🍁 civid v1

Status

• The Act received royal assent on March 12, 2026. Some measures apply retroactively or take effect later, as noted below.

Part 1 — Personal income tax

• Amends the Income Tax Act to set the lowest federal personal income tax bracket rate at 14.5% for 2025 and 14% for 2026 and later years. The bracket amounts are determined for each taxation year.
• Requires the Finance Minister to report on the rate reduction’s impact on tax credits calculated using the Act’s “appropriate percentage.” The report must be tabled within 90 days of the provision coming into force, subject to a sitting-day rule, and published online within 10 days after being tabled in both Houses.

Part 2 — First-time home buyers

• Creates a temporary additional GST new-housing rebate for eligible first-time buyers of new or substantially renovated homes, including certain building-only purchases, cooperative housing and owner-built homes.
• Eligible buyers must generally be at least 18, be Canadian citizens or permanent residents, and meet a test concerning previous owner-occupied residences, including residences owned by a current spouse or common-law partner. The home must be acquired or built as the buyer’s primary residence.
• For ordinary home purchases and owner-built homes, the combined rebate is generally up to $50,000 at values of $1 million or less, phasing out below $1.5 million. Different formulas and thresholds apply to building-only and cooperative housing, with adjustments in participating HST provinces.
• Generally, qualifying purchase agreements must be made after March 19, 2025 and before 2031; construction or substantial renovation must begin before 2031 and be substantially completed before 2036. Other transfer or occupancy deadlines apply. Owner-built projects must begin after March 19, 2025.
• Limits repeat rebates involving an individual or spouse or common-law partner, and prevents certain changes or replacement of older agreements from making them eligible. Only one person in a group may apply for the additional rebate.
• These amendments and related regulation changes are generally deemed effective March 20, 2025.

Part 3 — Fuel charge

• Repeals provisions of Part 1 of the Greenhouse Gas Pollution Pricing Act and provisions of the Fuel Charge Regulations in stages, with specified effective dates of April 1, October 1 and November 1, 2025.
• Repeals Part 1 of the Act, specified schedules and the regulations as a whole on April 1, 2035.

Part 4 — Political parties and personal information

• Establishes a stated national, uniform, exclusive and complete regime for registered and eligible parties’ personal-information activities. It applies to parties and people or entities acting for them, including candidates, associations, employees and volunteers.
• Allows those activities in accordance with a party’s privacy policy, subject to the Canada Elections Act and other applicable federal law. It says provincial and territorial personal-information laws cannot be required to be followed in the specified election-related activities unless the party’s policy provides otherwise, and addresses access and correction requests.
• Requires parties and those acting for them to comply with their privacy policies. Policies must be public, in both official languages and in plain language, and must identify a privacy officer and describe information practices and training. Non-compliance is a violation under the Act.
• Requires a privacy-officer-certified compliance statement and at least one annual meeting on party privacy practices held by the Chief Electoral Officer.
• The headings and specified provisions establishing the regime are deemed effective May 31, 2000.