C-358An Act to amend the Excise Tax Act (carbon pollution pricing)
Private member's bill, introduced in the House of Commons on October 4, 2023
- Status
- At second reading in the House of Commons since October 4, 2023
What it does
Removes GST from carbon pollution pricing charges and adds emission allowances to a GST-free list.
What it does
- Excludes carbon pricing charges from the amount used to calculate GST, including charges under the Greenhouse Gas Pollution Pricing Act and provincial carbon levies.
- Repeals subsection 221(2.1) and subsection 261(2.1) of the Excise Tax Act.
- Updates the wording for self-assessed tax on real property when the supplier does not collect the tax.
- Sets a four-year limit for reassessing certain GST on supplies covered by subsection 221(2).
- Adds a new Schedule VI entry for a supply of emission allowances.
Who it affects
- People and businesses paying carbon pricing charges
- GST registrants
- Real property suppliers and buyers
- Suppliers of emission allowances
- Provincial carbon levy systems
Background
The bill amends the Excise Tax Act. The drafters say it would eliminate GST in respect of carbon pollution pricing.
Where it is
House of Commons
First reading
Completed.
Second reading
Current stage. Now here
Committee
Not reached.
Report stage
Not reached.
Third reading
Not reached.
Senate
First reading
Not reached.
Second reading
Not reached.
Committee
Not reached.
Third reading
Not reached.
Royal assent
Royal assent
Not reached.
Introduced by an MP who is not a minister. These bills compete in a lottery for debate time, and most do not become law. How a bill becomes law
How the House voted
No recorded votes yet
Read the source
LEGISinfo status: Outside the Order of Precedence. Bill data from LEGISinfo, votes from openparliament.ca and the House of Commons. Last updated October 13, 2026.