C-382An Act to amend the Excise Tax Act and the Income Tax Act (extra-energy-efficient products)
Private member's bill, introduced in the House of Commons on February 14, 2024
- Status
- At second reading in the House of Commons since February 14, 2024
What it does
Exempts extra-energy-efficient products from GST and adds a 10% income tax credit for individuals who buy them, up to $1,000 a year.
What it does
- Creates a GST exemption for supplies of extra-energy-efficient products, including listed appliances, air conditioners, heat pumps, furnaces, water heaters, lighting, electronics and electric motors.
- Creates an income tax credit for individuals who buy extra-energy-efficient products, equal to 10% of the amount paid, up to $1,000 a year.
- Lets the Governor in Council designate products or product classes as extra-energy-efficient by regulation if they beat the current energy-efficiency standard by at least 10% and have less than 50% of the domestic market.
- Requires those regulations to be reviewed at least every five years.
- Lets the Minister fix how the tax credit is split if more than one person can claim it for the same product.
Who it affects
- Individuals buying eligible products
- Households
- Manufacturers of eligible products
- Retailers of eligible products
- Taxpayers
Background
The bill adds a new "extra-energy-efficient" category to the Excise Tax Act and the Income Tax Act. That category would be set by regulation.
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.