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

Government Business No. 6—Proceedings on Bill C-9Government Orders

March 10th, 2026 / 5:20 p.m.


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Liberal

Karim Bardeesy Liberal Taiaiako'n—Parkdale—High Park, ON

Mr. Speaker, I appreciate my colleague's question, and I realize this is also a fuller response to my colleague, the member for Mirabel.

I believe the source of this is an attempt to find opportunity. We have some good collaboration on some aspects of some pieces of legislation with the other side. We have had good conversation in the past about Bill C-5. We have had conversations about Bill C-19, the Canada groceries and essentials benefit act.

However, the other side needs to find that thing to provide a wedge, to say, “We are with you, and they are against you. They are not with you.” I believe and I am concerned that the party on the other side is saying, “The Liberal Party of Canada is against you as a religious person. It is against religious organizations and religious freedom.” I just stand firmly opposed on that. We are the party of the charter, and the charter is our guiding light.

Budget 2025 Implementation Act, No. 1Government Orders

February 26th, 2026 / 12:25 p.m.


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Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Mr. Speaker, the Conservatives continue to use imaginary food taxes. My question is a follow-up to the member. He himself honestly said that coffee is not produced in Canada. He said that. Why then would the Conservatives use the fact that coffee costs 37.4% more as their lead item to get people upset? Why are they saying that when they know that Canada has very little, if anything at all, to do with it? It has more to do with Brazil and weather.

Does the member support these type of emails that spread misinformation? Why do Conservatives not say to Canadians that they are going to support Bill C-19, the grocery and essentials benefit act, which would make groceries more affordable?

Budget 2025 Implementation Act, No. 1Government Orders

February 26th, 2026 / 12:25 p.m.


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Winnipeg North Manitoba

Liberal

Kevin Lamoureux LiberalParliamentary Secretary to the Leader of the Government in the House of Commons

Mr. Speaker, on February 17 of this year, Conservatives sent out an email to thousands of Canadians. It said that the Prime Minister would be judged on prices in the grocery stores and that “Since then, food bank usage has doubled”. That is an outright untruth. The email then talks about food inflation and gives four examples. The number one example is a 37.4% increase for coffee. The reason coffee is expensive has more to do with the weather in Brazil than it does with Canadian policy, but these are the types of emails the Conservatives send out to get people upset.

Why did the Conservatives not tell Canadians that we have Bill C-19, the groceries and essentials benefit act, that is going to make—

Budget 2025 Implementation Act, No. 1Government Orders

February 26th, 2026 / 12:15 p.m.


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Conservative

Colin Reynolds Conservative Elmwood—Transcona, MB

Mr. Speaker, I will be splitting my time with my hon. colleague, the member for Richmond—Arthabaska.

It is with great honour that I rise in the House today to speak to Bill C-15, the budget implementation act.

The bill is massive, over 600 pages long, and I have even heard some of my colleagues across the aisle call it a big, beautiful bill. These large bills, known as omnibus bills, often carry a lot of the government's priorities in a single document, including things that make it virtually unsupportable. When in opposition, the Liberals condemned the practice of omnibus bills, only for them to put forward exactly the same thing. It is unfortunate that the Liberals talk out of both sides of their mouth. On one hand, the Liberals constantly criticized the Conservatives in the House for putting forward large bills, then on the other hand, they do exactly the same thing.

Given the size of the bill, I find it shocking that it missed the mark on addressing so many key issues. One of the biggest issues affecting every Canadian, which I will be drawing attention to, is the cost of groceries. Not only does Bill C-15 not address the rising cost of food, but the out-of-control spending in this omnibus bill would actually make food inflation worse.

Like so many Canadians struggling to make ends meet, I remember what life was like 10 years ago, before the Liberals took over. We had a prosperous economy that weathered the 2008 economic crisis, and a growing, stable middle class. At the time, I was working as a construction electrician, and my wife and I raised our three teenagers. If members have had the pleasure of feeding teenagers, they know that they can eat and that they eat a lot. I used to joke with my kids and tell them that I would be able to afford a brand new truck when they moved out with the money I would save from how much they ate.

In those days, Canada was doing well. Wages were high and steadily increasing. The cost of living was manageable, and most Canadians could even brag that we had a higher standard of living than Americans did. Unfortunately, those days seem to be long in the rear-view mirror. We are now seeing headlines in The Globe and Mail such as “Out of nowhere, Canada became poorer than Alabama. How is that possible?” It is shocking to think about it in these terms, but after a decade of economic vandalism by the Liberal government, this is where we are at.

Food banks in the country are seeing an unprecedented rise in usage. National food bank organizations, like Food Banks Canada, have sounded the alarm, highlighting that just last month there were 2.2 million food bank visits across Canada. That is double the monthly food bank usage recorded just six years ago. It is clear that the crisis in our food banks is only growing.

Young families looking to make ends meet while also providing nutritious meals for their family are feeling squeezed by rising costs. Just since the last election, the price of produce like peppers and lettuce is up more than 40%. The price of beef is up more than 27%. The price of baby formula has risen 13%. Canadians cannot keep up, and the rampant spending found in government policies like those in Bill C-15 will only make matters worse.

Back in the day, I used to enjoy working overtime because I knew that when I put in a little extra effort, it meant we would be able to afford something extra for our family, like a new TV, some furniture, a home renovation or just something nice that was outside the family budget. Now, after 10 years of the Liberal government's economic mismanagement, those days are gone. My friends in the trades tell me that they need to work overtime just to make ends meet. I cannot stress enough the word “need”. The fact that a good-paying construction job does not even give Canadian families enough money to make ends meet is a travesty, and the government should be ashamed that it has let the cost of living crisis get so out of control.

A family's rent or mortgage used to be the biggest monthly expense, but now groceries are quickly becoming that. This is a direct result of Liberal deficit spending and debt accumulation driving down the value of our dollar and increasing the cost of literally everything Canadians buy. This is not a difficult concept to grasp: If a country owes more money, it prints more money, and when governments print more money, the dollar is worth less to investors.

Government members will tell us that it is not our fault and that it is the result of global economic challenges, but 70% of all the food that Canadians consume comes from right here in Canada. That is not a global economic problem; it is a Liberal government policy problem. This is not to mention that other countries are weathering global economic challenges better than we are, rather than using them as an excuse to ignore rising costs.

As I mentioned earlier, Canadians know what it was like when the economic crisis hit in 2008. Our government of the day did not make excuses. It took action, spurred the economy and came out of the crisis better than most.

Last weekend, I was sitting down with an electrician friend of mine. He said to me that he was having trouble making ends meet. I was floored. He is well-established in our trade, has a good-paying job, is married with two kids and has been living in his home for five years. He shared with me that he remembers shopping with his wife when they first moved into their home. Back then, one could get a shopping cart full of groceries and feed a family of four for $250.

The grocery store he went to used to offer a promotion that if someone spent $250 or more, they would get a free gift. He told me that many times when they were at the till after getting everything they needed to feed their family, his wife would have him run around to grab a couple more things so they could qualify for the free item. Their cart was full of good, healthy, nutritious food, including meat, vegetables and all the things a growing family needs, plus a few extra goodies they did not need but could afford. He says that now, after buying groceries and paying their utilities, there is no money left at the end of the month for savings, extras or even emergencies.

This story is all too familiar for so many families in Canada today, but the reality is that it never used to be like this. People are working two or three jobs just to get by, and those who cannot make it are forced to food banks.

The budget does not do anything to give hope to Canadians, and the massive spending will continue to increase food prices and push more Canadian families toward financial insecurity. We have the ability to feed Canadians good food at affordable prices. As I said, the vast majority of the food we consume is produced domestically and is not impacted by global economic instability, regardless of what the government claims.

I know what I will hear from my colleagues across the aisle. They will argue that global factors are responsible for rising costs and that Bill C-19 would provide relief for Canadians. To some extent that is true, and that is why we are helping fast-track it. It would provide much-needed relief to Canadians who have gone through so much, but it is still a half measure. Canadians need more help, and the Liberals can start by lowering spending and reducing the burden of inflation on Canadians. When the government put forward both Bill C-15 and Bill C-19, it took one step forward and two steps back.

Even my parents are struggling with the rising cost of food. A retired principal and a schoolteacher on a fixed pension, they are truly feeling the squeeze. The skyrocketing cost of food is quickly eroding their standard of living. They worked hard their whole life, educated the next generation and saved to set themselves up to enjoy retirement, only to have their standard of living taken away by the Liberal government's economic mismanagement.

When the government spends during an inflation crisis, it adds fuel to the fire, and in turn, goods cost more. My parents, as well as many seniors, are having trouble keeping up with the rapidly rising cost of living, and that is taking away from their lifestyle that they worked so hard for their whole life. We owe it to the people who had a hand in building our great country to do right by them and keep our economy in check. At the end of the day, the reality is that empty promises and Liberal slogans will not put food on the table for struggling Canadian families.

Life can be hard enough. The government should stop making it harder for working families, and instead give them a hand. Therefore, I am calling on the Liberals to do the right thing: Rein in their out-of-control spending and work to lower the inflationary burden on Canadian families.

The EconomyOral Questions

February 13th, 2026 / 11:55 a.m.


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London Centre Ontario

Liberal

Peter Fragiskatos LiberalParliamentary Secretary to the Minister of Immigration

Mr. Speaker, in the short time the member has served as an MP, she has made an outstanding contribution, particularly regarding economic issues. She is, after all, a tech entrepreneur at not one but two companies. She understands the importance of putting in place a foundation for the Canadian economy.

Bill C-19 did receive royal assent, and 12 million Canadians will benefit.

We can go a step further and put in place a foundation for the future of this country. That is, of course, the budget. I have had the opportunity to serve, for a few meetings now, on the federal finance committee. We are working well there. I hope the Conservatives will work with us to pass the budget without obstruction. I know they are up to it, and I know the country needs that right now.

The EconomyOral Questions

February 13th, 2026 / 11:55 a.m.


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Liberal

Giovanna Mingarelli Liberal Prescott—Russell—Cumberland, ON

Mr. Speaker, I have good news.

Following almost unprecedented levels of collaboration, Bill C-19 has received royal assent. As a result, over 12 million Canadians will now receive vital support to help pay for groceries and other essentials.

Canadians are expecting us to, once again, put partisanship aside and pass the budget implementation act. Can the parliamentary secretary update the House on how swift passage of the BIA would help unlock generational investments and build the strongest economy in the G7?

EmploymentOral Questions

February 13th, 2026 / 11:45 a.m.


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Liberal

Peter Fragiskatos Liberal London Centre, ON

Mr. Speaker, the member's question gives me the opportunity to say that Bill C-19 has received royal assent. It shows what we can do when we work together in the House of Commons. This is the groceries and essentials benefit, which will provide up to $1,900 for a family of four in what is, certainly, a difficult time for this country.

I also urge the member to look past politics and to work with all members in the House. To echo what Prime Minister Harper said, let us work together on behalf of the country in a very difficult moment. We can do it.

Royal AssentPrivate Members' Business

February 12th, 2026 / 6:10 p.m.


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The Assistant Deputy Speaker John Nater

I have the honour to inform the House that a communication has been received as follows:

February 12, 2026

Mr. Speaker,

I have the honour to inform you that the Right Honourable Mary May Simon, Governor General of Canada, signified royal assent by written declaration to the bill listed in the Schedule to this letter on the 12th day of February, 2026, at 5:07 p.m.

Yours sincerely,

Ken MacKillop

Secretary to the Governor General

The schedule indicates the bill assented to was Bill C-19, An Act to amend the Income Tax Act.

Message from the SenateGovernment Orders

February 12th, 2026 / 5:50 p.m.


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The Assistant Deputy Speaker John Nater

I have the honour to inform the House that a message has been received from the Senate informing the House that the Senate has passed the following bill: Bill C-19, an act to amend the Income Tax Act.

EmploymentOral Questions

February 6th, 2026 / 11:15 a.m.


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London Centre Ontario

Liberal

Peter Fragiskatos LiberalParliamentary Secretary to the Minister of Immigration

Madam Speaker, Canadians are looking for hope, but they are also looking for people to work together in the House of Commons to support them at this time, in the short term and in the long term.

In the short term, what this means is, and we saw it, in fact, the spirit of collaboration that helped to bring about Bill C-19. Bill C-19, of course, is the Canada groceries and essentials benefit that will provide up to $1,900 for a family of four. For the long term, we can work together to ensure the budget passes. Spending is there for defence, which will create tens of thousands of jobs, and for infrastructure, to build this country up, among other things.

Will the Conservatives help us?

The EconomyOral Questions

February 4th, 2026 / 3 p.m.


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Gatineau Québec

Liberal

Steven MacKinnon LiberalMinister of Transport and Leader of the Government in the House of Commons

Mr. Speaker, what the people in Saguenay—Lac-Saint-Jean, elsewhere in Quebec and across Canada really want is a plan: an economic plan, the Prime Minister's plan, the plan they voted for, the plan that is before the House.

The Conservatives are filibustering the Prime Minister's economic plan. We managed to get Bill C‑19 passed so we can help Canadians. Now I urge the Conservatives to pass the budget implementation act, Bill C‑15, without amendment. That is the Prime Minister's plan to build Canada.

Opposition Motion—Food AffordabilityBusiness of SupplyGovernment Orders

February 3rd, 2026 / 4:35 p.m.


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Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Madam Speaker, that does not matter to the far-right Conservatives today, because all they want to do is fly up the flagpole some form of information, usually misleading, all in an attempt to try to agitate Canadians.

Every member of the Liberal caucus is concerned about food inflation. We all are. That is why we have introduced Bill C-19, a bill that would provide grocery and essentials benefits: real, tangible benefits to help Canadians. That is a reality that would in fact make a difference.

The Conservatives are kind of being brought into it because they do not want to be seen to be voting against it. They did not want a recorded vote, but they were okay to just have it pass on division. Now they are trying to backtrack a little; they are trying to say they support it. Of course they should support it, because it would help more than 11 million Canadians. That is a positive thing.

The Prime Minister and the government have recognized, whether through legislative policies or budgetary policies, ways we can support Canadians and build Canada strong. I say that because I believe they are being well received in all regions of the country.

Canadians in Conservative ridings are supporting many of the initiatives the government is bringing forward, including Bill C-19, dealing with supports for groceries and essentials; and including things like the tax break the Prime Minister implemented for the middle class, one of the first initiatives, in June, which some 22 million Canadians benefit from. I have already talked about the cutting of the carbon tax. In terms of youth, first-time homebuyers are able to have a new home built but not pay the GST. These are all initiatives that are there to help Canadians.

When we hear the type of ideas that are being demonstrated today by the Conservatives, my best guess is that even though we have a minority government, I do not think those ideas are going to pass. Do the Conservatives have any support coming from members of the Bloc, the NDP or the Greens? I hope not, but we will have to wait and see.

When the Conservatives bring forward legislation or motions, they tend to try to frame them in such a way that they have more to do with raising money for the Conservative Party and getting people upset and angry. I have witnessed it because somehow one of my email addresses ended up receiving the fundraising request letter. I get a number of emails asking for money, and I have not given a dime, nor would I.

Former prime minister Stephen Harper was in the gallery earlier today. I am sure he is truly amazed at the degree to which the current crop of Conservatives has moved to the right. They are so far to the right. Their line is, “Let us get out of the way. Government plays no role in society.”

Opposition Motion—Food AffordabilityBusiness of SupplyGovernment Orders

February 3rd, 2026 / 3:55 p.m.


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NDP

Gord Johns NDP Courtenay—Alberni, BC

Madam Speaker, when the previous Liberal government brought together the top executives of the big grocery chains that have been price gouging Canadians since the pandemic, they showed up with no plan. The grocery executives offered nothing but pictures of their weekly sale flyers and were held to no accountable commitments. The meeting was all for show, and while the government pat itself on the back, it walked away with nothing to show for it and no relief for Canadians.

Regarding Bill C-19, helping people matters, but without an excess profit tax, families pay twice: once at the store and again through taxes.

Does my colleague not agree that it is time for an excess profit tax to make those who are profiteering off people pay their fair share?

Opposition Motion—Food AffordabilityBusiness of SupplyGovernment Orders

February 3rd, 2026 / 3:40 p.m.


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Liberal

Abdelhaq Sari Liberal Bourassa, QC

Madam Speaker, no one, but no one, in the House today can ignore the cost of living situation, certainly not our government, not our side of the House. The cost of living is now one of the leading concerns of Canadians and of our government especially.

This concern centres on the price of groceries. Groceries are getting more and more expensive. I see this reality in the riding of Bourassa. My colleagues here see it too in every riding. We see it. We see it in grocery stores. We see it at food banks. We hear it from the Canadians who appeal to us for help.

The question is not whether a problem exists. Unlike the opposition, unlike the other side of the House, we, as the government, choose not to politicize a human problem, but to take action. The real question is who is taking serious, responsible and effective action to respond to this situation.

Let us now talk about the context surrounding food inflation. Before I talk about the solution, let us first try to understand the problem itself. The food inflation that Canadians are experiencing did not come out of nowhere. It is the result of a combination of factors. It stems from a range of problems, a very systemic and complex set of problems. These include major disruptions to global supply chains, geopolitical conflicts affecting the production and transportation of food, tariffs and protectionist measures imposed by certain trading partners, increasingly frequent extreme weather events that are affecting crops, and excessive concentration in certain segments of the grocery sector.

These phenomena are not limited to our country, Canada. They are driving up food prices around the world. We cannot control the decisions made by others, but we can control the decisions we make, the decisions made here in Canada by the Canadian government. That is precisely why our government took action and made a decision. Today, I am talking about immediate, targeted assistance, specifically the Canada groceries and essentials benefit.

Faced with this reality, our first responsibility is to help households cope with the current cost of living. That is why the Minister of Finance and National Revenue introduced Bill C-19, which creates the new Canada groceries and essentials benefit. This benefit will replace the GST credit, but it will be much more generous, more predictable and better adapted to the current reality. In concrete terms, the government is proposing a 25% increase in this benefit for five years starting in July, automatic indexation to inflation to protect households' purchasing power, and a top-up payment equal to a 50% increase in the GST credit, to be paid this spring.

For a family of four, this means up to $1,890 in support per year. For a single person, it is up to $950. This is a tax-free benefit. It will be paid four times a year. It will target low- and modest-income households. In total, more than 12 million Canadians will benefit from this increased support.

These are concrete, immediate and, above all, responsible measures, but they must be passed quickly so we can implement them. If the members opposite want to make life easier for Canadians, they need to help us pass this bill as quickly as possible. The bill I am talking about here is Bill C‑19, of course. I therefore invite all members to set aside partisan strategizing and act in the best interest of Quebeckers and Canadians.

Tackling the source of the problem means helping households. That is essential. However, it is not enough.

If we hope to achieve lasting results, we also need to tackle food inflation at its source. That means supporting Canadian food production and strengthening our supply chains. That is why our government is going to turn to the strategic response fund. We are setting aside $500 million specifically for food sector businesses. This investment will help increase production capacity, modernize facilities and absorb some of the cost increases without passing them on to consumers, of course.

We are also going to invest $150 million to support small and medium-sized regional businesses in the food sector. SMEs are essential to local economic vitality and, of course, they are essential to food security. Another $20 million will also be allocated to the local food infrastructure fund to support food banks. This essential, one-time support is intended to meet the immediate needs of families experiencing an emergency.

We are also aiming to reduce production costs and enhance competition. That is why our government is also taking action to lower the cost of food production in Canada. The Prime Minister announced immediate expensing for greenhouse buildings. In practical terms, this will allow producers to fully write off the cost of their new greenhouses immediately. This measure will free up capital that they can use to invest in modern equipment, increase local production and reduce dependence on imports.

We will also work on developing a national food security strategy. This strategy will focus on strengthening the resilience of our food system, encouraging much healthier competition and reducing vulnerabilities in our supply chains. The government will also work with the provinces and territories to standardize product labelling, including unit pricing. This will make it easier for consumers to compare prices and make informed choices. We are taking a more comprehensive, systemic approach to making life more affordable for Canadians. These measures are part of a broader approach to making life more affordable.

I want to review a few facts. We have reduced taxes for 22 million Canadians, saving two-income families up to $840 per year. We have eliminated or reduced the GST for first-time buyers of new homes, which can result in savings of up to $50,000. We made the national school food program permanent, providing 400,000 children with healthy meals at school. We introduced automatic payment of federal benefits so that citizens receive the benefits they are entitled to. These measures demonstrate one thing: Our government acts consistently, but above all, as I have said and will say again, responsibly.

In conclusion, yes, the cost of groceries remains very high. Yes, Canadians are waiting for results. That is precisely what our government is delivering through direct support to households, investments in food production, concrete action on supply chains and an economic vision focused on resilience and equity.

Our goal is clear: an economy that works for everyone, where help arrives on time and where no one, and I mean no one, is left behind or left out. That is our country's economy, that is Canada's economy, that is the economy of a strong Canada.

Opposition Motion—Food AffordabilityBusiness of SupplyGovernment Orders

February 3rd, 2026 / 3:20 p.m.


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Winnipeg North Manitoba

Liberal

Kevin Lamoureux LiberalParliamentary Secretary to the Leader of the Government in the House of Commons

Mr. Speaker, it is interesting. Conservative after Conservative is happy to jump up and say that this year, we have the worst food inflation in the G7. However, if we look at the last five years, we will find that this is not the case, that Canada does relatively well.

When we did get a high year compared with other G7 countries, we are in the process of passing Bill C-19, the grocery benefit, doing exactly what a caring government should do.

Will the member at least acknowledge that Canada is not broken and is doing relatively well on the inflation file?