An Act to amend the Income Tax Act

Short title: Canada Groceries and Essentials Benefit Act Bill C-19 (45-1) Status: Royal assent received Type: House Government Bill Sponsor: François-Philippe Champagne, Minister of Finance and National Revenue (Saint-Maurice—Champlain) Latest stage: Royal assent Legislative

summary <div>The Library of Parliament does not prepare Legislative Summaries for self-explanatory measures. The following is a short

summary:<br/><br/>On January 2026, the Minister of Finance and National Revenue introduced Bill C-19,

An Act to amend the Income Tax Act (Canada Groceries and Essentials Benefit Act) in the House of Commons and it was given first reading. <br/><br/>Bill C-19 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.</div> House of Commons — First reading: Completed (2026-01-28) House of Commons — Second reading: Completed (2026-02-02) House of Commons — Consideration in committee: Completed (2026-02-04) House of Commons — Report stage: Completed (2026-02-04) House of Commons — Third reading: Completed (2026-02-04) Senate — First reading: Completed (2026-02-05) Senate — Second reading: Completed (2026-02-10) Senate — Third reading: Completed (2026-02-12) LEGISinfo: https://www.parl.ca/legisinfo/en/bill/45-1/c-19