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 / 6:35 p.m.

Conservative

Shelby Kramp-Neuman Conservative Hastings—Lennox and Addington—Tyendinaga, ON

Mr. Speaker, I, too, share a lot of the concerns that the hon. member has spoken to, and I applaud him for his remarks in the House tonight.

We have to remember that we are in the House of the common people. We, as opposition and government, are representing the views of our constituents. I have had hundreds of thousands of contacts in my riding, which neighbours that of the gentleman to my left, and they have similar concerns.

Could the member speak to the economic realism? Is this ever going to happen? If it does happen, what will the cost be? There is so much concern, disruption and fear in the world right now, along with how much everything costs. With the troubles that people are having on a day-to-day basis just to survive, how can this project necessarily be a priority for the government?

Indeed, I respect and support infrastructure and advancing infrastructure, but there has to be some answers as to how, when and why this is happening right now.

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

February 25th, 2026 / 6:35 p.m.

Conservative

Philip Lawrence Conservative Northumberland—Clarke, ON

Mr. Speaker, at the beginning of this proposal, we have a $90-billion price tag that has been floating around. I doubt very much that would be the end cost, and I think we would see substantial overrun.

When we ask the Liberals what the business case is for that, they say there is no business case. If members do not believe me, they can check media reports. We are three-quarters of the way down the tracks, as it were. They are actually hiring a bunch of consultants to do a financial analysis, so they do not believe their own numbers either.

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

February 25th, 2026 / 6:35 p.m.

Conservative

Dan Albas Conservative Okanagan Lake West—South Kelowna, BC

Mr. Speaker, it is a pleasure to rise on behalf of the good people of Okanagan Lake West—South Kelowna, in the beautiful interior of British Columbia.

Bill C-15 is an omnibus piece of legislation, and the Liberals, in their various forms of government, like in the Trudeau era and now followed by the new Prime Minister, have staked out that the omnibus is a perfectly legitimate piece of legislation. They throw essentially everything, including the kitchen sink, in there. What happens when we throw in the kitchen sink? It means we cannot keep our hands clean anymore.

One of the problems that we have in this particular bill is around the high-speed rail network act. The government is making an effort to get in front of an announcement and say, “Look at us. Look at all the great things we are doing.” We will have a project with very scant details that was first announced by the previous prime minister and then re-announced by the government and cited as part of the building Canada legislation, Bill C-5. By the way, the Liberals still have not gotten around to designating it formally under the act, as is required by law.

This is a process whereby the Liberals simply say, “Look at us. Look at how great it is,” and then throw the implementation, not just to the bureaucracy, but in particular to Alto, a Crown corporation with a private component that goes with it. Essentially, when it comes to the designation of a line, the government has had a very short process for communities that would see this line, if it is ever finally created, divide their towns and their streets and, as we have heard from the previous member, affect their ability to access things like health care. These are important conversations that are not to be taken lightly.

In fact, property rights are something that Conservatives believe in and stand for. We believe there should be a firm rule of law when it comes to how property rights are standardized, and obviously it is not common law solely. There is the Expropriation Act, but that is a long-standing act that decides how government should best proceed to work with property owners to have certainty, to treat them with respect and to actually give them an independent process to use to contest when expropriation happens. However, the government, in its attempt to be the hero, would simply throw all of the messiness to Alto by essentially, with Bill C-15, abridging those property rights and the normal, usual process that would be followed through the Expropriation Act.

When the minister came to committee, I asked him specifically. I said that he would give this power to Alto and essentially freeze people's property. He said that no, it was not like that, but one can imagine being a farmer who is just about to sell. They are near the end of their long career and want to be able to sell at a firm price, and suddenly they are told they cannot make improvements and their land is essentially frozen. As such, if they were about to sell their farm lot to their neighbour, whom they have known for many years, and suddenly the neighbour says they have zero ability to predict whether they will be able to use the land in the fashion that they planned for their model, this would simply drive the value of that property down. Who would blame that neighbour, and who would blame someone else for wanting to come in?

It is so draconian, what the government is calling for, that they could actually say no to new improvements. While someone is going through this process, they would be given very short notice. They would be told that they could not make improvements to their property, and they would be trying to attempt a sale. I said to the minister and committee that this is not fair, but the minister simply said this would all be ironed out through that process.

I should even take a step back. We challenged the minister to look at an accelerated CTA review that would not just allow the project to proceed with timeliness but also provide a process whereby communities could formally submit their thoughts. Instead, Alto is running a consultation process, and it is not the same as an independent tribunal, such as the CTA, that can review all the evidence and make a determination as to where the line should go.

Speaking of where the line should go, there are going to be cases where properties will have a crossing, and there will be many properties that will not. As we heard from previous members, for a property owner to suddenly find that the most direct path they have taken for 20 years to get to the hospital will be closed, and that there will be no overpass that will allow them quick access, has a tremendous effect on people who need to make life decisions, such as being close to health care.

It also means routes are going to be slowed down, so an ambulance ride that would take 10 to 15 minutes might take over an hour now. These are things that are going to be decided by Alto, not by a tribunal that hears the evidence and that says what is reasonable given the stated goal of the project and given the community's very valid concerns.

Instead, Bill C-15 would just wipe all of that out. We offered the minister that, and the minister, just like with all these things, gave a tin ear. He would essentially be giving the keys to the castle to Alto and letting those communities fall into the moat. It is simply the worst way to run a procurement.

Are there some reasonable amendments that have been brought up at report stage? I am happy to say that there are. The idea is that if a property owner is frozen and maybe they have a barn or hen house that burns down or a water or flood event happens, they should be able to restore that property.

That is a simple courtesy to the people who are there, but I will also say that I have some tremendous concerns, because we always talk about the front end of expropriation and the frozen process, but there is also the back end. In every single procurement that the federal government goes through, and the Bloc Québécois member for Mirabel reminded us of this in the House, the federal government does not always do as it says it will.

In fact, it can happen that the government will expropriate or freeze someone's land but then never use it, and there is nothing in Bill C-15 that would protect people from these things. We have a process set up by the government that would essentially allow it to play the hero and Alto to play the villain. We have now a situation whereby Alto essentially has been given the run of the road and could literally run over communities, go over traditional roads and infrastructure, and divide communities without even having to say it will fix it and build an overpass. There would be no process for that. Alto would get to decide. There would be no independent tribunal that could be appealed to.

There is that, and again, freezing someone's assets on short notice is totally waiving many of the protections found in the Expropriation Act. When the government says it wants to be exempt from long-standing law so that it can give the insiders of Alto the ultimate authority, I think that the government has overreached. Conservatives will not support that type of process.

Therefore, we will be looking to support reasonable amendments that start to take into account and to pull some of that power back to the property owners, because these property owners are worried. They are concerned, and so far, these consultation processes are consultation in name only. They are not meaningful, and they are not assuring the communities. As the member for Northumberland—Clarke stated previously, information is what gives people certainty. Unfortunately, through this particular bill, Bill C-15, the government has put no onus on Alto to do that.

Again, Conservatives support those affected property owners. We feel that the government has not looked out for their interests, but if the Liberals do not, the Conservatives will.

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

February 25th, 2026 / 6:45 p.m.

Trois-Rivières Québec

Liberal

Caroline Desrochers LiberalParliamentary Secretary to the Minister of Housing and Infrastructure

Mr. Speaker, once again, we see members of the opposition resorting to fear tactics over high-speed rail.

We know very well that high-speed rail is a generational project that will bring a lot of very positive economic benefits to all the regions between Quebec and Peterborough, where it is going to be.

The opposition member is well aware that the laws were changed in 1985 to ensure that consultations are held and that social licence is assured. However, opposition members continue to use fearmongering and obstructionist tactics, as they do every day.

If the Conservative member is truly here for his constituents, will he support Bill C‑15?

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

February 25th, 2026 / 6:45 p.m.

Conservative

Dan Albas Conservative Okanagan Lake West—South Kelowna, BC

Mr. Speaker, what was said about Alto's authority is absolutely false.

It is anything but absolute. The government holds all the cards. It decides if there should be consultation. There is nothing in here that actually requires the government to do what we originally asked of the minister, to have an accelerated CTA process whereby communities could be heard and an independent tribunal could come down and weigh in on where the public interest is and where the private interest is, to make it so that it is fair.

For the member to say that is fearmongering, no, that is called making a suggestion. That is called a win-win. Unfortunately, by taking the side of Alto and ultimately all of the authority that has been given—

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

February 25th, 2026 / 6:45 p.m.

The Deputy Speaker Tom Kmiec

I have to interrupt the member to continue questions and comments.

The hon. member for Joliette—Manawan.

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

February 25th, 2026 / 6:50 p.m.

Bloc

Gabriel Ste-Marie Bloc Joliette—Manawan, QC

Mr. Speaker, I went to an Alto event last week in Berthierville where the farmers of Lanaudière turned out in force. They are deeply worried.

In my colleague's opinion, what does Bill C‑15 require in terms of taking rights away from expropriated individuals? If that was not part of Bill C-15, what would stop the project from moving forward, perhaps with a little more respect for the people it would affect?

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

February 25th, 2026 / 6:50 p.m.

Conservative

Dan Albas Conservative Okanagan Lake West—South Kelowna, BC

Mr. Speaker, as I said, it is absolutely important and imperative for Parliament to decide whether the best way to proceed is with Alto and whether Alto is the best regulatory body. It is a company, not a tribunal. Using an independent body such as the Canadian Transportation Agency would give a great deal of certainty to the communities affected and to property owners who are very concerned at this time.

I am grateful to the Bloc Québécois and other members for working to improve this, because the Minister of Transport does not agree with us.

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

February 25th, 2026 / 6:50 p.m.

Conservative

Randy Hoback Conservative Prince Albert, SK

Mr. Speaker, I know that my colleague is the shadow minister for transport. I am just kind of curious. If he had $90 billion sitting in his pocket, would he be putting it into high-speed rail, or would he be looking at places like the port of Vancouver? Would he be looking at things like a national highway that is actually twinned? Would he be looking at other things like that if he had that kind of money?

If we had been through 10 years of really good economic conditions and Canada could be self-sufficient, we would be in a different boat, but we are not. We are a trading nation, so if my colleague had that kind of money, where would he place it?

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

February 25th, 2026 / 6:50 p.m.

Conservative

Dan Albas Conservative Okanagan Lake West—South Kelowna, BC

Mr. Speaker, I think we can all ask the question of what we would do with $1 million, but I need to take a moment to think about $90 billion in one project, in one particular area. We could fix up the Trans-Canada Highway. We could establish northern Arctic ports. We could establish much more productive ports that would actually carry out some of the things the government says it is all about, increasing and diversifying our trade. We could spend $90 billion in a lot of different ways.

I think the House needs to consider where we should be putting our money.

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

February 25th, 2026 / 6:50 p.m.

The Deputy Speaker Tom Kmiec

Is the House ready for the question?

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

February 25th, 2026 / 6:50 p.m.

Some hon. members

Question.

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

February 25th, 2026 / 6:50 p.m.

The Deputy Speaker Tom Kmiec

The question is on Motion No. 1. A vote on this motion also applies to Motions Nos. 2 to 33.

If a member participating in person wishes that the motion be carried or carried on division, or if a member of a recognized party participating in person wishes to request a recorded division, I would invite them to rise and indicate it to the Chair.

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

February 25th, 2026 / 6:50 p.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Mr. Speaker, we request a recorded vote, please.

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

February 25th, 2026 / 6:50 p.m.

The Deputy Speaker Tom Kmiec

The recorded division on the motion stands deferred.

The question is on Motion No. 34. A vote on this motion also applies to Motions Nos. 35 to 43.

If a member participating in person wishes that the motion be carried or carried on division, or if a member of a recognized party participating in person wishes to request a recorded division, I would invite them to rise and indicate it to the Chair.