.
- Cost of Living
Carney government's first affordability package: removal of the federal consumer carbon price plus targeted cost-of-living measures.
Legislative history
- Introduced
Tabled in the originating chamber by the sponsor.
View source - First reading
First reading in the House of Commons.
View source - Second reading
Second reading in the House of Commons.
View source - Third reading
Third reading in the House of Commons.
View source - First reading
First reading in the Senate.
View source - Introduced
Tabled in the originating chamber by the sponsor.
View source - Second reading
Second reading in the Senate.
View source - Third reading
Third reading in the Senate.
View source - Royal assent
Royal assent received.
View source - In committee
Reviewed clause by clause by a standing committee; amendments possible.
View source
Sponsored by
Official source
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