Budget 2025 Implementation Act, No. 1

An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025

Sponsor

Status

This bill has received Royal Assent and is, or will soon become, law.

Summary

This is from the published bill. The Library of Parliament has also written a full legislative summary of the bill.

Part 1 implements certain measures in respect of the Income Tax Act and the Income Tax Regulations by
(a) expanding the rollover for small business corporation shares;
(b) expanding the list of expenses recognized under the Disability Supports Deduction;
(c) exempting the Canada Disability Benefit from income;
(d) aligning the taxation of investment income and active business income earned and distributed by controlled foreign affiliates with the rules that currently apply to Canadian-controlled private corporations;
(e) extending the deadline for making certain charitable donations eligible for tax support in the 2024 tax year;
(f) increasing the limit under the Lifetime Capital Gains Exemption so that it applies on up to $1.25 million of eligible capital gains, applicable to dispositions that occur on or after June 25, 2024, with indexation of the limit to resume in 2026;
(g) exempting the first $10 million in capital gains on the sale of a business to a worker cooperative and amending the corresponding exemption for sales to an employee ownership trust;
(h) removing the tax-indifferent investor exception to the synthetic equity arrangement anti-avoidance rule;
(i) improving the efficiency of the Home Accessibility Tax Credit;
(j) implementing the Personal Support Workers Tax Credit;
(k) enhancing the SR&ED program by increasing the annual expenditure limit and taxable capital phase-out thresholds for the enhanced 35% SR&ED credit, extending the enhanced credit to eligible Canadian public corporations and restoring the eligibility of SR&ED capital expenditures;
(l) extending the Mineral Exploration Tax Credit for individuals who invest in eligible mining flow-through shares for two years to March 31, 2027 at the current rate of 15%;
(m) expanding the eligibility of the Critical Mineral Exploration Tax Credit to bismuth, cesium, chromium, fluorspar, germanium, indium, manganese, molybdenum, niobium, phosphate, tantalum, tin and tungsten;
(n) amending the Canada Carbon Rebate for Small Businesses;
(o) extending the full credit rates for the Carbon Capture, Utilization and Storage investment tax credit to 2035;
(p) expanding the eligibility for the clean technology investment tax credit to support the generation of electricity and heat from waste biomass;
(q) expanding the eligibility for the clean technology manufacturing investment tax credit to investments in eligible polymetallic projects and to additional qualifying materials;
(r) providing a refundable investment tax credit to qualifying corporations and trusts for investments in certain clean electricity property;
(s) amending the alternative minimum tax to exempt certain trusts for the benefit of Indigenous groups;
(t) precluding a corporation from qualifying as a mutual fund corporation where it is controlled by or for the benefit of a corporate group;
(u) extending the period during which agricultural cooperatives can distribute tax-deferred patronage dividends paid in shares to their members until the end of 2030;
(v) narrowing the rules related to reporting by trusts;
(w) providing the Minister of National Revenue with the authority to waive the withholding requirement for payments to certain non-resident service providers;
(x) allowing the sharing of information for the purposes of administering and enforcing the Canada Labour Code as it relates to the misclassification of employees;
(y) reforming Canada’s transfer pricing rules;
(z) reinstating the accelerated investment incentive and immediate expensing for certain qualifying assets;
(z.1) providing an accelerated capital cost allowance of 10% for new eligible purpose-built rental projects;
(z.2) providing immediate expensing for new additions of property in respect of productivity-enhancing assets;
(z.3) introducing a temporary non-refundable tax credit applicable where an individual’s non-refundable tax credit amounts exceed the first income tax bracket threshold; and
(z.4) implementing a number of technical amendments to correct inconsistencies and to better align the law with its intended policy objectives.
It also makes a related amendment to the Excise Tax Act .
Part 2 repeals the Digital Services Tax Act and the Digital Services Tax Regulations and makes consequential amendments to other legislation.
Part 3 amends the Excise Tax Act , the Underused Housing Tax Act , the Select Luxury Items Tax Act and other related texts to implement various measures.
Division 1 of Part 3 implements certain measures in respect of the Excise Tax Act and a related text by
(a) clarifying that supplies of osteopathic services rendered by individuals who are not osteopathic physicians are taxable under the Goods and Services Tax/Harmonized Sales Tax;
(b) extending the Enhanced (100%) Goods and Services Tax Rental Rebate to qualifying cooperative housing corporations and student residences built by universities, public colleges and school authorities; and
(c) allowing input tax credits for redeemed coupons to be available only for payments made exclusively in the course of commercial activities.
Division 2 of Part 3 amends the Underused Housing Tax Act to end the underused housing tax in respect of 2025 and future calendar years. It also subsequently repeals the Underused Housing Tax Act and the Underused Housing Tax Regulations .
Division 3 of Part 3 amends the Select Luxury Items Tax Act to end the luxury tax in respect of subject aircraft and subject vessels. It also makes the Select Luxury Items Tax Regulations to provide greater clarity on the tax treatment of subject items.
Part 4 amends the First Nations Goods and Services Tax Act to, among other things,
(a) establish an opt-in framework for interested Indigenous governments to levy a value-added sales tax, under their own laws, on fuel, alcohol, cannabis, tobacco and vaping products within their reserves or settlement lands; and
(b) make process-type improvements and machinery of government changes to streamline the administration of taxes under that Act.
It also makes consequential amendments to the Excise Tax Act and to the Federal-Provincial Fiscal Arrangements Act .
Part 5 enacts and amends several Acts in order to implement various measures.
Division 1 of Part 5 enacts the High-Speed Rail Network Act , which establishes a legislative framework to facilitate the implementation of a rail network that allows for the carrying of passengers at high speed between Quebec and Ontario. That Act, among other things,
(a) deems the construction of the railway lines that are to be part of the high-speed rail network to have been approved under section 98 of the Canada Transportation Act ;
(b) provides that the construction, operation, decommissioning and abandonment of each segment of the high-speed rail network, and any incidental physical activity, is subject to the Impact Assessment Act ;
(c) permits certain land to be subject to a notice of right of first refusal or a notice of prohibition on work;
(d) amends the expropriation process in relation to the high-speed rail network;
(e) provides that Indigenous knowledge that is provided in confidence in relation to the high-speed rail network is treated as confidential; and
(f) makes certain Parts of the Official Languages Act applicable to certain entities, including those that operate a railway that is part of the high-speed rail network.
The Division also makes a consequential amendment to the Access to Information Act .
Division 2 of Part 5 amends the Canada Post Corporation Act to repeal the power to make regulations prescribing rates of postage and the terms and conditions related to the payment of postage and instead provide the Canada Post Corporation with the authority to establish those rates and terms and conditions and provide for exceptions.
Division 3 of Part 5 provides, among other things, that an aggregate amount not exceeding $11.5 billion to fund the operations and activities of Build Canada Homes and an aggregate amount not exceeding $1.515 billion as a contribution of capital to, or to purchase shares in, Canada Lands Company Limited may be paid out of the Consolidated Revenue Fund.
Division 4 of Part 5 amends the Canada Infrastructure Bank Act to increase the aggregate amount that the Minister of Finance may pay to the Canada Infrastructure Bank to $45,000,000,000.
Division 5 of Part 5 amends the Red Tape Reduction Act to, among other things, authorize, subject to certain conditions, ministers to grant temporary exemptions from the application of provisions of certain Acts of Parliament and instruments with the aim of facilitating the design, modification or administration of regulatory regimes to encourage innovation, competitiveness or economic growth in the clean technology or financial technology sector.
Division 6 of Part 5 amends the Public Service Superannuation Act to, among other things, expand the eligibility for early retirement available to certain contributors employed in operational service to new groups of contributors.
Division 7 of Part 5 amends the Public Service Superannuation Act to authorize certain contributors to exercise a temporary early retirement option during a period for which a workforce reduction initiative is in effect. It also makes a related amendment to the Income Tax Regulations .
Division 8 of Part 5 amends the Farm Credit Canada Act to, among other things, provide for a review of the provisions and operation of that Act within five years after the day on which the amendment comes into force and every 10 years after that.
Division 9 of Part 5 repeals the Consumer-Driven Banking Act and enacts a new Consumer-Driven Banking Act to ensure that individuals and businesses can safely and securely share their data with the participating entities of their choice. That Act addresses, among other things, accreditation, national security, data sharing, security safeguards, consent, authentication, liability, complaints, administration and enforcement and screen scraping. The Division also makes related amendments to the Access to Information Act , the Financial Consumer Agency of Canada Act and the Budget Implementation Act, 2024, No. 1 .
Division 10 of Part 5 amends the Trust and Loan Companies Act , the Bank Act and the Insurance Companies Act to extend the period during which federal financial institutions governed by those Acts may carry on business.
Division 11 of Part 5 amends the Trust and Loan Companies Act , the Bank Act and the Insurance Companies Act to, among other things, modernize prudential limits by repealing certain provisions that impose limits on federally regulated financial institutions with respect to debt obligations and borrowing, consumer and commercial loans and investments in real property and equity.
Division 12 of Part 5 amends the Bank Act , the Trust and Loan Companies Act and the Insurance Companies Act to allow for the electronic delivery of certain documents to shareholders, members and policyholders without their consent, while ensuring that they receive paper copies if they request them.
Division 13 of Part 5 amends the Trust and Loan Companies Act , the Bank Act and the Insurance Companies Act to increase the equity threshold related to the public holding requirement from $2 billion to $4 billion and to make changes to other provisions that include that threshold.
Division 14 of Part 5 amends the Trust and Loan Companies Act , the Bank Act , the Insurance Companies Act and the Office of the Superintendent of Financial Institutions Act to, among other things,
(a) clarify the powers of the Superintendent of Financial Institutions in respect of the adherence by federally regulated financial institutions to their policies and procedures to protect themselves against threats to their integrity or security;
(b) provide the Superintendent of Financial Institutions with powers to issue directions of compliance in respect of unsafe or unsound practices in the conduct of the affairs of those financial institutions; and
(c) provide that the Superintendent of Financial Institutions is not prevented from disclosing information to any federal government agency or body for purposes related to the Superintendent’s regulation or supervision of financial institutions.
Division 15 of Part 5 amends the Bank Act to raise the amount of funds that can be withdrawn immediately from a retail deposit account after the deposit of a cheque or other instrument and to remove the delay for the withdrawal of funds deposited by a cheque or other instrument that is not deposited in person.
Division 16 of Part 5 amends the Bank Act to, among other things,
(a) prohibit the activation of certain capabilities for a personal deposit account in Canada without the express consent of the natural person in whose name the account is kept;
(b) permit a natural person in whose name such an account is kept to deactivate certain account capabilities;
(c) permit a natural person in whose name such an account is kept to adjust certain transaction limits on the account;
(d) require institutions to establish policies and procedures for detecting and preventing consumer-targeted fraud and mitigating its impacts; and
(e) require institutions and the Commissioner of the Financial Consumer Agency of Canada to prepare annual reports on consumer-targeted fraud.
Division 17 of Part 5 amends the Canada Deposit Insurance Corporation Act , the Bank Act and the Financial Consumer Agency of Canada Act to support the growth of federal credit unions, including by way of amalgamation or asset acquisition and by permitting them to engage in motor vehicle leasing in certain circumstances.
Division 18 of Part 5 amends the Special Economic Measures Act to, among other things,
(a) provide that the Minister of Finance must be consulted before an order or regulation identifying certain persons is made under subsection 4(1) of that Act;
(b) authorize the Governor in Council to make regulations requiring financial institutions to provide to the Minister of Finance information on property that is in their possession or control and that is owned, held or controlled by a person, including a foreign state, identified under that Act and information on profits realized from such property; and
(c) authorize the Minister of Finance to make an order directing a financial institution to pay such profits to the Receiver General.
It also makes related and consequential amendments to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act .
Division 19 of Part 5 amends the Pension Act to, among other things,
(a) set out in a schedule to that Act the amounts of the basic pension payable during the period beginning on April 1, 1985 and ending on December 31, 2025;
(b) authorize the Governor in Council to amend that schedule;
(c) define the term “province” for the purposes of paragraph 75(1)(b) of that Act; and
(d) update certain regulation-making powers.
It also amends the Royal Canadian Mounted Police Superannuation Act to provide that, beginning on January 1, 2027, certain benefits are to be adjusted only on the basis of the Consumer Price Index.
Finally, it amends the Department of Veterans Affairs Act and the Veterans Health Care Regulations to retroactively clarify the meaning of the term “province” with respect to the calculation of the accommodation and meals charge for the recipients of intermediate and long term care.
Division 20 of Part 5 retroactively amends the Veterans Well-being Regulations to specify that the first annual adjustment to certain amounts used in the calculation of the earnings loss benefit is to be prorated to the number of days remaining in the calendar year. It also authorizes the Governor in Council to make regulations respecting the earnings loss benefit under the Veterans Well-being Act , as it read from time to time before April 1, 2019.
Division 21 of Part 5 amends the Royal Canadian Mounted Police Superannuation Act , among other things, to specify that claims for awards made under Part II of that Act are to be dealt with and determined by the Minister who administers the Pension Act . It also enacts related provisions.
Division 22 of Part 5 enacts the Canada Development Investment Corporation Act , which continues the Canada Development Investment Corporation and sets out its purpose to assist in the creation and development of businesses, resources, property and industries of Canada by providing advice and support to the Government of Canada and by making investments and managing assets that advance Canada’s economic growth and development. The Division also makes a consequential amendment to the Access to Information Act .
Division 23 of Part 5 amends the Personal Information Protection and Electronic Documents Act to require that an organization disclose to another organization an individual’s personal information, at the individual’s request, if both organizations are subject to a data mobility framework.
Division 24 of Part 5 amends the Broadcasting Act to provide that it is to be construed and applied in a manner that is consistent with the right to privacy of individuals.
Division 25 of Part 5 amends the Human Pathogens and Toxins Act to, among other things, reaffirm that security of the public is a key purpose of that Act, provide that the Minister of Health must establish and update a registry that will replace Schedules 1 to 4, add requirements for persons who carry out activities in relation to high risk human pathogens and toxins, increase the maximum penalties to which a person who commits an offence under that Act is liable and establish an administrative monetary penalty regime for certain contraventions of that Act or its regulations.
Division 26 of Part 5 amends the Customs Tariff to amend the definition “obsolete or surplus goods” to allow for the refund of duties paid in respect of certain goods that are donated to a registered charity.
Division 27 of Part 5 amends the Export and Import Permits Act to authorize the Governor in Council to add articles to the Export Control List and the Import Control List for reasons related to Canada’s economic security interests.
Division 28 of Part 5 amends the Aeronautics Act to, among other things,
(a) authorize the Minister of Transport to make interim orders that give effect to international standards, agreements, conventions and arrangements;
(b) extend the effective period of interim orders;
(c) modernize regulation-making powers respecting the development of, and compliance with, systems, processes, procedures, programs, plans and documents in relation to aviation safety and security;
(d) provide that air traffic service providers and certain maintenance organizations may be found vicariously liable for offences or violations;
(e) authorize the electronic service of documents;
(f) prohibit interference with the operation of a remotely piloted aircraft system unless authorized by the Minister;
(g) modernize the administrative monetary penalties framework and increase the maximum amounts for penalties and fines; and
(h) establish a regime for the voluntary provision of information related to aviation safety and security and set out limits on the disclosure and use of information provided under that regime.
It also makes a consequential amendment to the Access to Information Act and a related amendment to the Budget Implementation Act, 2019, No. 1 .
Division 29 of Part 5 amends the Canada Transportation Act to provide the Minister of Transport with the authority to make interim orders to give effect to international standards or ensure compliance with Canada’s international obligations.
Division 30 of Part 5 amends the Judges Act to increase the number of salaries authorized for judges of the Court of Appeal for Ontario and judges of unified family courts in the provinces. It also reduces in a corresponding manner the number of salaries authorized for judges of superior courts in the provinces other than appeal courts.
Division 31 of Part 5 amends the Administrative Tribunals Support Service of Canada Act to create a Schedule 2 to that Act, allow the Minister of Justice to add territorial bodies to that Schedule and to allow the Administrative Tribunals Support Service of Canada to provide support services and facilities to those bodies.
Division 32 of Part 5 amends the Canadian Environmental Protection Act, 1999 to provide for the establishment of the Environmental Protection Tribunal of Canada and the transfer of the functions of the Chief Review Officer and review officers to that Tribunal. It also amends the Administrative Tribunals Support Service of Canada Act to enable the Administrative Tribunals Support Service of Canada to provide the Tribunal with any necessary support services and facilities and makes consequential amendments to other Acts.
Division 33 of Part 5 authorizes the taking of various measures with respect to the divestiture and dissolution of all or any part of the Freshwater Fish Marketing Corporation. It also makes consequential amendments to other Acts and repeals the Freshwater Fish Marketing Act .
Division 34 of Part 5 repeals section 16 of the Government Annuities Improvement Act .
Division 35 of Part 5 repeals sections 195 and 196 of the Naskapi and the Cree-Naskapi Commission Act .
Division 36 of Part 5 amends the Canada Student Financial Assistance Act to deny the provision of financial assistance to qualifying students in relation to designated educational institutions outside Canada that are private and for-profit and offer courses at a post-secondary school level. It also amends that Act to empower the Minister of Employment and Social Development to suspend or deny the provision of financial assistance in certain circumstances in order to align with a provincial suspension or denial.
Division 37 of Part 5 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to
(a) clarify that all regulations made under that Act are to be made on the recommendation of the Minister of Finance;
(b) clarify that paragraph 36(3.01)(b) of that Act applies to donations that are not charitable donations; and
(c) prohibit the disclosure of reports, or the information contained in them, related to discrepancies in information discovered in the course of verifying the identity of persons having beneficial ownership or control of an entity.
It also amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations to
(a) clarify that paragraph 138(5)(b) of those Regulations applies to donations that are not charitable donations; and
(b) clarify the application of those Regulations to mortgage administrators, mortgage brokers and mortgage lenders.
Finally, it makes a consequential amendment to the Access to Information Act .
Division 38 of Part 5 amends the Borrowing Authority Act to increase the maximum amount of certain borrowings.
Division 39 of Part 5 amends the Canada Business Corporations Act , the Canada Cooperatives Act and the Canada Not-for-profit Corporations Act to provide an additional ground on which the Director appointed under the Act in question may dissolve a corporation or a cooperative, as the case may be, namely, when the Director is notified that it is a “listed entity” as defined in subsection 83.01(1) of the Criminal Code .
Division 40 of Part 5 amends the Building Canada Act to add to the information that must be included in the public registry of national interest projects the extent to which each project can contribute to clean growth and to meeting Canada’s objectives with respect to climate change.
Division 41 of Part 5 amends the Canadian Energy Regulator Act to set the maximum duration of licences for the exportation of liquefied natural gas at 50 years.
Division 42 of Part 5 amends the Canadian Environmental Protection Act, 1999 to, among other things, remove the mandatory five-year limit for agreements made under subsection 9(5) or 10(3).
Division 43 of Part 5 amends the Competition Act to remove the requirement that the substantiation of representations about the environmental benefits of businesses or business activities must be done in accordance with internationally recognized methodology. It also amends that Act to exclude the application of the provision respecting those representations from proceedings before the Competition Tribunal that are initiated by a person other than the Commissioner of Competition.
Division 44 of Part 5 enacts the National School Food Program Act , which sets out the Government of Canada’s vision for the National School Food Program. That Act also sets out the Government of Canada’s commitment to maintaining long-term funding to be provided to the provinces, the territories and Indigenous peoples for the ongoing implementation and maintenance of the Program.
Division 45 of Part 5 enacts the Stablecoin Act , which imposes duties on persons that create stablecoins and make them available for purchase, directly or indirectly, by persons in Canada. That Act sets out the objects of the Bank of Canada in respect of stablecoin and requires the Bank to maintain a public registry of stablecoin issuers. That Act also addresses, among other things, the redemption of stablecoins by issuers, the reserve of assets that issuers must maintain to fulfill their redemption obligations and the policies that they must establish. The Division also makes consequential and related amendments to the Access to Information Act , the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and the Retail Payment Activities Act .

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from Parliament. You can also read the full text of the bill.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-15s:

C-15 (2022) Law Appropriation Act No. 5, 2021-22
C-15 (2020) Law United Nations Declaration on the Rights of Indigenous Peoples Act
C-15 (2020) Law Canada Emergency Student Benefit Act
C-15 (2016) Law Budget Implementation Act, 2016, No. 1.

Votes

Feb. 25, 2026 Passed Concurrence at report stage of Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025
Feb. 25, 2026 Failed Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 81)
Feb. 25, 2026 Failed Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 78)
Feb. 25, 2026 Failed Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 55)
Feb. 25, 2026 Failed Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 48)
Feb. 25, 2026 Failed Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 44)
Feb. 25, 2026 Failed Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 34)
Feb. 25, 2026 Failed Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (report stage amendment) (Motion No. 1)
Dec. 8, 2025 Failed 2nd reading of Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (reasoned amendment)

Debate Summary

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This is a computer-generated summary of the speeches below. Usually it’s accurate, but every now and then it’ll contain inaccuracies or total fabrications.

Bill C-15 proposes budget implementation, including measures related to digital services tax, housing tax, luxury tax, regulatory powers, veterans' benefits, and high-speed rail development.

Conservative

  • Secures democratic safeguards: Conservatives negotiated significant amendments to Bill C-15, adding safeguards like public consultation and dual approval, to limit extraordinary ministerial powers and ensure accountability and transparency.
  • Opposes Alto high-speed rail: The party strongly opposes the Alto high-speed rail project, citing concerns about property expropriation, lack of meaningful consultation, detrimental effects on rural communities, and environmental impact.
  • Condemns cuts to veterans' services: Conservatives condemn the government's $4 billion in cuts to veterans' services within the budget, highlighting negative impacts on disabled veterans, long-term care, medical cannabis, and access to advocacy.
  • Criticizes economic mismanagement: The party criticizes the government's economic policies, including rising debt, high inflation, and anti-development laws, and proposes a plan to reduce taxes, foster growth, and improve housing and public safety.

NDP

  • Opposes tax policy reversals: The NDP criticizes the Liberal government for repealing the digital services tax, underused housing tax, and luxury tax, arguing these decisions benefit the wealthy and foreign tech giants while losing billions in vital public revenue.
  • Rejects sweeping ministerial powers: The NDP opposes clauses that grant federal ministers extraordinary powers to exempt individuals and corporations from federal laws, asserting that this undermines the rule of law, democratic accountability, and constitutional order.
  • Denounces retroactive veteran legislation: The NDP objects to clauses retroactively redefining "province" in veterans' health care regulations, arguing it legitimizes past overcharges to veterans and undermines their trust in government, as stated by the Veterans Ombud.

Bloc

  • Objects to high-speed rail expropriation powers: The Bloc opposes the excessive expropriation powers granted to the high-speed rail operator, arguing it creates second-class citizens by removing rights like challenging expropriations and rebuilding agricultural facilities.
  • Demands reinstatement of digital services tax: The Bloc demands the reinstatement of the digital services tax, arguing its removal was a political move that cost Canada $1 billion annually and harms the struggling private media sector.
  • Opposes federal overreach in open banking: The Bloc opposes the federal government's attempt to regulate digital brokers under the open banking system, arguing this encroaches on provincial jurisdiction and harms institutions like Desjardins.
  • Criticizes removal of environmental assessment: The Bloc criticizes the removal of the environmental impact assessment requirement for the high-speed rail project, emphasizing that protecting citizens' rights and Quebec's farmland is paramount.

Green

  • Opposes omnibus nature and rushed process: The party is appalled by the bill's omnibus nature, over 600 pages, and the fast-tracking through Parliament without proper debate or public discussion.
  • Weakens environmental protections: The bill includes changes to the Canadian Environmental Protection Act without proper analysis or study, weakening environmental protections, particularly regarding equivalency with provinces.
  • Criticizes ministerial power to exempt: The bill allows individual ministers to exempt entities from most laws, which is profoundly anti-democratic and a power grab, even with proposed amendments for transparency.
  • Disapproves digital services tax repeal: The party opposes the bill's repeal of the digital services tax, which it views as necessary to hold digital giants accountable and prevent the erosion of democracy.
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Motions in AmendmentBudget 2025 Implementation Act, No. 1Government Orders

February 25th, 2026 / 4:35 p.m.

Bloc

Jean-Denis Garon Bloc Mirabel, QC

Mr. Speaker, I would like to thank my colleagues who are here today.

Today, we are debating Bill C-15, the budget implementation bill, which we are now considering at report stage. Believe it or not, some people are tuning in at home. I know a few of them. These people need to understand what the report stage is.

The 603-page budget contains a great many things that will be toxic for Quebec, toxic for some of our industries, toxic for co-operatives like Desjardins, and toxic for farmers. When a budget is this toxic, amendments are put forward at committee. The committee met on Monday. Sometimes, people think that the work is over after the committee stage, but the reality is that we still get one last chance to make this inadequate budget a little less bad or a little better. The last chance that we get, the final opportunity, is now, the report stage. The report sets out the amendments, but we can still change them.

What happened at the committee meeting that took place on Monday under a closure motion is inexplicable. Some parts of the bill should have been changed by consensus. Lessons were offered and explanations were given, but no one was willing to listen. I will give the example of the high-speed rail network act.

The part of the budget containing the high-speed rail network act gives powers to an operator that is basically doing the government's dirty work, but without being subject to scrutiny by the Auditor General or the Parliamentary Budget Officer. The operator is being given excessive expropriation powers. It will be allowed to violate the rights of people whose property will be expropriated for the rail project, including rights that all other Canadians continue to have. This will create second-class citizens along the rail corridor.

The government says the same thing was done in Quebec for the Réseau express métropolitain, or REM. However, Quebec's REM network is only a few dozen kilometres long. Its tracks curve, it can use existing rights-of-way, it does not go by as many homes and it has stops everywhere and creates benefits along almost every kilometre of track. However, the federal government is taking that remedy and applying it to the wrong problem. It is applying it to a network that is completely different. This network is 1,000 kilometres long. It cannot use existing rights-of-way in many cases, it does not curve and it hardly stops anywhere, yet the government says that the same remedy is being applied.

People are being stripped of their right to challenge expropriations before a hearing officer. Hearings are an alternative mechanism that help avoid mass challenges before the Federal Court. This means we could end up with 1,000 kilometres' worth of property owners going to the Federal Court, at a time when the government is struggling to appoint judges.

What were our amendments? They sought to allow people who receive an expropriation notice to request a hearing before a hearing officer within 30 days, as is the law for all Canadians. The Conservatives abstained from voting on this amendment and allowed the Liberals to create two classes of citizens, particularly in my riding, in Mirabel. My constituents went through expropriations once before. Abstaining is not an option when it comes to equality before the law. Abstaining is not an option. This time, we want members to vote in the House.

We also wanted people who receive an expropriation notice to be allowed to rebuild a cattle shed, a barn or other agricultural facilities following a disaster. Here is what the current bill would do. If the path of the high-speed train crosses so much as a corner of a person's farm and their cattle shed burns down, they are not allowed to rebuild it.

My friend Éric Couvrette is tuning in today. The summer before last, Éric's cattle shed burned down to the ground. He lost all his cattle and his entire livelihood to the fire. It is a tragedy that everyone in Mirabel knows about. He could no longer make a living. Under the current bill, if the high-speed train crosses the end of his property, even if it is nowhere near the cattle shed, he would not have the right to rebuild it. The people in my riding will understand what that means. People living in agricultural areas will understand the seriousness of what the government is doing. That is why we wanted to fix that.

What did the government tell us? It said that it was going to compromise and allow people to rebuild in the event of a natural disaster, but even that was too much. The Liberals withdrew their own amendment and, in the end, they said that, if there was a fire, tornado or flood, the poor souls could not rebuild and would have to declare bankruptcy. That is the Liberals' approach to equality before the law. We wanted to fix that. The amendment that we are tabling today gives the Conservatives and the Liberals one last chance to show a little compassion, respect and concern for equality among citizens.

We also wanted to give people back the 30-day period for appealing to a hearing officer. Alto is lying to people. Alto says that it is not true that people will no longer have 30 days to appeal the decision to a hearing officer if their land is expropriated. However, if there is no hearing officer anymore, then what is the point of the 30-day period? We want to give people back those rights. More importantly, we want to ensure that, if a person's land is expropriated, it cannot be done by email by default. What we are saying is that, if people want to communicate with Alto by email, they should be free to do so, but it must be at their request. It should not be up to Alto to be so magnanimous that it decides to send people registered letters the day their land is being expropriated. To me, that does not seem like too much to ask.

We also want the digital services tax to be reinstated. Do my colleagues know what that is? The NDP member was very diplomatic. The elimination of the digital services tax was just a way of sucking up to Donald Trump. The Prime Minister woke up one morning and decided to kowtow to the President in the hope that this would serve him well, but in the end, it did not. He lost out on $1 billion in revenue a year. Meanwhile, the privately owned media sector is in crisis because its content is being stolen by the big platforms, yet the minimum tax on multinationals has been scrapped and they are getting a free pass in Canada as if it were no big deal. There is nothing for our media at a time when the media is in crisis. We want that to be fixed. We want that tax to be reinstated.

We want the deficiencies in the open banking system, or consumer-driven banking, to be fixed. In the bill, the government wanted to regulate not only banks, which are federally regulated, but also digital brokers, which are considered retailers and fall under the legislative purview of Quebec and the provinces. This means that the federal government wants to tell Desjardins Group what to do. It wants to tell institutions that fall under Quebec's jurisdiction what to do. Obviously, it is not just Quebec. Albertans would also be affected. Alberta has ATB Financial, or Alberta Treasury Branches, formerly known as Alberta's Public Bank. However, it is not really a bank, so much so that the federal government went after it, demanding that it change its name. The federal government was trying to regulate a branch of the Alberta government. Some amendments did get adopted, but one has yet to be adopted. That is the amendment that says that if there is a dispute over jurisdiction and the federal government wants to regulate these brokers, there will be another problem, namely the minister's obligation to meet with their provincial counterparts to ensure the matter does not end up at the Supreme Court and the banking system can truly be open. Well, guess what? The Liberals voted against that. That is what I mean when I say that this is toxic for the provinces. In this case, modernity is not exclusive to the federal government. Brokers do not manufacture financial products and are not federally regulated.

Let us talk about the red tape reduction act. Regulatory sandboxes are fine, but there are models of them around the world. These models do not all give any minister, in any sector, the right to suspend just about anything, giving the executive branch lots of latitude to determine the road map for verifying that process. This is a violation of Parliament's prerogative. There was a compromise. The Liberals struck a deal with the Conservatives. However, as has been said before, this does not protect the environment, first nations or workers. We want to fix that. That part of the bill needs to be thrown out and redone, as we do with anything that deserves to be thrown out.

As members can see, we are being constructive. We want to make this budget less toxic. We are proposing constructive changes, and we are reintroducing these amendments because we believe that even people with a negative attitude, as we are currently seeing across the way, can change their minds and start thinking positive.

Motions in AmendmentBudget 2025 Implementation Act, No. 1Government Orders

February 25th, 2026 / 4:45 p.m.

Trois-Rivières Québec

Liberal

Caroline Desrochers LiberalParliamentary Secretary to the Minister of Housing and Infrastructure

Mr. Speaker, I am surprised to hear the Bloc Québécois member using fear tactics. These are the same tactics used by the Conservative Party. What surprises me even more is the absolutely inappropriate language he used and the context in which he used it.

I am not sure whether the member feels that, because there are not many members who speak French in the House right now, he can say things that are clearly inappropriate. Still, I invite him to apologize and withdraw some of his remarks.

He is still talking about expropriation. That legislation was passed. We talked about that. He knows full well that the laws governing the high-speed train and the laws on expropriation have changed significantly and are no longer the same as they were in 1969, so this is frankly unbelievable.

As a Quebecker, I have always been very proud of my province's forward-thinking policies. I am curious as to why the member does not support the policies we are putting forward, like the Canadian dental care plan and the national school food program, for which—

Motions in AmendmentBudget 2025 Implementation Act, No. 1Government Orders

February 25th, 2026 / 4:45 p.m.

The Assistant Deputy Speaker John Nater

I must give the hon. member time to respond.

The hon. member for Mirabel.

Motions in AmendmentBudget 2025 Implementation Act, No. 1Government Orders

February 25th, 2026 / 4:45 p.m.

Bloc

Jean-Denis Garon Bloc Mirabel, QC

Mr. Speaker, it is hard not to respond politely to someone who is so pleasant and constructive and who contributes so positively to parliamentary debate. I commend my colleague for her constructive tone. She is being very pleasant today. I want to commend her. This is good.

The Prime Minister decided to suck up to the U.S. President. What else can I say? That is what he did. He kowtowed. What—

Motions in AmendmentBudget 2025 Implementation Act, No. 1Government Orders

February 25th, 2026 / 4:45 p.m.

Liberal

Caroline Desrochers Liberal Trois-Rivières, QC

Mr. Speaker, I rise on a point of order. The member keeps using language that has absolutely no place in this Parliament. This language, in effect, denigrates the Prime Minister of Canada.

Motions in AmendmentBudget 2025 Implementation Act, No. 1Government Orders

February 25th, 2026 / 4:45 p.m.

The Assistant Deputy Speaker John Nater

I thank the member for her comments, and I am going to ask all hon. members to be careful about the language they use in the House. We should all be more careful in terms of what we say in the House.

Motions in AmendmentBudget 2025 Implementation Act, No. 1Government Orders

February 25th, 2026 / 4:45 p.m.

Bloc

Gabriel Ste-Marie Bloc Joliette—Manawan, QC

Mr. Speaker, I want to thank my colleague for his excellent speech.

I want to come back to a point he raised about the open banking system, consumer protection, data portability and things like that.

To his knowledge, has the Government of Quebec been consulted and is it on board with the content of Bill C-15? To his knowledge, has there been communication between the Government of Quebec and the federal government? What was the federal government's response to a collaboration on an issue that, honestly, should not be controversial?

Motions in AmendmentBudget 2025 Implementation Act, No. 1Government Orders

February 25th, 2026 / 4:50 p.m.

Bloc

Jean-Denis Garon Bloc Mirabel, QC

Mr. Speaker, they want an open banking system. My understanding is that this was done unilaterally and that the amendments we tabled were intended to ensure that Quebec's constitutional prerogatives are respected.

A broker selling banking products is not a bank. As proof that we are being constructive, that we have a good attitude and that our language is very positive, albeit flowery, the Liberals were forced to vote in favour of several of our amendments on this issue. Otherwise, Bill C-15 would have landed at the Supreme Court time and time again.

There is still a ways to go. When more problems arise, there should be an automatic mechanism in place so that the federal government do not end up at the Supreme Court fighting jurisdictional battles, and that is exactly what we find in the amendments.

Motions in AmendmentBudget 2025 Implementation Act, No. 1Government Orders

February 25th, 2026 / 4:50 p.m.

Conservative

Pat Kelly Conservative Calgary Crowfoot, AB

Mr. Speaker, I wonder if my hon. friend, who is on the finance committee with me, wanted to comment on some of the other pieces of the bill that had to be amended at the finance committee. We have seen over and over again the government's penchant for consolidating power into the executive and removing the powers of parliamentarians. We had to amend this bill at committee to give more accountability to the extraordinary powers that the government tried to grant itself.

Would he like to comment on that or any of the other examples we have had of the government's penchant for the consolidation of power with the executive?

Motions in AmendmentBudget 2025 Implementation Act, No. 1Government Orders

February 25th, 2026 / 4:50 p.m.

Bloc

Jean-Denis Garon Bloc Mirabel, QC

Mr. Speaker, I hold my colleague in high regard. He knows that.

However, despite the fact that I like him very much, he is still a colleague who voted in favour of Bill C-5 and concentrated power in the hands of the government. He is still a colleague who—unless he changes his mind, and I invite him to do so—voted in favour of expropriation to further strengthen the government's powers. In this case, it is actually for a branch of government that is not subject to parliamentary scrutiny. He is a colleague who decided to make a deal with the government over the infamous red tape reduction act, which allows the government to violate a number of laws within regulatory sandboxes. Again, this could be a good model. There are models outside Canada, but this is not what they look like.

We are talking about a 603-page bill here. In any bad 603-page novel, there are a few good chapters. Clearly, we could talk about this for hours.

Motions in AmendmentBudget 2025 Implementation Act, No. 1Government Orders

February 25th, 2026 / 4:50 p.m.

Bloc

Yves Perron Bloc Berthier—Maskinongé, QC

Mr. Speaker, I am happy to speak to this important bill. I will pick up on some of what my colleague from Mirabel said.

I would like to be asked other kinds of questions rather than being told that I am fearmongering. The Bloc Québécois's job is to read the bills that are introduced. As a constructive and intelligent opposition party, we need to look at the issues in the bills and propose amendments in order to stand up for our constituents.

In terms of Bill C‑15, it was quite a challenge, because it is quite the tome. There are a number of things that do not suit us here. First, I would like to directly discuss all the exemptions being given to the Alto high-speed train project. I am told that it is a good project and that, in Canada, projects generally do not go ahead fast enough. I am told that things need to move very quickly. However, in an omnibus bill like this one, all kinds of rights are being taken away from my constituents in Berthier—Maskinongé. I would remind the House that this project, if it ever sees the light of day, will go through my riding.

I think the work that we do is important. Raising the red flag, as we did on our opposition day to get an apology and a commitment regarding the expropriations that occurred in Mirabel, is not fearmongering. The goal was to get an apology for the people of Mirabel, but also a commitment to ensure that such atrocities never happen again. Everyone agreed on that day, and everyone voted in favour of our motion. We are very pleased about that. However, there are still some things in Bill C-15 that do not make sense.

Why should someone who is being expropriated not have the right to be heard by a commissioner? I was told again earlier that we should stop scaring people because the laws have changed since 1970. We agree, but the problem is that in Bill C-15, the government is amending the laws that have been changed since 1970. The government seems to want to return to the discretionary power of 1970.

Two consultations were held in recent weeks very near Berthier—Maskinongé, one in Trois‑Rivières one in Berthierville. I spent a lot of time chatting with people from Alto, but also with people who came looking for facts, to get information and to voice their concerns. I was told not to worry, that everything would be done by mutual consent and that there would be no expropriation by email. I was told that what I was saying is not true. However, when a thing is written in law, even though I am prepared to listen to what a person has to say, what they say has to be truthful. When I am told not to worry, that expropriation laws have improved since 1970, as I just said, I can accept it all up to that point, but then why is the government changing the laws in Bill C-15?

As I asked the Alto officials, if their project is so good, why do laws need to be changed in order to approve it? Is it because everything has to be done fast, or is it to prevent people from seeking remedies and calling things into question? I think we run the risk of making some serious mistakes.

There is a lot of talk these days about wasteful spending, whether in Quebec City or Ottawa. We gave a full list of examples during question period today. There is a lot of talk about the Cúram fiasco at the moment. We need only look at the SAAQclic fiasco in Quebec and the outcomes of the commission of inquiry. What were we told? What happened? How is it that things were allowed to go on for that long? Why were there so many mistakes? We learned that the people responsible for the project suddenly said that it absolutely had to be done and that it had to be done quickly. “Let's go, no big deal. We need to plow ahead and move forward.” The government did not take the time that was needed and did not conduct any assessments, and that is why it was expensive.

Do I want this to be the case for my constituents in Berthier—Maskinongé? What are we here to do as members in the House of Commons? As opposition members in the House, we are not the government's yes-men and our job is not to make the government happy. We are here to protect our constituents' interests. That is what we are doing when we raise these issues. I would like to survey the elected members of the House of Commons right now. How many of the 343 members feel that the Canadian Transportation Agency serves no purpose, that it just slows projects down, that it is a hindrance and that we should get rid of that useless agency? The fact remains that it is a recognized institution made up of transportation experts.

When we become members of Parliament, we do not suddenly become experts in everything just because we are elected officials. Unfortunately, many people here believe that they are experts simply because of the status we have here, but that is not the case. The truth is that we are people from all walks of life and of all ages. Our job is to seek expert advice, to inform ourselves as best we can on each issue and to make informed decisions in the public interest to protect our constituents. It is not our job to help a company move faster.

We all agree on one point, and that is that, once a high-speed train has been built, it must be fast. Yes, it has to go fast. However, do the project development and construction also have to go that fast? We should refrain from moving that quickly if it means respecting even one citizen, avoiding dividing even one piece of farmland in two and preserving Quebec's best farmland.

Incidentally, we are not talking about something absurd here. Some 2% of Quebec's territory is farmland. Every time a project comes up, it affects farmland. That could happen again. Farmland will inevitably be affected if the train goes through.

We are not being negative. We are simply asking the following question: Why are citizens being deprived of their right to appeal? I have not received an answer to this question. I am going to be told once again that we are fearmongering. I am preparing for the next round of comments. Again, that is what I am going to be told. I am not fearmongering. I am standing up for my constituents, because that is my job. If I ever stop defending the people of Berthier—Maskinongé, I have no business being here. That is the reality. That is all I am here to do, as honestly as possible, with as much integrity as possible and, most of the time, as calmly as possible, although I do get carried away sometimes.

I cannot understand why the government decided to allow expropriation notices to be sent by email. What shocks me the most is that, when I say that, people say that what I am saying is not true. They said it here and at the Alto briefing. It was not much of a consultation and it seems to me that we can do better, but I talked to some nice people for a while. The first reaction was to say that what I was saying was not true, that I was telling lies. I replied that it was in the law, that it was not a lie and I suggested reading the law together. The person told me that people had to opt in for that to happen. That is Alto's preference, but it is not what the law says. That is one of the amendments we proposed.

How can the requirement to conduct an environmental impact assessment for a project be removed? I cannot think of a good justification for that. It is not that urgent. First, we are already behind schedule for a high-speed rail line in North America. Let us just accept that. It is not as though we want to be in step with everyone else. It will take five more years, but that is not a problem. I do not mind. It will take two more years. It will take three more years. It will take six more months. It all depends on what happens.

Still, I think that protecting the rights of Canadians is important. That is why we are making an effort this evening, even at report stage, to bring these amendments. I am appealing to members of the government and members of the Conservative Party who support the project. Usually, the best way to pass a project is through social licence. Otherwise, it will fail. Social licence is not gained by taking away people's civil rights. That does not work. It takes a different approach. Things are really off to a bad start.

That is what we are calling for this evening. We are issuing this call and it is important, because the land will remain in our control for a long time. There is usually a 120-day period when nothing can happen on land identified for expropriation. The government wants to extend that to two years. As mentioned during the last opposition day, not everyone in the 10-kilometre corridor is going to be expropriated, because all they need is 60 metres. That is one cause of the uncertainty that people are feeling, yet we are the ones accused of fearmongering. I do not think so.

There are other things that are unacceptable. I have spent a lot of time on this because it affects me deeply.

The digital services tax is simply ridiculous. We are happy to have restored the reduced rates for libraries, but we had to alert the minister to the issue. That is our job. I think he appreciated that we brought this to his attention. That is our job.

This is our message to the government: If they want this project to work, then they have to stop taking people's rights away and not change the laws.

Motions in AmendmentBudget 2025 Implementation Act, No. 1Government Orders

February 25th, 2026 / 5 p.m.

Trois-Rivières Québec

Liberal

Caroline Desrochers LiberalParliamentary Secretary to the Minister of Housing and Infrastructure

Mr. Speaker, I have a great deal of respect for my colleague. I also really appreciate his tone, which is much more constructive than that of his colleague. I am extremely pleased to be working with him. He is also my riding neighbour, incidentally, so I understand very well how folks in his riding feel about the train.

High-speed rail is a once-in-a-generation project. It is a project that will enable us to generate significant economic benefits, including in his region. I know he knows that. Many people agree. They really want to see this project come to fruition. We must ensure that we have the resources we need to build our economy.

As I said earlier, as a Quebecker, I am so proud to come from a province that is truly at the forefront of social programs that have been implemented and replicated across Canada. How can my colleague, as a Quebecker, stand up and vote against Bill C-15, which provides care to the most vulnerable Canadians?

Motions in AmendmentBudget 2025 Implementation Act, No. 1Government Orders

February 25th, 2026 / 5 p.m.

Bloc

Yves Perron Bloc Berthier—Maskinongé, QC

Mr. Speaker, I thank my colleague for the question. She and I are riding neighbours. I was looking forward to that question. At long last, somebody asked it.

Of course, there are inevitably some welcome measures in any omnibus bill, but there are many others that are not. Our job in the opposition is to identify these elements. We take out a marker and jot down, for example, “why change the law for one specific high-speed train project?”

We are telling the government that it should not do that. If it wants the project to go ahead, it should not do that. People would trust it more. When I talk to the people at Alto and they tell me not to worry and that they will play nice, I want to believe them. However, why does the law say that they can get around people's rights?

That provision needs to be removed. My message is simple: It needs to go.

Motions in AmendmentBudget 2025 Implementation Act, No. 1Government Orders

February 25th, 2026 / 5:05 p.m.

Conservative

Helena Konanz Conservative Similkameen—South Okanagan—West Kootenay, BC

Mr. Speaker, there is definitely a lack of confidence in the Liberal government. I wonder if the member could tell us again why he does not trust the government to follow through on its promises, in particular, the high-speed rail project.

Motions in AmendmentBudget 2025 Implementation Act, No. 1Government Orders

February 25th, 2026 / 5:05 p.m.

Bloc

Yves Perron Bloc Berthier—Maskinongé, QC

Mr. Speaker, my lack of trust comes from being told to calm down and not worry, that expropriation laws have changed since the 1970s and that rights are protected. I believe those words and I accept them. My response to that is, okay, the laws have changed, so why are they being changed again to make way for the train?

The laws were improved, and for good reason. Legislation and case law are built up in a society through experience, both good and bad. Among other things, Mirabel was a traumatic event that created an opportunity to improve the laws. Now the laws are fair. People's rights are protected, so why are we going to take away those rights?

I cannot trust someone who tells me not to worry and that the government will treat people fairly, when the law is going to state that the government can force people to do something even if they say no and that they will have no right to challenge the decision. I cannot.