C-78Tax Break for All Canadians Act
An Act respecting temporary cost of living relief (affordability)
Government bill, introduced in the House of Commons on November 27, 2024
- Status
- Became law on December 12, 2024 · S.C. 2024, c. 32
What it does
Creates a temporary GST/HST holiday on certain taxable supplies from December 14, 2024 to February 15, 2025.
What it does
- Amends the Excise Tax Act to remove GST/HST for a temporary period on certain taxable supplies, from December 14, 2024 to February 15, 2025.
Who it affects
- Consumers
- Businesses that charge GST/HST
Topics
Background
The bill was introduced in the House of Commons on November 27, 2024 and received first reading.
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.
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
2nd reading of Bill C-78, An Act respecting temporary cost of living relief (affordability)
Vote 904,
Passed
176 yeato151 nay · 2 paired
Party breakdown for vote 904 Party Position Yea Nay Did not vote Liberal Yea 149 0 4 Conservative Nay 0 119 0 Bloc Nay 0 30 3 NDP Yea 24 0 1 Green Yea 2 0 0 Independent Nay1 broke ranks 1 2 1 Total 176 151
What MPs said
Each party’s first speech on this bill in the House, from Hansard. Excerpts are the speaker’s opening sentences, unedited.
LiberalFrancesco Sorbara· November 28, 2024
“Also, as an economist and someone who had the chance to work on Wall Street and Bay Street for a number of years, it is great to see what a number of my former colleagues and people I have known for many years are commenting on exactly what Bill C-78 is. It is wonderful to see some of the remarks.”
Read the full speech on openparliament.caConservativeJasraj Singh Hallan· November 28, 2024
“Everyone we talk to across this country ask the same thing. Canada is not Canada anymore, because after nine years of the weak and incompetent Prime Minister and an incompetent Liberal-NDP government, they have caused the worst cost of living crisis in Canadian history.”
Read the full speech on openparliament.caBlocMarie-Hélène Gaudreau· November 28, 2024
“I am going to close by telling the House that I am totally opposed to this bill. I do not want to vote in favour of a tax holiday for the wealthy.”
Read the full speech on openparliament.caNDPDon Davies· November 28, 2024
“I have a few words with respect to the bill before the House. This legislation would amend the Excise Tax Act to implement a temporary GST/HST holiday between December 14, 2024, and February 15, 2025 on qualifying goods.”
Read the full speech on openparliament.caGreenElizabeth May· November 28, 2024
“The debate is a tough one, because we were told about the original plan that there would be a $250 cheque to certain Canadians, not to the people most in need but to people who worked in 2023, which would not include many people living on very fixed and small incomes, people on disability benefits and seniors. We were the first party to notice that it was not a fair plan.”
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.