C-19Budget Implementation Act, 2022, No. 1
An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures
Government bill, introduced in the House of Commons on April 28, 2022
- Status
- Became law on June 23, 2022 · S.C. 2022, c. 10
What it does
Implements budget tax changes, creates a vaping product tax, and adds a new tax on certain luxury vehicles, aircraft and boats.
What it does
- Creates a labour mobility deduction of up to $4,000 for eligible tradespeople who temporarily relocate for work, starting in the 2022 tax year.
- Changes tax rules for passenger vehicles, social assistance amounts, the disability tax credit for type 1 diabetes, the climate action incentive, and zero-emission technology manufacturing, including a new corporate deduction with phased rates.
- Treats some social assistance from Canada, a province, or an Indigenous governing body as not blocking parent or dependant status, and adds Indigenous governing bodies to the Children’s Special Allowances Act, all effective January 1, 2020.
- Changes charity rules by defining qualifying disbursements, allowing gifts to grantee organizations, limiting gifts to qualified donees to 50% of a charitable organization’s income, and changing disbursement quota and penalty rules.
- Treats certain home purchase agreement assignments as taxable real property sales, updates GST/HST rebate rules for nurse practitioners, and creates a federal vaping product tax and licence regime with stamps, duties, warehousing rules, and offences.
- Enacts the Select Luxury Items Tax Act for certain vehicles, aircraft and vessels over $100,000 or $250,000, and adds rules for bankruptcy, amalgamations, partnerships, electronic filing and payment, audits, penalties, and offences.
Who it affects
- Tradespeople
- People with type 1 diabetes
- Charities
- Families receiving social assistance
- Home buyers with assigned contracts
- Vaping product businesses
- Buyers of luxury vehicles, aircraft and vessels
- Corporations and partnerships
Background
The bill implements certain provisions of the federal budget tabled on April 7, 2022. It also adds other tax and excise measures, including a new luxury items tax and vaping rules.
Where it is
House of Commons
First reading
Completed.
Second reading
Completed.
Committee
Completed.
Report stage
Completed.
Third reading
Completed.
Senate
First reading
Completed.
Second reading
Completed.
Committee
Completed.
Third reading
Completed.
Senate pre study
Completed.
Royal assent
Royal assent
Completed.
Introduced by a cabinet minister on behalf of the government. Government bills get set time for debate, so they are the most likely to become law. How a bill becomes law
How the House voted
3rd reading and adoption of Bill C-19, An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures
Vote 145,
Passed
202 yeato115 nay · 12 paired
Party breakdown for vote 145 Party Position Yea Nay Did not vote Liberal Yea 149 0 10 Conservative Nay 0 112 7 Bloc Yea 29 0 3 NDP Yea 24 0 1 Green Nay 0 2 0 Independent Nay 0 1 0 Total 202 115 Bill C-19, An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures (recommittal to a committee)
Vote 144,
Failed
140 yeato173 nay · 12 paired
Party breakdown for vote 144 Party Position Yea Nay Did not vote Liberal Nay 0 147 12 Conservative Yea 111 0 8 Bloc Yea 28 0 4 NDP Nay 0 24 1 Green Nay 0 2 0 Independent Yea 1 0 0 Total 140 173 3rd reading and adoption of Bill C-19, An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures (subamendment)
Vote 143,
Failed
140 yeato174 nay · 12 paired
Party breakdown for vote 143 Party Position Yea Nay Did not vote Liberal Nay 0 148 11 Conservative Yea 110 0 9 Bloc Yea 29 0 3 NDP Nay 0 24 1 Green Nay 0 2 0 Independent Yea 1 0 0 Total 140 174 Concurrence at report stage of Bill C-19, An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures
Vote 126,
Passed
203 yeato116 nay · 8 paired
Party breakdown for vote 126 Party Position Yea Nay Did not vote Liberal Yea 150 0 9 Conservative Nay 0 114 5 Bloc Yea 30 0 2 NDP Yea 22 0 3 Green Nay 0 2 0 Independent Yea 1 0 0 Total 203 116 Bill C-19, An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures (report stage amendment)
Vote 125,
Failed
113 yeato206 nay · 8 paired
Party breakdown for vote 125 Party Position Yea Nay Did not vote Liberal Nay 0 150 9 Conservative Yea 113 0 6 Bloc Nay 0 30 2 NDP Nay 0 23 2 Green Nay 0 2 0 Independent Nay 0 1 0 Total 113 206 Bill C-19, An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures (report stage amendment)
Vote 124,
Passed
319 yeato0 nay · 8 paired
Party breakdown for vote 124 Party Position Yea Nay Did not vote Liberal Yea 150 0 9 Conservative Yea 113 0 6 Bloc Yea 30 0 2 NDP Yea 23 0 2 Green Yea 2 0 0 Independent Yea 1 0 0 Total 319 0 Bill C-19, An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures (report stage amendment)
Vote 123,
Failed
143 yeato176 nay · 8 paired
Party breakdown for vote 123 Party Position Yea Nay Did not vote Liberal Nay 0 150 9 Conservative Yea 113 0 6 Bloc Yea 30 0 2 NDP Nay 0 23 2 Green Nay 0 2 0 Independent Nay 0 1 0 Total 143 176 Bill C-19, An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures (report stage amendment)
Vote 122,
Failed
113 yeato206 nay · 8 paired
Party breakdown for vote 122 Party Position Yea Nay Did not vote Liberal Nay 0 150 9 Conservative Yea 113 0 6 Bloc Nay 0 30 2 NDP Nay 0 23 2 Green Nay 0 2 0 Independent Nay 0 1 0 Total 113 206 Time allocation for Bill C-19, An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures
Vote 121,
Passed
174 yeato146 nay · 2 paired
Party breakdown for vote 121 Party Position Yea Nay Did not vote Liberal Yea 151 0 8 Conservative Nay 0 115 4 Bloc Nay 0 29 3 NDP Yea 22 0 3 Green Split evenly 1 1 0 Independent Nay 0 1 0 Total 174 146 2nd reading of Bill C-19, An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures
Vote 82,
Passed
207 yeato117 nay
Party breakdown for vote 82 Party Position Yea Nay Did not vote Liberal Yea 150 0 9 Conservative Nay 0 114 5 Bloc Yea 32 0 0 NDP Yea 25 0 0 Green Nay 0 2 0 Independent Nay 0 1 0 Total 207 117 2nd reading of Bill C-19, An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures (reasoned amendment)
Vote 81,
Failed
115 yeato211 nay
Party breakdown for vote 81 Party Position Yea Nay Did not vote Liberal Nay 0 152 7 Conservative Yea 114 0 5 Bloc Nay 0 32 0 NDP Nay 0 25 0 Green Nay 0 2 0 Independent Yea 1 0 0 Total 115 211 2nd reading of Bill C-19, An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures (subamendment)
Vote 80,
Failed
115 yeato211 nay
Party breakdown for vote 80 Party Position Yea Nay Did not vote Liberal Nay 0 152 7 Conservative Yea 114 0 5 Bloc Nay 0 32 0 NDP Nay 0 25 0 Green Nay 0 2 0 Independent Yea 1 0 0 Total 115 211 Time allocation for Bill C-19, An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures
Vote 79,
Passed
178 yeato149 nay
Party breakdown for vote 79 Party Position Yea Nay Did not vote Liberal Yea 152 0 7 Conservative Nay 0 115 4 Bloc Nay 0 32 0 NDP Yea 25 0 0 Green Nay 0 2 0 Independent Yea 1 0 0 Total 178 149
What MPs said
Each party’s first speech on this bill in the House, from Hansard. Excerpts are the speaker’s opening sentences, unedited.
LiberalChrystia Freeland· May 3, 2022
“I am pleased to start today's debate on Bill C-19, an act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures. I would like to begin by explaining the context of the current debate.”
Read the full speech on openparliament.caConservativeEd Fast· May 3, 2022
“Let me start by saying that this bill is effectively the budget implementation act, which would implement a portion of the last federal budget, budget 2022, which was tabled just over a month ago.”
Read the full speech on openparliament.caBlocLouise Chabot· May 3, 2022
“I may not be able to say that I had time to study all 500 pages of Bill C-19, but I have a few comments. There is a lot of talk about work, workers and the importance of employment.”
Read the full speech on openparliament.caNDPDaniel Blaikie· May 4, 2022
“I am pleased to rise and participate in the debate on the budget implementation act today. I might start just by saying that I am wearing this flower to mark MS Awareness Day, as many members, indeed perhaps all members, were doing today in the House, which I think is a great thing.”
Read the full speech on openparliament.caGreenMike Morrice· May 9, 2022
“I appreciate the chance to share some reflections with respect to the budget and the implementation act, Bill C-19. I want to start by talking about housing.”
Read the full speech on openparliament.ca
Read the source
LEGISinfo status: Royal assent received. Bill data from LEGISinfo, votes from openparliament.ca and the House of Commons. Last updated October 13, 2026.