An Act to amend the Income Tax Act

The Library of Parliament does not prepare Legislative Summaries for self-explanatory measures. The following is a short summary: On 28 January 2026, the Minister of Finance and National Revenue introduced Bill C-19, An Act to amend the Income Tax Act (Canada Groceries and Essentials Benefit Act) in the House of Commons and it was given first reading. Bill C-19 amends the Income Tax Act in order to increase the maximum annual Goods and Services Tax/Harmonized Sales Tax credit (GSTC) amounts by 50% for the 2025-2026 benefit year. It also amends that Act to increase the maximum annual GSTC amounts by 25% as of the 2026-2027 benefit year for a period of five years.