moved that Bill C-31, A second Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025, be read the second time and referred to a committee.
François-Philippe Champagne Liberal
In committee (House), as of June 10, 2026
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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) providing temporary immediate expensing for eligible manufacturing or processing buildings;
(b) delivering automatic federal benefits for lower-income individuals;
(c) expanding the anti-avoidance rule for direct trust to-trust transfers to include indirect transfers of trust property to other trusts;
(d) limiting the deferral of tax on investment income resulting from the use of tiered corporate structures with mismatched year ends;
(e) clarifying the expenses that qualify as Canadian exploration expenses;
(f) implementing the Crypto-Asset Reporting Framework;
(g) removing bankrupt corporations, trusts and partnerships from the exception to the debt forgiveness rules;
(h) introducing a supplementary rule to strengthen the tax debt anti-avoidance rule;
(i) expanding the clean hydrogen investment tax credit to include hydrogen produced from methane pyrolysis as an eligible production pathway;
(j) enhancing the efficiency and effectiveness of information gathering during tax audits;
(k) providing that no Canada Carbon Rebate payments would be made in respect of tax returns, or adjustment requests, filed after October 30, 2026;
(l) simplifying, streamlining and harmonizing the qualified investment rules; and
(m) making a number of technical amendments, including to correct inconsistencies and to better align the law with its intended policy objectives.
It also amends the Excise Tax Act , in relation to certain measures in respect of the Income Tax Act , and the Income Tax Conventions Implementation Act, 1996 , which suspends the operation of the Canada-Russia Income Tax Agreement. Finally, it amends the Air Travellers Security Charge Act , the Excise Act, 2001 and the Select Luxury Items Tax Act in relation to certain measures in respect of the Income Tax Act .
Part 2 amends the Global Minimum Tax Act to, among other things, implement the UTPR that subjects the Canadian constituent entities of certain MNE groups to top-up tax in respect of the low-taxed profits of constituent entities of those MNE groups not already subject to an IIR or qualified domestic minimum top-up tax, implement certain aspects of the administrative guidance in respect of the GloBE Model Rules approved by the Inclusive Framework and published by the OECD and implement a number of technical amendments to correct mistakes or inconsistencies and to better align that Act with its intended policy objectives. This Part also makes amendments to the Access to Information Act , the Income Tax Conventions Interpretation Act and the Tax Court of Canada Act .
Part 3 amends the Excise Tax Act , the Excise Act , the Excise Act, 2001 and other related texts to implement various measures.
Division 1 of Part 3 implements certain measures in respect of the Excise Tax Act and related texts by
(a) clarifying the tax treatment of federally regulated credit unions for Goods and Services Tax/Harmonized Sales Tax (GST/HST) purposes;
(b) extending the application of the special GST/HST rules for certain investment plans to first home savings accounts;
(c) clarifying the application of the imported supply rules to financial institutions in respect of insurance policies or loans relating to persons resident in, or property located in, Canada;
(d) clarifying the GST/HST treatment of certain services supplied by the Canadian Payments Association or any of its members as a consequence of a recent amendment to the Canadian Payments Act ;
(e) ensuring that special GST/HST rules for financial institutions apply correctly to certain small investment plans, master pension entities, insurers that issue only annuities and sureties of performance bonds;
(f) making technical corrections to the input tax credit rules respecting the change in use of property following a sale of a business and to the GST/HST rules for financial institutions relating to mergers of investment plans;
(g) ensuring that the GST/HST applies properly to Lloyd’s Insurance;
(h) clarifying, in respect of financial institutions that do business in an HST province and at least one other province, filing requirements and rules related to the recovery of embedded GST/HST amounts;
(i) providing a six-month period, following the death of an individual who is a GST/HST registrant, during which no return of the individual or their estate is required to be filed;
(j) ensuring that a GST/HST reporting election between a supplier and its agent continues to apply despite the amalgamation, merger or wind-up of either party;
(k) authorizing the Canada Revenue Agency to share information with international tax authorities with which Canada has an information-sharing agreement, in a manner consistent with the Income Tax Act ; and
(l) making a number of technical amendments to correct inconsistencies and to better align the law with its intended policy objectives.
Division 2 of Part 3 implements certain measures in respect of the Excise Act , the Excise Act, 2001 and other related texts by
(a) making technical corrections in respect of the computation of the additional excise duty on cigars and the computation of negative amounts generated by statutory formulas;
(b) clarifying the tax treatment of certain cannabis and vaping products that are unaccounted for or that are taken for use;
(c) implementing a new limit in respect of packaged raw leaf tobacco for importation for personal use and making consequential amendments to ensure the proper enforcement of the new limit;
(d) allowing the Canada Revenue Agency to consider and grant relief to brewers in certain circumstances;
(e) extending the maximum validity period for certain licences from two years to three years; and
(f) authorizing the Canada Revenue Agency to share information with international tax authorities with which Canada has an information-sharing agreement, in a manner consistent with the Income Tax Act .
Part 4 enacts an Act and amends several Acts in order to implement various measures.
Division 1 of Part 4 amends the Trust and Loan Companies Act , the Bank Act and the Insurance Companies Act to prohibit financial institutions from issuing documents in bearer form and provide for the replacement of documents that are currently in bearer form.
Division 2 of Part 4 amends the Trust and Loan Companies Act , the Bank Act and the Insurance Companies Act to provide that no action lies against His Majesty in right of Canada and federal government officials for any acts or omissions made in good faith under those Acts.
Division 3 of Part 4 amends the Bank Act to require an institution to offer or sell deposit products in a non-discriminatory manner in certain circumstances.
Division 4 of Part 4 amends the Financial Administration Act to provide the Governor in Council with authority to make regulations with respect to the conditions under which contracts may be entered into by His Majesty or a Crown corporation. The Division also amends the Department of Public Works and Government Services Act to provide the Governor in Council with authority to make regulations respecting the complaints that may be reviewed by the Procurement Ombudsman and the persons who may file a complaint. The Division also makes a related amendment to the National Capital Act .
Division 5 of Part 4 increases the maximum amounts for accessing the Tax Court of Canada’s informal procedure for appeals under the Income Tax Act and Part IX of the Excise Tax Act .
Division 6 of Part 4 amends Schedule II to the Access to Information Act to prohibit the disclosure of confidential information obtained under the Retail Payment Activities Act or prepared from information obtained under that Act.
Division 7 of Part 4 amends the National Housing Act to increase the total of Canada Mortgage and Housing Corporation outstanding guarantees that are in force. The Division also amends the Protection of Residential Mortgage or Hypothecary Insurance Act to increase the limit for loans that are insured under that Act.
Division 8 of Part 4 amends the Bankruptcy and Insolvency Act to provide the Superintendent of Bankruptcy with the power to request various orders from the court if an unlicensed person acts or represents itself as a licensed trustee, and if a person solicits from another person insolvency filings under that Act or makes representations that are false or misleading in a material respect in relation to bankruptcy and insolvency. The Division also increases the maximum fines for certain offences under that Act.
Division 9 of Part 4 amends the Canada Labour Code to, among other things, prohibit non-compete clauses and other employment-related restrictions, except in certain circumstances.
Division 10 of Part 4 amends the Canadian Human Rights Act to eliminate the position of Deputy Chief Commissioner of the Canadian Human Rights Commission and to provide that the person holding that office is deemed to have been appointed as Chief Commissioner.
Division 11 of Part 4 amends the International Development Research Centre Act to, among other things, reduce the number of members of the Board of Governors of the International Development Research Centre from 14 to 12.
Division 12 of Part 4 amends the Tobacco and Vaping Products Act to provide that a review of the provisions and operation of that Act must be undertaken within five years after the report on the previous review has been tabled in both Houses of Parliament rather than every two years and to specify the period within which the report on the review must be tabled.
Division 13 of Part 4 amends the Pest Control Products Act to replace the mandatory re-evaluation of registered pest control products with a requirement for the Minister of Health to initiate a re-evaluation if, after carrying out an assessment, that Minister has reasonable grounds to believe that the health or environmental risks of a product have increased significantly.
Division 14 of Part 4 amends the Territorial Lands Act to, among other things,
(a) empower the Governor in Council, if the Governor in Council is of the opinion that it is in the national interest, to make orders
(i) to take certain measures with respect to certain lands in Nunavut, including to cancel licences to prospect, the recording of claims or leases of recorded claims or to provide that claims are not to be recorded, that leases of recorded claims are not to be issued or that licences to prospect or leases of recorded claims are not to be renewed, and
(ii) to provide for prohibitions associated with those measures for the persons that are the subject of the orders, including prohibiting the making of an application for a licence to prospect, to record a claim or to lease a recorded claim;
(b) provide that the Minister of Northern Affairs may determine whether compensation is to be paid to certain mineral rights holders that are the subject of the orders referred to in paragraph (a) and, if so, the amount; and
(c) empower the Governor in Council to make regulations respecting the implementation of the orders referred to in paragraph (a) and the compensation referred to in paragraph (b).
Division 15 of Part 4 amends the Red Tape Reduction Act to, among other things, ensure that the provisions of the Official Languages Act , or the provisions of an instrument made under that Act, cannot be the subject of an exemption under Part 2 of the Red Tape Reduction Act .
Division 16 of Part 4 contains measures relating to procurement, production and investment in respect of national defence and national security.
Subdivision A of Division 16 enacts the Defence Investment Agency Act . That Act establishes the Defence Investment Agency, whose mandate is to assist the Minister who presides over that Agency in the exercise of the Minister’s powers and performance of the Minister’s duties and functions relating to production, procurement and investment in respect of national defence or national security. That Act also provides for certain other powers, duties and functions of that Minister. Subdivision A also makes related and consequential amendments to other Acts.
Subdivision B of Division 16 amends the Defence Production Act to, among other things,
(a) extend the application of that Act to supplies and projects related to national security and to services related to national defence and national security;
(b) provide that the Minister who presides over the Defence Investment Agency has exclusive authority to acquire supplies and services related to national defence and national security that are required for the purposes of a department, board or agency of the Government of Canada, subject to certain exceptions;
(c) extend the purposes for which that Minister may engage in stockpiling to include national defence and national security, including economic security, and the defence and security of an associated government or other state;
(d) provide that Minister with new financial authorities, including the authority to enter into financial transactions for the purpose of investment in national defence and national security sectors; and
(e) establish procurement rules in relation to national defence and national security.
Subdivision B also makes consequential amendments and terminology changes to certain legislative texts.
Division 17 of Part 4 amends the Canada Transportation Act to, among other things,
(a) authorize the Governor in Council to choose to have the backlog of air travel complaints resolved by third parties engaged by the Minister of Transport or the Canadian Transportation Agency;
(b) transfer responsibility for the resolution of air travel complaints from the Canadian Transportation Agency to the Minister of Transport;
(c) authorize the Governor in Council to choose to have future air travel complaints resolved by third parties approved by the Minister of Transport;
(d) transfer authority to make regulations respecting air passenger rights from the Canadian Transportation Agency to the Minister of Transport;
(e) remove mandatory confidentiality requirements regarding air travel complaints; and
(f) increase the maximum administrative penalty payable by corporations for certain violations of the Canada Transportation Act or its regulations.
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-31s:
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-31 is a complex budget implementation act that establishes a new Defence Investment Agency to streamline military procurement, amends the Pest Control Products Act, and implements various fiscal measures. Opposition parties have criticized the bill as an omnibus measure that lacks transparency and accountability.
Liberal
Conservative
NDP
Bloc
Green
Jill McKnight Liberal Delta, BC
moved that Bill C-31, A second Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025, be read the second time and referred to a committee.
Steven Guilbeault Liberal Laurier—Sainte-Marie, QC
Mr. Speaker, a few months after I turned 25, I embarked on my first overseas trip, one that, without my knowing it, would set the course of my entire life. I was heading to Berlin for what was then a little-known gathering: the very first conference of parties on climate change, COP1. History was being made, and I was lucky enough to be in the room.
Like many of my peers at the time, I was setting off for the old world with my backpack, but unlike them, I was not going to be backpacking across Europe. Instead, I slept on a gymnasium floor with 600 young people from all over the world in what had, a few years earlier, been East Berlin.
We had a common goal: to convince governments around the world to agree on an ambitious plan to tackle climate change.
The experience made me realize not only how crucial the climate crisis and, as I would later discover, the nature crisis are, but also how important international collaboration is to finding solutions to these complex issues.
Over the next two decades, I channelled this conviction into environmental work with NGOs, advocating for change, mobilizing support and building bridges between science, civil society and public policy. It was this experience that ultimately led me to politics.
In 2019, then prime minister Justin Trudeau asked me to join the Liberal team to help accelerate action on climate change. When I became environment minister, my mandate included developing Canada's first comprehensive climate plan to meet our international obligations. We also developed the country's first comprehensive adaptation plan to prepare and protect Canadians from the dangers of a changing climate, changes that we can no longer avoid, and those plans were working.
These plans, through policies, regulations and legislation, have been designed to ensure that Canada makes its fair contribution to reducing pollution and protecting Canadians from the devastation we are already seeing in communities from coast to coast to coast.
Before making the final decision to run, there was one thing I asked: the ability to distance myself from the decision by the government to purchase the Trans Mountain pipeline. As an environmentalist with deep understanding of the scientific consensus on the urgency and need to rapidly reduce heat-trapping gases, I had opposed a number of oil and gas projects and had criticized the Trudeau government for moving ahead with the purchase of TMX.
Many of my political opponents have used these positions to try to portray me as anti-development. That has always made me smile a little, because throughout my professional career, I have championed numerous development projects across the country, such as wind and solar projects, public transit and active mobility initiatives, the electrification of our public transit system, including boosting sales of electric vehicles, and, more recently, the high-speed rail project.
I was onstage in Edmonton in 2015 when then NDP premier Rachel Notley announced her climate leadership plan. Again I was roundly criticized by some environmentalists for doing so, but I have always believed in collaborating with provinces within the framework of the scientific reality of climate change.
Much has changed since then. Just 10 years ago, for every dollar invested worldwide in fossil fuel production, another dollar was invested in clean and renewable technologies. Today, that ratio is two to one in favour of renewable energy. Last year, global electric vehicle sales reached nearly 23%.
There are not many reasons that lead people to enter politics. In my case, it was a desire to pursue my quest for a better environment, for the fight against climate change, and for nature protection. These intense, demanding and deeply meaningful seven years have been among the most formative of my life. I leave proud of what we have accomplished together.
After nearly seven years serving as the member for the beautiful riding of Laurier—Sainte‑Marie, the time has come for me to seek new avenues to continue my life's work. I will therefore be resigning my seat in the House later this summer.
I am profoundly grateful to my children, family, friends, staff and constituents, as well as volunteers, many of whom have come to Ottawa today to be with us and who have made this work possible. They gave me far more than I can ever give back. Mr. Speaker, I will not mention the fact that some of them may be here in the House, because you would tell me I am not allowed to do that.
The journey that began in Berlin more than 30 years ago is not over. It is simply continuing in another direction, with the same urgency and renewed hope.
The fight for our planet is the struggle of our generation, and I fully intend to keep fighting. It has been the honour of my life to represent my community and my country.
Shuv Majumdar Conservative Calgary Heritage, AB
Mr. Speaker, I am a rookie in the chamber, a new member of Parliament having served barely, not even, three years. However, I can acknowledge that public service comes at a price, a cost to our friends, our family and all our loved ones.
The hon. member for Laurier—Sainte-Marie certainly has committed himself to this service. We could say that he has very deep convictions. Perhaps we would not agree on anything. Probably we would not agree on anything, but his deep convictions might have been taken a bit too literally by him over the years. In fact, as colleagues may know, the hon. member was arrested in Lakeview in my riding, scaling former premier Ralph Klein's home, and was taken into custody. In a sense, he may have served more time in Calgary than I have.
Let me just say that it is a complex issue, because we know that his policies have caused hardships for over a decade. His policies have caused so much hardship for so many families across this country that the price that has been paid by millions of Canadians for his determination has been a very heartbreaking one for all Canadians to bear witness to, but rest assured that his legacy lives on with the current Liberal Prime Minister.
The Prime Minister has kept the tanker ban in place. The Prime Minister has kept the “no more pipelines” ban. The Prime Minister has kept the net-zero doctrine. He has kept the EV mandate. The Prime Minister has made sure that his legacy of plastic lids on coffee has been maintained, and in Calgary we cannot use compostable bags. He has kept the industrial carbon tax.
One must ask, as I conclude, if the member draws some satisfaction from the Liberal Prime Minister's carrying on his legacy.
Steven Guilbeault Liberal Laurier—Sainte-Marie, QC
Mr. Speaker, I think I heard a compliment in there somewhere. I think if all of us listened really hard, we would find it. I will take it.
Patrick Bonin Bloc Repentigny, QC
Mr. Speaker, today I want to heartily commend the member for Laurier—Sainte‑Marie, the former minister of environment and heritage, for his public service. I am even taking the unusual liberty of addressing him by name, Steven, this one last time.
He and I have known each other for 25 years. Back then, he was with Greenpeace. He had long hair and a longer beard, but with fewer grey hairs. He enjoyed climbing towers and installing solar panels on premiers' homes. Some people even called him “Jesus of Montreal”.
We crossed paths for years within the Quebec, Canadian and international environmental movements, and at over 30 international climate conferences, or COPs, which he participated in and excelled at, including a number which he attended as environment minister.
Without a doubt, one of his greatest achievements was the Kunming-Montreal agreement on biodiversity, a resounding success that would not have been possible without him. His accomplishments also and obviously include the climate change plan, which may not have been perfect or ambitious enough, but was by far the most ambitious in Canada's history.
We have certainly had our differences when it comes to the best way to serve the environmental cause. We did not always agree on the best strategy to take. We were sometimes critical of one another, but I never doubted his commitment to fighting climate change.
On behalf of the Bloc Québécois and myself, I want to wish him all the best going forward. I know that he will continue to advocate for the environment and climate in other forums and other groups, and I would be pleased to be able to work with him again one day. It is unfortunate that he is leaving, but it is a consequence and an illustration of a fundamental divide in Canada.
He was by far the most ambitious environment minister in the history of this country, the one who did the most. He is, without a doubt, the best environment minister this country has ever known. However, it was too much for Canada, and yet despite always being between a rock and a hard place, he truly did everything that he could. For that, I sincerely thank you, Steven.
Now that he might have more free time on his hands this summer, I heard that, if he wants to have a bit of fun and if he wants to send a clear message to the government about climate change, he can always visit the CN tower.
The question that I want to ask him today and the one that is on everyone's mind is this: Will he take this opportunity to give us a sneak peek at what he plans to do next?
Steven Guilbeault Liberal Laurier—Sainte-Marie, QC
Mr. Speaker, I sincerely thank my colleague and friend from the Bloc Québécois, the member for Repentigny, for his kind words, on his own behalf and, as I understand it, on behalf of his party.
The political arena can sometimes be very difficult, but it is also a place where we can accomplish great things.
When the United Nations approached us in spring 2022 to ask us to host COP15 in Montreal, a conference that normally takes a year, if not two, to organize, we had only six months to do so. On top of that, we had to work closely with China, which was presiding over the conference, a country with which our diplomatic relations at the time were rather limited. The prime minister at the time, Mr. Trudeau, supported in particular by our former foreign affairs minister and current minister responsible for economic development, did not hesitate to support me in embarking on this adventure with the entire Canadian community, including NGOs, indigenous peoples and many private-sector companies. In the span of two weeks, we succeeded in convincing 196 countries to protect 30% of the planet. Today, this is referred to as the “Paris agreement for nature”, the equivalent of the Paris climate agreement.
People can achieve great things by getting into politics. I urge everyone watching who is wondering whether they should one day take the plunge to go for it, pursue their dreams and do everything they can.
Mark Gerretsen Liberal Kingston and the Islands, ON
Mr. Speaker, I thank my colleague for the time he has spent in the House. I certainly will not forget when he was first elected in 2019. I had been here for four years, and I was sitting in the House when he was about to give his first speech. He turned around to me and said, “Do I start talking now?” He was just getting his feet established here, but it did not take him long to become a force to be reckoned with in the House.
I thank him for the time he spent with us and for always pushing the government, for always pushing us individually, to do more and to be more thoughtful when it comes to climate change and what we could do. He always pushed us to do better no matter the circumstances.
The member opened his speech by talking about a young 20-year-old who travelled for the first time to engage in activities around climate change. What would he say today to that young 20-year-old to give him advice?
Steven Guilbeault Liberal Laurier—Sainte-Marie, QC
Mr. Speaker, I want to thank the government whip for everything he has done for me personally and professionally in the House. He has been an incredible ally, as have many people on both sides of the House.
To answer his question, like I said in French a few moments ago, I would tell this young 25-year-old, wide-eyed Canadian going abroad for the first time to believe in his dreams. If I told him then that one day he would serve as a member of Parliament, that he would even be the minister of environment and climate change, I am not sure that 25-year-old would have believed that. We should believe in our dreams. Sometimes they come true.
Gord Johns NDP Courtenay—Alberni, BC
Mr. Speaker, this resignation should be of serious concern to all Canadians. It is a huge wake-up call, hopefully for everybody. What our colleague is doing today takes incredible courage. It takes courage to stand up for climate science and environmental protection for future generations when powerful interests inside government are pushing in the opposite direction.
As New Democrats, we have had the opportunity to work across the aisle with our colleague when he was a former minister on a number of important issues, including climate accountability, biodiversity protection and building a fair transition for workers and communities. We may not have always agreed, but he understood that the climate crisis demands action, not delay. The people of Laurier—Sainte-Marie were represented by someone who consistently fought to put the climate crisis and environmental protection on the national agenda. Now the government is weakening emissions caps, backing away from environmental protection and putting fossil fuel expansion ahead of climate leadership while Canadians face devastating fires, floods and extreme weather.
We as New Democrats want to thank the member for his courage and his public service. We want to wish him well and encourage him to keep fighting for climate justice and for the future of our planet. We look forward to continuing to work with him to tackle the climate crisis.
Steven Guilbeault Liberal Laurier—Sainte-Marie, QC
Mr. Speaker, I want to thank my hon. NDP colleague from Courtenay—Alberni for his comments. He has been an incredible ally and friend in the House. He is right that we have worked closely together on a number of issues. I have always appreciated his dedication to environmental issues and to working together to find solutions, something that is not always necessarily easy in this place. For that I want to thank him.
I want to assure him that the fight is not over. I will continue my battle for a greener, safer planet outside of this great House.
Elizabeth May Green Saanich—Gulf Islands, BC
Mr. Speaker, I would like to thank our colleague and dear friend, the member for Laurier—Sainte-Marie.
I just want to say that it is an honour to work with him here. We have been friends for a long time, of course. It was an honour to work together as MPs in the House. It is a great honour for me. It is true that I will miss him here in Parliament, but I know that we will continue to work together.
I do not know in what fashion, I do not know how, but I know that courage should be respected regardless of views. What we are dealing with is a crisis, but it is heartbreaking in this moment.
I would like to thank the residents of Laurier—Sainte-Marie for their wisdom in electing him as their MP.
The only question I would have would be to give the member one more chance to tell us, of all the extraordinary things he has accomplished in his service to this place, what achievement he is most proud of or would want us to remember.
Steven Guilbeault Liberal Laurier—Sainte-Marie, QC
Mr. Speaker, I would like to thank my long-time friend, the leader of the Green Party and member of Parliament for Saanich—Gulf Islands, for her remarks.
We have indeed known each other for a very long time. We worked together before we entered politics, although her political career began much earlier than mine. We have a lot in common, including our birthday, which is coming up soon, for those who are interested.
I want to assure her that I will continue to be there for her and for everyone who wants to work on issues related to fighting climate change and protecting biodiversity. I will never be far away if they need me. I will always be happy to help.
The House resumed consideration of the motion that Bill C-31, A second Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025, be read the second time and referred to a committee.
Jasraj Singh Hallan Conservative Calgary East, AB
Mr. Speaker, before I get started, I just wanted to ask for unanimous consent to split my time.
Budget 2025 Implementation Act, No. 2Government Orders
