Bill C-30

Spring Economic Update 2026 Implementation Act

An Act to implement certain provisions of the spring economic update tabled in Parliament on April 28, 2026

Part 1 implements certain measures in respect of the Income Tax Act and the Income Tax Regulations by
(a) modifying the Labour Mobility Deduction for eligible tradespeople by increasing the annual limit on expenses that can be deducted and by reducing the distance threshold for eligibility;
(b) making permanent the capital gains tax exemption for the sale of a business to an employee ownership trust or a worker co-operative;
(c) extending the repayment grace period under the Home Buyers’ Plan;
(d) providing temporary immediate expensing for eligible greenhouse buildings; and
(e) improving the interaction of the Electric Vehicle Affordability Program with existing tax rules.
Part 2 amends the Excise Tax Act to temporarily set the excise tax rate on gasoline and aviation gasoline to $0.00 and on diesel fuel and aviation fuel to $0.00 for the period beginning on April 20, 2026 and ending on September 7, 2026. It also amends the Excise Act and the Excise Act, 2001 to implement an additional two-year extension of the 2% cap on the annual alcohol excise duty inflation adjustment, and of the 50% reduction on excise duty rates for the first 15,000 hectolitres of beer brewed in Canada, effective April 1, 2026.
Part 3 amends several Acts in order to implement various measures.
Division 1 of Part 3 amends the Bank Act to provide that the Investment Canada Act does not apply in respect of certain transactions made by foreign banks or entities associated with a foreign bank if the transactions are subject to an approval under the Bank Act , the Trust and Loan Companies Act or the Insurance Companies Act .
Division 2 of Part 3 amends the Bank of Canada Act to combine into a single Act the Bank of Canada’s powers, duties and functions related to the recovery of costs incurred by it for or in connection with the administration of certain Acts. It also makes related amendments to other Acts.
Division 3 of Part 3 amends the Canadian Payments Act to provide immunity for the Canadian Payments Association and certain individuals from any civil liability, other than in contract, for anything done or omitted to be done in good faith in the administration or discharge of any powers or duties conferred under that Act.
Division 4 of Part 3 amends the Employment Insurance Act to, among other things,
(a) extend, until October 7, 2028, the duration of the measure that increases the maximum number of weeks for which benefits may be paid in a benefit period to certain seasonal workers;
(b) remove the description of the regions in which the workers must be ordinarily resident to be eligible for the increase;
(c) provide that those regions are established by regulation; and
(d) provide that paragraph 12(2.3)(b) of that Act is repealed on November 7, 2027.
Division 5 of Part 3 amends the Canada Pension Plan to reduce the contribution rate for employees, employers and self-employed persons for the year 2027 and each subsequent year.
Division 6 of Part 3 amends the Canada Transportation Act to require certain individuals and entities to provide the Minister of Transport with information that that Minister considers necessary for the exercise of the powers and the performance of the duties and functions of that Minister or for the development of transportation policies. The Division also amends that Act to specify the individuals and entities to whom such information may be communicated.
Division 7 of Part 3 amends the Canadian Food Inspection Agency Act to clarify the mandate of the Canadian Food Inspection Agency and authorize the Governor in Council to, in certain circumstances, exempt persons, things or activities, or classes of persons, things or activities, from the application of provisions of certain Acts of Parliament, or regulations made under those Acts, that are administered or enforced by the Agency. It also makes a consequential amendment to the Agriculture and Agri-Food Administrative Monetary Penalties Act .
Division 8 of Part 3 amends the Pest Control Products Act to, among other things,
(a) require the Minister of Health to consider, as appropriate, national economic security, regional economic security or national food security, for the purposes of that Act;
(b) authorize the Governor in Council to, by order, after that Minister has decided that they do not consider the environmental risks of a pest control product to be acceptable, register or amend the product’s registration to permit its use in the emergency control of a seriously detrimental infestation, or amend, reinstate, or both reinstate and amend the registration of the product, if the Governor in Council considers it necessary to do so to protect national economic security, regional economic security or national food security; and
(c) provide that the Governor in Council may establish conditions in the order.

Spring Economic Update 2026 Implementation Act

[The Deputy Speaker, Tom Kmiec]

It being 12:45 p.m., pursuant to order made on Monday, June 15, it is my duty to interrupt the proceedings and put forthwith every question necessary to dispose of the third reading stage of the bill now before the House.

The question is on the motion.

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.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Mr. Speaker, we request a recorded division.

[The Deputy Speaker, Tom Kmiec]

Call in the members.

(The House divided on the motion, which was agreed to on the following division:)

Vote #173

[The Speaker, Francis Scarpaleggia]

I declare the motion carried.

(Bill read the third time and passed)

[The Speaker, Francis Scarpaleggia]

The Leader of the Government in the House of Commons is rising on a point of order.

[Steven MacKinnon, Liberal, Gatineau, QC]

Mr. Speaker, as we prepare to adjourn for the summer, I would like to express my gratitude to a few people.

I want to extend my personal thanks to everyone here on Parliament Hill. Let me start with the amazing House leadership team who work with me every day on the multitude of details that must be addressed hour by hour to make this place work: the deputy House leader, the parliamentary secretary to the government House leader, the whip, the deputy whip and all of our staff, who are incredible public servants who deserve our thanks.

I would also like to thank each and every one of my colleagues in the Liberal Party of Canada caucus who have backed me and offered me their support throughout this parliamentary session.

I want to thank my colleagues, the 174 proud and committed Canadians who serve their people proudly every day.

I do not want to overlook the contribution made by the other parties.

They will not admit it, but we have a very healthy and productive working relationship with the House leadership teams of the Conservative Party of Canada, the Bloc Québécois, the New Democrats and the member for Saanich—Gulf Islands in the Green Party. Behind the scenes, we certainly do not agree all the time on substance, but we can agree to be agreeable, and that is what we do almost all of the time. I want to thank my colleagues in all corners of the House for their co-operation.

We have come here to Ottawa with different solutions to the challenges we currently face, but let us be very clear: We are united in this chamber by our love for the Parliament of Canada and for Canada itself.

We are in love with our country, in love with our democracy and with this Parliament, and we are united on that.

Mr. Speaker, I would like to thank you.

I would like to thank you, fellow Quebecker. I hope you will forgive us for not always making life easy for you, but you have served, and will continue to serve, as Speaker with distinction and dignity.

We want to also thank all of the Table officers, the clerks, the pages, the Parliament Protective Service and obviously all of the people who work very hard, whether it be the cafeteria staff or the Clerk's staff.

It is a small community here in the Canadian Parliament. Many of us come from the right side of the river—the Quebec side—and we are very proud to serve our country in this way. It is both a pleasure and an honour to come to work every day and be greeted by a resident of Gatineau.

May everyone have a restful time over the summer. I look forward to seeing everyone in the fall. I thank all of my colleagues.

I would like to thank everyone for the great work we have just completed.

[Chris Warkentin, Conservative, Grande Prairie, AB]

Mr. Speaker, I want to thank the government House leader for his words. It is a pleasure, some days, to work with him. It has truly been a privilege to serve our constituents in this place, each and every day.

To begin with, Mr. Speaker, thank you for your dedication to this institution, but more importantly to Canadians. You have served in your role very well and with dignity, and you have brought esteem to the chair, and so I want to thank you for that.

We thank the clerks and the House officers for their dedication and commitment to this institution as well. They serve us in this place, but really they are serving Canadians. As they preserve this institution and the democracy that Canadians depend on, we thank them for that.

To all the long-suffering House of Commons staff, we thank them for their dedication as they deal with members of Parliament who work long and sometimes unexpected hours. We are thankful for their flexibility and dedication to their posts and to Canadians as well.

To our pages, this will be our last opportunity to thank them, as they will be heading out. We want to wish them many blessings in their years ahead. We have seen the character and the dignity that they have demonstrated in this past year. We want to thank them for their service to us and to Canadians. We wish them well as they head out. We know that Canada has a bright future when we see young people who look exactly like them.

To the interpreters, we could not do this without them. We have a difficult time understanding each other at the best of times, never mind when we are speaking different languages. We thank our interpreters for continuing to translate our words, so that we might understand each other and understand Canadians from coast to coast.

To my colleagues across party lines, I want to thank them for their commitment to this country. Specifically to my colleagues on this side of the House, I serve as the whip and they have to put up with me, so I want to thank them for their commitment, not just to our team but to the constituents they represent. Every day, they come to this House to fight for the freedom and opportunity of generations to come. My colleagues do not show up here because of personal ambitions, but because they truly want to serve Canadians. Every day, in every way, they fight for a more affordable Canada and a Canada that will remain the freest place in the world. I want to thank each and every one of them for their steadfast commitment to Canadians. As we continue to focus on Canadians, we are stronger as a team, and I thank them for that.

On behalf of my colleagues, I want to express our thanks to our staff who work in our offices, both here on Parliament Hill and in our constituencies, for their dedication to the folks we represent. We thank them for their service.

Finally, we could not do any of this without our families. Our families, our children and our spouses, stay at home and make massive sacrifices so that we can serve Canadians and be in this place. On behalf of myself and on behalf of my colleagues, I want to thank our families at home.

[Yves Perron, Bloc, Berthier—Maskinongé, QC]

Mr. Speaker, now it is my turn to wish my colleagues safe travels back to their ridings and a summer filled with sunny days, BBQs and corn boils. This session, we saw opposition members crossing the floor almost as often as we saw the Prime Minister crossing the Atlantic.

We now have a majority government and a Prime Minister with a whole lot of air miles. That caused a lot of upheaval and so it is time to step back and take a little break.

I want to thank all those who help us to do our jobs as parliamentarians, starting with the indispensable interpreters and the entire translation team, who remind us that we are not the only ones who take French seriously in Ottawa. I want to thank them.

I also want to sincerely thank the entire team of clerks, law clerks and analysts who help us to be as effective and well-informed as possible in both the House and committee.

I would like to thank the pages, the members of the Parliamentary Protective Service, the wonderful cafeteria staff and the maintenance crew, without whom we would never be able to use the parliamentary elevators, although I do not often take them, and the IT technicians, without whom we would never be able to unlock our phones after changing our password for the 40th time in three weeks. Did I put three exclamation points or four? I forget.

I want to thank the entire Sergeant-at-Arms' team, the shuttle drivers and all the House staff I may have unintentionally overlooked.

I would also like to thank you, Mr. Speaker, as well as those who occupy the chair in your absence. You are all outstanding in this role. We greatly appreciate your impartiality, most of the time, indeed nearly all of the time. We are grateful for your work.

I thank my colleagues in the Bloc Québécois and in all the other parties, as well as the independent members. The government House leader and the Conservative whip will surely allow me to point out that we are working for the common good, but in the meantime, we are also preparing the country of Quebec. That is an important clarification.

I thank the ministerial staff, the staff working in constituency offices and our assistants on the Hill.

At the same time, I would like to say a quick word of acknowledgement for my colleague from Saint-Hyacinthe—Bagot—Acton, who has decided to move on to explore new horizons. Our esteemed comrade-in-arms will be missed.

I want to thank our constituents for the honour of allowing us to represent them. I also want to thank our family members, who sometimes miss us when we are not around, but later realize that our absence can be a refreshing experience too.

On behalf of myself and the Bloc Québécois, I wish all Quebeckers a wonderful national holiday. I also wish all of our brothers and sisters in francophone minority communities across Canada a very happy Saint-Jean-Baptiste Day. Lastly, to our first nations brothers and sisters, have a wonderful June 21.

I hope everyone has a great summer, and I look forward to seeing my colleagues again in September.

[Heather McPherson, NDP, Edmonton Strathcona, AB]

Mr. Speaker, I would also like to take a moment, on behalf of New Democrats, to thank all the people who make the work that we do in the House possible. We all often come here thinking that we are the most important people in this place, and after just a very short amount of time here, we all realize that it is, in fact, all of those who do not stand in the House of Commons, all of those who do the work behind us, who make this place run so very well.

We are all so grateful for the work that they do, to everyone at the table, to the clerks and to our incredible pages. We are going to have to get our own water all summer. It is a hardship that we are going to have to bear.

To the Journals and the Hansard staff, I do not understand how they keep their decorum and make us sound much smarter than we sometimes deserve. To the security personnel, to the Sergeant-at-Arms, I thank them so much for keeping us safe in this moment, when times become much more dangerous as we go.

To the food services staff and the cafeteria staff who keep us fed, we are so grateful for that. I thank them. I thank the maintenance and client service personnel, the legal staff who keep us out of trouble, and the Library of Parliament staff, who make us sound smarter than I know we all are. I thank the tech staff, the IT staff who keep our phones running and keep our technology going for us. I thank the Speaker and the Speaker's office, and of course our incredible interpreters, who ask us so gently and kindly to send our notes, and we only sometimes do. I want to thank them very much as well.

On my end, I also want to make sure that I thank the New Democrats' staff. It has been a difficult year for many of us. I am so very grateful for Blake, Christine, Jen, Peter and every one of the staff, who have been with us and who have done the important work.

I would like to echo the thanks we have heard from other parties. Our families endure an awful lot while we come to do our work in this place. I also want to thank our families.

I want to take this moment to encourage every one of us to go back to our ridings and to reflect on the great privilege that we have in serving in this place, and to come back in September perhaps kinder, perhaps more forgiving and perhaps more interested in rolling up our sleeves and getting to work for Canadians.

[Elizabeth May, Green, Saanich—Gulf Islands, BC]

Mr. Speaker, I think that my colleagues have thanked everyone already. I hope that no one was left out. I would like to send everyone my best wishes for the summer. May they all take good care of themselves and stay united for Canada.

We will be back in September. Let us stand united across party lines. This country is a country that has more in common than in difference. What makes this country the best place in the world to live in is that we take care of each other and love our neighbours. No matter what may be going on around us, know that we are blessed.

[The Speaker, Francis Scarpaleggia]

Dear colleagues, as we prepare to focus on our families and our constituents, I too wish to take a moment to thank all those who have made it possible for us to do our work here in the House of Commons.

On behalf of all members, I want to sincerely thank the administration employees who make our work possible: the interpreters, the IT team, the maintenance staff, clerks and pages, the broadcasting team and the Parliamentary Protective Service staff who are there day in and day out to keep us safe.

I also want to thank Library of Parliament staff and food services employees. Their service is an inspiration to us, and we are forever grateful to them.

To all, I wish a wonderful summer and, especially, a safe summer. I wish for everyone to be safe.

Take care everyone.

Before we say our goodbyes after question period, it is my duty pursuant to Standing Order 38 to inform the House that the questions to be raised this afternoon at the time of adjournment are as follows: the hon. member for Sherwood Park—Fort Saskatchewan, Employment; the hon. member for York—Durham, Taxation.

Sitting Suspended

[The Speaker, Francis Scarpaleggia]

The sitting is suspended to the call of the Chair.

(The sitting of the House was suspended at 1:48 p.m.)

(The House resumed at 2 p.m.)