🍁 civid v1

Status and scope

• Bill C-15 implements measures from the November 4, 2025 federal budget. It received royal assent on March 26, 2026.
• The supplied text includes the bill’s summary and table of provisions, but the legislative text is truncated. The summary below therefore cannot describe every condition or effective date.

Part 1 — Income tax

• Individuals and families: Exempts the Canada Disability Benefit from income, expands expenses eligible for the Disability Supports Deduction, changes the Home Accessibility Tax Credit and introduces a Personal Support Workers Tax Credit. It also extends the deadline for certain donations eligible for 2024 tax support.
• Business owners and investors: Expands the small-business share rollover and raises the Lifetime Capital Gains Exemption limit to $1.25 million for eligible dispositions from June 25, 2024, with indexation resuming in 2026. It exempts the first $10 million in capital gains on qualifying sales to worker cooperatives and changes the corresponding employee ownership trust exemption.
• Business investment: Enhances scientific research and experimental development tax incentives; reinstates accelerated investment incentives and immediate expensing for certain assets; and provides a 10% accelerated capital cost allowance for new eligible purpose-built rental projects.
• Mining and energy: Extends the 15% Mineral Exploration Tax Credit to March 31, 2027, adds minerals eligible for the Critical Mineral Exploration Tax Credit, extends full carbon capture credit rates to 2035, expands clean technology credits and creates a refundable clean electricity investment tax credit for qualifying corporations and trusts.
• Other tax rules: Changes the small-business carbon rebate, foreign affiliate taxation, transfer pricing, trust reporting and anti-avoidance rules. It permits the National Revenue Minister to waive withholding for certain non-resident service providers and allows information sharing to administer employee-misclassification rules under the Canada Labour Code.
• Some tax changes apply retroactively, including measures effective in 2024 and 2025.

Part 2 — Digital services tax

• Repeals the Digital Services Tax Act and its regulations, with transitional and consequential amendments.

Part 3 — GST/HST, housing and luxury taxes

• Extends the 100% GST rental rebate to qualifying housing cooperatives and student residences built by universities, public colleges and school authorities.
• Clarifies that osteopathic services provided by people who are not osteopathic physicians are taxable under GST/HST, and restricts certain coupon-related input tax credits.
• Ends the underused housing tax for 2025 and later calendar years and subsequently repeals its legislation and regulations.
• Ends the luxury tax on subject aircraft and vessels and makes regulations clarifying the treatment of subject items.

Part 4 — Indigenous sales taxes

• Creates an opt-in framework under which interested Indigenous governments can impose, under their own laws, a value-added sales tax on fuel, alcohol, cannabis, tobacco and vaping products on their reserves or settlement lands.
• Changes tax administration and related legislation.

Part 5 — Other measures

Infrastructure, housing and government

• Creates a framework for a high-speed passenger rail network between Quebec and Ontario. Railway-line construction is deemed approved under the Canada Transportation Act, while network segments and incidental physical activities are subject to the Impact Assessment Act. The framework also changes land notices and expropriation procedures and protects confidential Indigenous knowledge.
• Authorizes up to $11.5 billion from the Consolidated Revenue Fund for Build Canada Homes operations and activities, and up to $1.515 billion for capital contributions to, or share purchases in, Canada Lands Company Limited.
• Raises the aggregate amount the Finance Minister may pay to the Canada Infrastructure Bank to $45 billion.
• Gives Canada Post authority to establish postage rates and related payment terms, replacing the power to prescribe them by regulation.
• Allows ministers, subject to conditions, to grant temporary exemptions from certain federal legislative and regulatory provisions to facilitate regulatory design, modification or administration in the clean technology or financial technology sectors.
• Continues the Canada Development Investment Corporation under a new Act. Increases the maximum amount of certain federal borrowings, without specifying the new amount in the supplied summary.

Banking, privacy and financial regulation

• Replaces the Consumer-Driven Banking Act with a framework for individuals and businesses to share