C-396Stopping the Tax on the Carbon Tax Act
An Act to amend the Excise Tax Act (carbon pollution pricing)
Private member's bill, introduced in the House of Commons on June 12, 2024
- Status
- At second reading in the House of Commons since June 12, 2024
What it does
Removes GST from carbon pollution pricing charges and adds emission allowances to the GST zero-rated list.
What it does
- Excludes taxes, duties and fees under the Greenhouse Gas Pollution Pricing Act from the amount used to calculate GST.
- Excludes provincial levies imposed in respect of carbon from the GST base.
- Repeals two GST rules that deal with carbon pricing.
- Adds supplies of emission allowances to Schedule VI of the Excise Tax Act, which zero-rates them for GST.
- Brings the bill into force 45 days after royal assent.
Who it affects
- People and businesses paying carbon pricing
- GST registrants
- Businesses charging GST
- Sellers of emission allowances
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: At second reading in the House of Commons. Bill data from LEGISinfo, votes from openparliament.ca and the House of Commons. Last updated October 13, 2026.