An Act respecting temporary cost of living relief (affordability)
Tax Break for All Canadians Act. Royal assent December 12, 2024 (S.C. 2024, c. 23). Two-month GST/HST holiday (December 14, 2024 to February 15, 2025) on a defined list of goods including prepared foods, restaurant meals, snacks, beverages including alcohol, children's clothing and footwear, children's car seats, children's diapers, print books, newspapers, certain toys, jigsaw puzzles, video-game consoles, Christmas trees. The companion $250 rebate cheque to working Canadians earning under $150,000 was dropped at committee. Trudeau government's last cost-of-living legislation before the December 2024 cabinet shuffle and the dissolution that followed. Sponsored by Chrystia Freeland as Minister of Finance at introduction.
Status
Quick learn
Temporary federal cost-of-living measures during winter 2024 to 2025: a two-month GST/HST holiday on a specific list of goods, a one-time payment to working-age Canadians, and small adjustments to a few refundable tax credits.
Issues this bill touches
- Cost of Living
Two-month GST/HST holiday on a defined list of goods plus a $250 cheque to working Canadians earning under $150,000. Holiday cheque was dropped in committee.
Legislative history
- 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 - Second reading
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.
View source - First reading
Bill formally introduced; printed text becomes available.
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Sponsored by
Chrystia FreelandLIBERALOfficial source
Read full text on Parliament of Canada