An Act respecting temporary cost of living relief (affordability)

Short title: Tax Break for All Canadians Act Bill C-78 (44-1) Status: Royal assent received Type: House Government Bill Sponsor: Chrystia Freeland, Deputy Prime Minister and Minister of Finance (University—Rosedale) Latest stage: Royal assent Legislative

summary <div>The Library of Parliament does not prepare Legislative Summaries for bills debated under urgency and emergency. The following is a short

summary:<br/><br/>On November 2024, the Deputy Prime Minister and Minister of Finance introduced Bill C-78,

An Act respecting temporary cost of living relief (affordability) (Tax Break for All Canadians Act), and it was given first reading. <br/><br/>Bill C-78 amends the Excise Tax Act in order to implement a temporary GST/HST holiday between December 14, 2024 and February 15, 2025 inclusively in respect of certain taxable supplies.</div> House of Commons — First reading: Completed (2024-11-27) House of Commons — Second reading: Completed (2024-11-28) House of Commons — Consideration in committee: Completed (2024-11-28) House of Commons — Report stage: Completed (2024-11-28) House of Commons — Third reading: Completed (2024-11-28) Senate — First reading: Completed (2024-12-03) Senate — Second reading: Completed (2024-12-03) Senate — Consideration in committee: Completed (2024-12-05) Senate — Third reading: Completed (2024-12-12) LEGISinfo: https://www.parl.ca/legisinfo/en/bill/44-1/c-78