C-47Budget Implementation Act, 2023, No. 1
An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023
Government bill, introduced in the House of Commons on April 20, 2023
- Status
- Became law on June 22, 2023 · S.C. 2023, c. 26
What it does
Implements budget measures by changing tax, reporting, banking, customs, crime and payment rules across several federal laws.
What it does
- Changes many income tax rules for employer cars, tool deductions, interest income, principal residences, retirement and savings plans, veterans and military benefits, charity return access, and CRA electronic notices and filing.
- Creates new reporting and penalty rules for reportable transactions, notifiable transactions, and uncertain tax treatments, and requires electronic payment for some federal amounts over $10,000.
- Adds reporting rules for digital platform operators, including seller identification, annual reports, record keeping, and anti-avoidance rules.
- Changes GST/HST and excise rules, including cryptoasset mining, financial services, pension entities, alcohol adjustment factors, and air travellers security charge rates.
- Updates financial and enforcement laws, creating one bank complaints body, expanding the Financial Consumer Agency's role, adding variable life benefits and payments, and giving police new powers to seize digital assets.
- Changes customs tariff rules, removes preferential treatment for Belarus and Russia, adjusts how Bank of Canada surpluses are handled, and funds the Canada Innovation Corporation.
Who it affects
- Taxpayers
- Digital platform sellers
- Banks and bank customers
- Cryptoasset businesses
- Importers and exporters
- Air travellers
- Pension plan members
- Charities
Background
The bill implements certain measures from the federal budget tabled on March 28, 2023. It amends many federal laws, including tax, banking, customs and criminal law.
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-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023
Vote 366,
Passed
177 yeato146 nay · 2 paired
Party breakdown for vote 366 Party Position Yea Nay Did not vote Liberal Yea 150 0 6 Conservative Nay 0 114 1 Bloc Nay 0 31 1 NDP Yea 24 0 1 Green Yea 2 0 0 Independent Split evenly 1 1 1 Total 177 146 Concurrence at report stage of Bill C-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023
Vote 365,
Passed
178 yeato145 nay · 2 paired
Party breakdown for vote 365 Party Position Yea Nay Did not vote Liberal Yea 149 0 7 Conservative Nay 0 113 2 Bloc Nay1 broke ranks 1 30 1 NDP Yea 25 0 0 Green Yea 2 0 0 Independent Nay1 broke ranks 1 2 0 Total 178 145 Bill C-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023 (report stage amendment) (Motion 730)
Vote 364,
Failed
113 yeato207 nay · 2 paired
Party breakdown for vote 364 Party Position Yea Nay Did not vote Liberal Nay 0 148 8 Conservative Yea 112 0 3 Bloc Nay 0 31 1 NDP Nay 0 24 1 Green Nay 0 2 0 Independent Nay1 broke ranks 1 2 0 Total 113 207 Bill C-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023 (report stage amendment) (Motion 441)
Vote 363,
Failed
112 yeato208 nay · 2 paired
Party breakdown for vote 363 Party Position Yea Nay Did not vote Liberal Nay 0 149 7 Conservative Yea 111 0 4 Bloc Nay 0 31 1 NDP Nay 0 24 1 Green Nay 0 2 0 Independent Nay1 broke ranks 1 2 0 Total 112 208 Bill C-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023 (report stage amendment) (Motion 233)
Vote 362,
Failed
114 yeato208 nay · 2 paired
Party breakdown for vote 362 Party Position Yea Nay Did not vote Liberal Nay 0 149 7 Conservative Yea 113 0 2 Bloc Nay 0 31 1 NDP Nay 0 24 1 Green Nay 0 2 0 Independent Nay1 broke ranks 1 2 0 Total 114 208 Bill C-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023 (report stage amendment) (Motion 126)
Vote 361,
Failed
112 yeato208 nay · 2 paired
Party breakdown for vote 361 Party Position Yea Nay Did not vote Liberal Nay 0 149 7 Conservative Yea 111 0 4 Bloc Nay 0 31 1 NDP Nay 0 24 1 Green Nay 0 2 0 Independent Nay1 broke ranks 1 2 0 Total 112 208 Bill C-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023 (report stage amendment) (Motion 122)
Vote 360,
Failed
115 yeato207 nay · 2 paired
Party breakdown for vote 360 Party Position Yea Nay Did not vote Liberal Nay 0 148 8 Conservative Yea 114 0 1 Bloc Nay 0 31 1 NDP Nay 0 24 1 Green Nay 0 2 0 Independent Nay1 broke ranks 1 2 0 Total 115 207 Bill C-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023 (report stage amendment) (Motion 112)
Vote 359,
Failed
114 yeato206 nay · 2 paired
Party breakdown for vote 359 Party Position Yea Nay Did not vote Liberal Nay 0 148 8 Conservative Yea 113 0 2 Bloc Nay 0 31 1 NDP Nay 0 23 2 Green Nay 0 2 0 Independent Nay1 broke ranks 1 2 0 Total 114 206 Bill C-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023 (report stage amendment) (Motion 15)
Vote 358,
Failed
114 yeato206 nay · 2 paired
Party breakdown for vote 358 Party Position Yea Nay Did not vote Liberal Nay 0 148 8 Conservative Yea 113 0 2 Bloc Nay 0 31 1 NDP Nay 0 23 2 Green Nay 0 2 0 Independent Nay1 broke ranks 1 2 0 Total 114 206 Bill C-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023 (report stage amendment) (Motion 3)
Vote 357,
Failed
115 yeato209 nay · 2 paired
Party breakdown for vote 357 Party Position Yea Nay Did not vote Liberal Nay 0 149 7 Conservative Yea1 broke ranks 114 1 0 Bloc Nay 0 31 1 NDP Nay 0 24 1 Green Nay 0 2 0 Independent Nay1 broke ranks 1 2 0 Total 115 209 Bill C-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023 (report stage amendment) (Motion 1)
Vote 356,
Failed
116 yeato208 nay · 2 paired
Party breakdown for vote 356 Party Position Yea Nay Did not vote Liberal Nay 0 149 7 Conservative Yea 115 0 0 Bloc Nay 0 31 1 NDP Nay 0 24 1 Green Nay 0 2 0 Independent Nay1 broke ranks 1 2 0 Total 116 208 Time allocation for Bill C-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023
Vote 350,
Passed
175 yeato145 nay
Party breakdown for vote 350 Party Position Yea Nay Did not vote Liberal Yea 148 0 8 Conservative Nay 0 111 4 Bloc Nay 0 31 1 NDP Yea 25 0 0 Green Split evenly 1 1 0 Independent Nay1 broke ranks 1 2 0 Total 175 145 2nd reading of Bill C-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023
Vote 308,
Passed
177 yeato149 nay
Party breakdown for vote 308 Party Position Yea Nay Did not vote Liberal Yea 149 0 7 Conservative Nay 0 115 0 Bloc Nay 0 32 0 NDP Yea 25 0 0 Green Yea 2 0 0 Independent Nay1 broke ranks 1 2 0 Total 177 149 2nd reading of Bill C-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023 (reasoned amendment)
Vote 307,
Failed
116 yeato210 nay
Party breakdown for vote 307 Party Position Yea Nay Did not vote Liberal Nay 0 149 7 Conservative Yea 115 0 0 Bloc Nay 0 32 0 NDP Nay 0 25 0 Green Nay 0 2 0 Independent Nay1 broke ranks 1 2 0 Total 116 210 Time allocation for Bill C-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023
Vote 306,
Passed
174 yeato148 nay
Party breakdown for vote 306 Party Position Yea Nay Did not vote Liberal Yea 151 0 5 Conservative Nay 0 113 2 Bloc Nay 0 31 1 NDP Yea 22 0 3 Green Nay 0 2 0 Independent Nay1 broke ranks 1 2 0 Total 174 148
What MPs said
Each party’s first speech on this bill in the House, from Hansard. Excerpts are the speaker’s opening sentences, unedited.
LiberalTerry Beech· April 21, 2023
“The bill would also improve the sharing of compliance information between FINTRAC, OSFI and the Minister of Finance. Collectively, these measures will provide oversight to the financial sector and support a healthy and stable Canadian economy.”
Read the full speech on openparliament.caConservativeRick Perkins· April 21, 2023
“My comments today lead off the comments of His Majesty's loyal opposition on Bill C-47. That is the Liberals' budget implementation bill.”
Read the full speech on openparliament.caBlocGabriel Ste-Marie· April 21, 2023
“Introducing the bill on Wednesday and quickly passing it will not speed anything up. The same is true for the health transfers.”
Read the full speech on openparliament.caNDPGord Johns· April 21, 2023
“First, I want to thank my colleague from Joliette, with whom I have worked for many years now on tax fairness, trying to make sure that those who are not paying their fair share do pay their fair share. I want to talk about mental health fairness, especially for first responders and military veterans in our country.”
Read the full speech on openparliament.caGreenElizabeth May· April 25, 2023
“We are here tonight to debate Bill C-47. Bill C-47 is not the budget.”
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.