Making Life More Affordable for Canadians Act

An Act respecting certain affordability measures for Canadians and another measure

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 amends the Income Tax Act to reduce the marginal personal income tax rate on the lowest tax bracket to 14.5% for the 2025 taxation year and to 14% for the 2026 and subsequent taxation years.
Part 2 amends the Excise Tax Act and other related Regulations to implement a temporary GST new housing rebate for first-time home buyers.
Part 3 repeals Part 1 of the Greenhouse Gas Pollution Pricing Act and the Fuel Charge Regulations .
Part 4 amends the Canada Elections Act to make changes to the requirements relating to political parties’ policies for the protection of personal information.

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-4s:

C-4 (2021) Law An Act to amend the Criminal Code (conversion therapy)
C-4 (2020) Law COVID-19 Response Measures Act
C-4 (2020) Law Canada–United States–Mexico Agreement Implementation Act
C-4 (2016) Law An Act to amend the Canada Labour Code, the Parliamentary Employment and Staff Relations Act, the Public Service Labour Relations Act and the Income Tax Act

Votes

June 12, 2025 Passed 2nd reading of Bill C-4, An Act respecting certain affordability measures for Canadians and another measure

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-4 aims to make life more affordable by cutting taxes, eliminating GST on new homes for first-time buyers, and repealing consumer carbon pricing.

Liberal

  • Reduces taxes for 22 million Canadians: Bill C-4 lowers the tax rate for the first income bracket from 15% to 14%, benefiting 22 million Canadians and saving families up to $840 annually.
  • Improves housing affordability for first-time buyers: The bill eliminates the GST on new homes valued up to $1 million for first-time homebuyers, providing significant savings and encouraging new construction.
  • Eliminates consumer carbon pricing: Bill C-4 permanently removes the consumer carbon price, reducing costs at the pump and for home heating, while maintaining industrial carbon pricing.
  • Part of a broader economic plan: The bill is a core component of the government's commitment to build the strongest economy in the G7 and enhance affordability through various social and infrastructure programs.

Conservative

  • Bill C-4 offers half measures: Conservatives view Bill C-4 as adopting their ideas but watering them down, offering insufficient relief for the affordability crisis caused by Liberal deficits, spending, and taxation.
  • Demand full carbon tax repeal: The party demands a complete repeal of all carbon taxes, including the industrial carbon tax, arguing it continues to increase prices on food, housing, and other essential goods.
  • Insufficient tax relief: Conservatives criticize the bill's income tax cut and GST rebate as too small and limited, failing to provide meaningful financial relief to struggling Canadian families and seniors.
  • Blame Liberal spending for crisis: The party attributes the affordability crisis and high inflation to the Liberal government's record deficits, excessive spending, and increased national debt.

Bloc

  • Tax cuts harm vulnerable citizens: The party criticizes the tax cut as an ill-conceived election ploy that offers minimal benefit while increasing taxes for 60,000 vulnerable Canadians, including those with disabilities, due to impacts on refundable tax credits.
  • Opposes carbon pricing elimination: The Bloc condemns the elimination of consumer carbon pricing outside Quebec as an environmental setback and an injustice, demanding the return of $814 million taken from Quebec taxpayers for rebates elsewhere.
  • Supports GST rebate, with caveats: The party supports the GST rebate for first-time homebuyers and successfully amended the bill to include more eligible individuals, but notes the rejection of their interest-free down payment loan proposal.
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Making Life More Affordable for Canadians ActGovernment Orders

December 1st, 2025 / 12:15 p.m.

Conservative

Dan Muys Conservative Flamborough—Glanbrook—Brant North, ON

Mr. Speaker, Feed Ontario's “Hunger Report 2025” came out in recent days, and the numbers were very shocking. We saw an increase in the number of seniors, working people and people with disabilities accessing food banks. I have a question for my colleague, who cited some of the disparities in the savings on taxes within this bill for single seniors and single parents.

The bill is called the making life more affordable for Canadians act. Does it accomplish that at all? What should have been done differently?

Making Life More Affordable for Canadians ActGovernment Orders

December 1st, 2025 / 12:15 p.m.

Conservative

Jeremy Patzer Conservative Swift Current—Grasslands—Kindersley, SK

Mr. Speaker, while there is little income tax relief in this bill, the cost of inflation and the cost of food continue to go up. I keep track of the price of butter, for example, and in just the last year, it has gone up $2 at my local grocery store.

There was an article by Policy Options magazine, entitled “Ten million Canadians live in food-insecure households. The federal budget doesn’t help them.” A quarter of Canadians are food insecure. This bill does nothing to help those Canadians be able to get out of that particular position. If the government was serious, this is the kind of thing it would look to address.

Making Life More Affordable for Canadians ActGovernment Orders

December 1st, 2025 / 12:15 p.m.

Conservative

Michael Ma Conservative Markham—Unionville, ON

Mr. Speaker, there is one message that the Conservatives have for the Liberals when it comes to their overall approach in bills like Bill C-4: Get out of the way.

On the surface, the Liberals are selling Bill C-4 as a way of giving a tax break to 22 million Canadians, among other components. That is the headline. That is the label on the packaging. What is the fine print on the packaging? The Conservatives took a look. The fine print is about embedding this proposed tax break in the bigger picture of Liberal deficit spending.

We have just passed a new budget that runs a $78-billion deficit. The government is adding $90 billion in new spending. That is $5,000—

Making Life More Affordable for Canadians ActGovernment Orders

December 1st, 2025 / 12:15 p.m.

Conservative

Gérard Deltell Conservative Louis-Saint-Laurent—Akiawenhrahk, QC

Mr. Speaker, I have a point of order. First of all, I want to apologize to my colleague.

There are some technical problems. I very much appreciate all of my colleagues here, but the camera is not focused on the person speaking. I am sure a lot of people have noticed. It reminds me of the good old days, when I was a TV journalist.

Maybe we can fix it right now.

Making Life More Affordable for Canadians ActGovernment Orders

December 1st, 2025 / 12:15 p.m.

The Assistant Deputy Speaker John Nater

I thank the hon. member for his intervention. I am going to pause for just a second.

I ask the member to hold on for a brief intervention while I consult with the Table.

Sitting SuspendedMaking Life More Affordable for Canadians ActGovernment Orders

December 1st, 2025 / 12:20 p.m.

The Assistant Deputy Speaker John Nater

What we are going to do at this point is suspend the House to the call of the Chair.

(The sitting of the House was suspended at 12:19 p.m.)

(The House resumed at 12:33 p.m.)

Sitting ResumedMaking Life More Affordable for Canadians ActGovernment Orders

December 1st, 2025 / 12:30 p.m.

The Assistant Deputy Speaker John Nater

Before we allow the member for Markham—Unionville to begin his statement, I ask whether he has the unanimous consent of the House to allow him to deliver his remarks from a seat that is not assigned to him.

Sitting ResumedMaking Life More Affordable for Canadians ActGovernment Orders

December 1st, 2025 / 12:30 p.m.

Some hon. members

Agreed.

Sitting ResumedMaking Life More Affordable for Canadians ActGovernment Orders

December 1st, 2025 / 12:30 p.m.

Conservative

Michael Ma Conservative Markham—Unionville, ON

Mr. Speaker, there is one message the Conservatives have for the Liberals when it comes to their overall approach in bills like Bill C-4: Get out of the way.

On the surface, the Liberals are selling Bill C-4 as a way to give a tax break to 22 million Canadians, among other components. That is the headline. That is the label on the package. What is in the fine print on this packaging? The Conservatives took a look. The fine print is about embedding this proposed tax break in the bigger picture of Liberal deficit spending.

We just passed a new budget running a $78-billion deficit. The government is adding $90 billion in new spending. That is $5,000 per Canadian household. Meanwhile, the tax break on offer for Canadians in Bill C-4 checks out to $90 per month. Anything on offer in the bill is already wiped out by interest on the Liberals' deficit spending. The central-planning Liberals are committed to interventionist tactics. We, as Conservatives, are simply asking them to get out of the way of hard-working Canadians so they can build our country strong.

We are in a shameful situation in this country, where over two million Canadians are visiting food banks every month. At the end of every month, paycheques are not going far enough. Why is that? The Liberals want to deflect and blame this solely on the trade deficit. However, there is a simple economic fact: When we create more units of currency and map them to an economy that is not meaningfully producing more units of goods and services, we get inflation. As a case in point, in the last five years, grocery prices have risen more than 20%. We cannot print our way out of economic stagnation. We are already in this situation because of all the deficit spending engaged in during the Trudeau years. Why are we doing more of the same?

How insulting it is to hard-working Canadians for the Liberals to create a macro situation where paycheques are not enough for food and rent, then pat themselves on the back for doling out welfare in various guises. It is no different from throwing rocks at household windows and offering window replacement services, or pushing us into a pool and offering us a floater, yet this is the world view of the interventionist, nanny-state central planners. The interest payments on our debt already exceed what is transferred to provinces for health care, yet the modus operandi of the nanny state is rather to add to this debt instead of simply letting the natural drive of hard-working Canadians carry our economy forward.

Instead of getting out of the way, the Liberals choose to continually stand in the way of a naturally productive, real economy. How can we meaningfully affect prices at the grocery store when the industrial carbon tax makes it harder to grow food, when the fuel standard makes it harder to ship food and when the packaging tax makes it harder to sell food? The Liberals operate in a system of intervention and then propose branded, one-shot measures to create the image of doing good by Canadians. If they stopped their environmentalist overreach, Canadians could do good by themselves.

I want to affirm, right now, that all parties in the House seem to me to be committed to making lives more affordable for Canadians. What separates us is not only our methods but also what we can call accumulated technical debt from previous approaches. No matter how many one-off, targeted measures the Liberals put on offer, they are weighed down by the second-order effects of having engaged in far too much deficit spending. The cumulative path of dependence on 10 years of out-of-control spending is a national situation where monthly income cannot meet monthly bills. Therefore, what we must address here is the root of the mindset behind all the deficit spending.

Allow me a moment to address how the Liberals could get out of the way and, in so doing, alter the course of Canada's affordability crisis. We can do this only by empowering hard-working Canadians to take the lead.

The first shift is one of mindset. Do the Liberals believe in the capacity of their fellow citizens? Do they believe in the entrepreneurs and businesses that move the needle economically in this country? If they do not, I completely understand why they are so attached to interventionist measures. It all makes sense. Otherwise, if the Liberals actually believe in the people, they should get out of the way and create opportunities for everyday Canadians to step up through grassroots initiatives.

The second shift consists of removing all the hidden taxes that pile onto the price of groceries. The Conservatives will keep on repeating this until the Liberals hear us: Remove the industrial carbon tax, remove the fuel standard and remove the packaging tax. When I say, “Get out of the way”, there is a very literal way to do this. Why are the Liberals hindering every single step of the grocery supply chain? Food is such a fundamental part of total monthly spending, and this is the one, single area where a concerted effort to get out of the way would yield genuine results. The Liberals do not need a history lesson from me, but one of the core drivers of the French Revolution was the elevated price of grain. There is no area where the Liberals should be more incentivized to get out of the way than the total supply chain that affects grocery prices. When it comes to food, the issue extends beyond partisanship. This is life or death.

Finally, the third shift is amplifying the power of a common Canadian paycheque. Canadians are already putting in the hours, day in and day out. Why can Canadians not afford basic necessities through the income they are already earning? It is an insult to every hard-working household to receive handouts after putting in an honest day's work. I believe the Liberals need to do some soul-searching around how they have created this macro trap where the average monthly salary is not enough to afford the average monthly bills.

The bottom line here is very clear: The $90-per-month benefit in Bill C-4 is wiped out by the $5,000-per-household cost of deficit spending in the new Liberal budget. If the Liberals want to address affordability, their first step should be tackling the basket of items in every Canadian's monthly spend: groceries. They can do this by stopping their nanny-state, central-planning interventions, stopping the industrial carbon tax, stopping the fuel standard and stopping the packaging tax.

My Liberal colleagues, please get out of the way of hard-working Canadians and have the conviction that people can make this economy thrive.

Sitting ResumedMaking Life More Affordable for Canadians ActGovernment Orders

December 1st, 2025 / 12:40 p.m.

Kings—Hants Nova Scotia

Liberal

Kody Blois LiberalParliamentary Secretary to the Prime Minister

Mr. Speaker, I have two questions.

The member mentioned clean fuel standards. I find it disappointing that the Conservative Party, at a time when canola farmers in this country and members of the Canola Council of Canada are talking about the importance of biofuel policy in driving domestic demand while there is uncertainty in the markets.

Can the member opposite explain why the Conservative Party is against the biofuel policy that helps support canola farmers, including in many of the ridings the Conservative Party represents?

Also, on China, we think it is important to engage as a government and to have conversations to remove the tariffs that are in place. The member for Simcoe North and other Conservative members have suggested that any engagement with China is a bad policy.

Would the member care to give his perspective on that, as well?

Sitting ResumedMaking Life More Affordable for Canadians ActGovernment Orders

December 1st, 2025 / 12:40 p.m.

Conservative

Michael Ma Conservative Markham—Unionville, ON

Mr. Speaker, if we look at what is happening today, we are seeing reciprocal tariffs between China and Canada. When Canada imposed a 100% tax on electric vehicles, China imposed reverse tariffs on Canada. What we need to look at is how effective the Liberal government has been in negotiating all the tariffs around the world, whether it is with China, the U.S. or Europe. We seem to be getting more tariffs rather than reducing them.

I would like to understand how the Liberal government is going to be addressing this and demonstrating to Canadians that it is working for Canadians.

Sitting ResumedMaking Life More Affordable for Canadians ActGovernment Orders

December 1st, 2025 / 12:40 p.m.

Bloc

Mario Beaulieu Bloc La Pointe-de-l'Île, QC

Mr. Speaker, by officially scrapping the carbon tax, Bill C-4 confirms that Quebeckers were robbed.

The Liberal government decided to entice voters with compensation for the carbon tax, even though the tax had not even been levied for the period in question. This was funded through taxes paid by Quebeckers, meaning we lost $814 million.

What does my colleague think of that?

Sitting ResumedMaking Life More Affordable for Canadians ActGovernment Orders

December 1st, 2025 / 12:45 p.m.

Conservative

Michael Ma Conservative Markham—Unionville, ON

Mr. Speaker, this is another demonstration of the Liberal government mismanaging the taxes it has collected. The so-called carbon tax, back then, was ineffective. It did not do anything for Canadians and did not do anything for carbon reduction. It is a reflection of the Liberal government's mismanagement.

Sitting ResumedMaking Life More Affordable for Canadians ActGovernment Orders

December 1st, 2025 / 12:45 p.m.

Conservative

Kelly McCauley Conservative Edmonton West, AB

Mr. Speaker, I wonder if my colleague could comment on the hypocrisy of the Liberals.

For a decade, they said that, if we did not believe in the carbon tax, the world would burn, and that if we were against the inflationary carbon tax, flooding and catastrophes would happen. Then they turned around and withdrew the carbon tax, saying that it was too inflationary.