Canada Groceries and Essentials Benefit Act

An Act to amend the Income Tax Act

Sponsor

Status

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

Summary

This is from the published bill.

This enactment amends the Income Tax Act in order to increase the maximum annual Goods and Services Tax/Harmonized Sales Tax credit (GSTC) amounts by 50% for the 2025-2026 benefit year. It also amends that Act to increase the maximum annual GSTC amounts by 25% as of the 2026-2027 benefit year for a period of five years.

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-19s:

C-19 (2022) Law Budget Implementation Act, 2022, No. 1
C-19 (2020) An Act to amend the Canada Elections Act (COVID-19 response)
C-19 (2020) Law Appropriation Act No. 3, 2020-21
C-19 (2016) Law Appropriation Act No. 2, 2016-17

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-19 amends the Income Tax Act to create the Canada Groceries and Essentials Benefit, providing low- and moderate-income Canadians with additional financial assistance through GST credit increases.

Liberal

  • Provides direct financial support for essentials: Bill C-19 creates the Canada groceries and essentials benefit, offering a one-time GST credit top-up and a 25% increase for five years to help low- and modest-income Canadians with rising costs.
  • Part of a broader affordability strategy: This benefit is the newest addition to a coherent suite of public policies, including existing benefits and programs, aimed at improving affordability and economic resilience for Canadians.
  • Addresses root causes and food security: The government supports a national food security strategy to increase domestic production, review competition rules, and reduce dependence on imports to stabilize food prices long-term.

Conservative

  • Supports immediate relief in bill C-19: Conservatives support the bill's expansion of the GST credit and one-time top-up as immediate relief for struggling families, but they emphasize it is not a genuine solution.
  • Bill C-19 fails to address root causes: They argue Bill C-19 is a temporary band-aid that does not address the underlying causes of high food prices, which are driven by Liberal policies like inflationary spending and various taxes.
  • Liberal policies cause food inflation: Conservatives contend that massive deficits, reckless government spending, and taxes like the industrial carbon tax and fuel standard tax are directly responsible for rising food costs.
  • Proposes permanent solutions to lower prices: They propose permanent solutions, including scrapping the food packaging tax, eliminating carbon and fuel standard taxes, reversing inflationary deficits, and boosting grocery competition to lower food prices.

Bloc

  • Supports aid, criticizes method: The Bloc supports the bill's objective of helping people with the high cost of living, noting its unanimous adoption, but questions the government's chosen method of one-off payments rather than permanent or monthly support.
  • Criticizes government's approach: The party views the measure as a short-term marketing ploy rather than a comprehensive solution, expressing distrust regarding the timing of the one-off cheque and the government's lack of long-term vision.
  • Highlights systemic issues: The Bloc emphasizes that the bill fails to address underlying systemic issues such as discrimination against seniors, the urgent need for employment insurance reform, and severe regional disparities in food access and cost.
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Canada Groceries and Essentials Benefit ActGovernment Orders

February 4th, 2026 / 6:05 p.m.

Some hon. members

Agreed.