Tax legislation tracker

Last updated August 18, 2025

The CPA Canada federal legislation tracker keeps you up to date on new federal bills and amendments as they move through Parliament. Updates are listed in simple chronological order, with links to government of Canada publications.

This legislation tracker monitors and summarizes the progress of proposed bills, from introduction to Royal Assent. The tracker is updated using government of Canada resources which are provided below. Clicking on a measure provides supplementary information released by the government of Canada to accompany the proposal. The publication announcing the measure is found under the "introduced through" column. Clicking on a bill provides the proposed legislation. Clicking on a status will either take you to the Parliament of Canada status tracker. Clicking on the effective date will provide the department of finance explanatory notes related to the proposed legislation. The information is organized in chronological order, newest proposals are at the bottom of the list.

Measure Introduced through Bill Status Effective date
Accelerated Capital Cost Allowance - Purpose-Built Rental Housing 2024 Federal Budget Draft Draft - August 2024 - Legislative Proposals OA - April 16, 2024
Clean Technology and Clean Electricity Investment Tax Credits - Equipment Using Waste Biomass 2023 Fall Economic Statement Draft Draft - August 2024 - Legislative Proposals Various - OA - March 28, 2023; OA - November 21, 2023; OA - April 16, 2024
Lifetime Capital Gains Exemption 2024 Federal Budget Draft Draft - August 2024 - Legislative Proposals OA - June 25, 2024
Canadian Entrepreneurs' Incentive 2024 Federal Budget Draft Draft - August 2024 - Legislative Proposals OA - January 1, 2025
Capital Gains Inclusion Rate - Canceled 2024 Federal Budget Draft - Canceled August 2024 - Draft Legislative Proposals released. September 2024 Notice of Ways and Means Motion introduced to expedite the legislation, and addressed further required revisions - Subsequently canceled OA - June 25, 2024 - Canceled
Disability Supports Deduction - Expanded list 2024 Federal Budget Draft Draft - August 2024 - Legislative Proposals January 1, 2024
Charities and Qualified Donees 2024 Federal Budget Draft Draft - August 2024 - Legislative Proposals OA - April 17, 2024; Royal Assent
Qualified Investments for Registered Plans 2024 Federal Budget Draft Draft - August 2024 - Legislative Proposals OA - Royal Assent
Clean Electricity Investment Tax Credit 2024 Federal Budget Draft Draft - August 2024 - Legislative Proposals Various - OA - March 28, 2023; OA - November 21, 2023; OA - April 16, 2024
Polymetallic Extraction and Processing - Clean Technology Manufacturing investment tax credit 2024 Federal Budget Draft Draft - August 2024 - Legislative Proposals OA - January 1, 2024
Excessive Interest and Financing Expenses Limitation (EIFEL) – Various 2024 Federal Budget Draft Draft - August 2024 - Legislative Proposals OA - October 1, 2023
Non-Compliance with Information Requests 2024 Federal Budget Draft Draft - August 2025 - Legislative Proposals OA - Royal Assent
Avoidance of Tax Debts 2024 Federal Budget Draft Draft - August 2024 - Legislative Proposals OA - April 16, 2024
Mutual Fund Corporations 2024 Federal Budget Draft Draft - August 2024 - Legislative Proposals OA - January 1, 2025
Synthetic Equity Arrangements 2024 Federal Budget Draft Draft - August 2024 - Legislative Proposals OA - January 1, 2025
Manipulation of Bankrupt Status 2024 Federal Budget Draft Draft - August 2024 - Legislative Proposals OA - April 16, 2024
Crypto-Asset Reporting Framework and the Common Reporting Standard 2024 Federal Budget Draft Draft - August 2025 - Legislative Proposals OA - January 1, 2026
Withholding for Non-Resident Service Providers 2024 Federal Budget Draft Draft - August 2024 - Legislative Proposals OA - Royal Assent
Capital Gains Package - CDA - Canceled August 12, 2024 - Legislative Proposals Draft - Canceled August 2024 - Draft Legislative Proposals released. September 2024 Notice of Ways and Means Motion introduced to expedite the legislation, and addressed further required revisions - Subsequently canceled OA - June 25, 2024- Canceled
Capital Gains Package - AMT - Canceled August 12, 2024 - Legislative Proposals Draft - Canceled August 2024 - Draft Legislative Proposals released. September 2024 Notice of Ways and Means Motion introduced to expedite the legislation, and addressed further required revisions - Subsequently canceled OA - January 1, 2024 & transitional rules - Canceled
Capital Gains Package - Hybrid Surplus/FA - Canceled August 12, 2024 - Legislative Proposals Draft - Canceled August 2024 - Draft Legislative Proposals released. September 2024 Notice of Ways and Means Motion introduced to expedite the legislation, and addressed further required revisions - Subsequently canceled OA - June 25, 2024 - Canceled
Accelerated Capital Cost Allowance for Productivity-Enhancing Assets August 12, 2024 - Legislative Proposals Draft Draft - August 2024 - Legislative Proposals OA - April 16, 2024
Substantive CCPCs: Foreign Resident Corporation 2022 Federal Budget Draft Draft - August 2025 - Legislative Proposals Various
Employee Ownership Trust Tax Exemption 2023 Federal Budget Draft Draft - August 2025 - Legislative Proposals OA - January 1, 2024
Workers Cooperatives 2024 Federal Budget Draft Draft - August 2025 - Legislative Proposals OA - January 1, 2024
Clean Hydrogen Investment Tax Credit August 12, 2024 - Legislative Proposals Draft Draft - August 2024 - Legislative Proposals OA - March 28, 2023
Clean Economy Tax Credits August 12, 2024 - Legislative Proposals Draft Draft - August 2024 - Legislative Proposals OA - various - March 28, 2023, November 28, 2023, April 16, 2024
Scientific Research and Experimental Development Tax Incentive Program 2024 Fall Economic Statement Draft Draft - August 2025 - Legislative Proposals Tax years beginning OA December 16, 2024; Capital expenditures OA December 16, 2024
Extension of Accelerated Investment Incentive and Immediate Expensing 2024 Fall Economic Statement N/A N/A OA - January 1, 2025
New Electric Vehicle (EV) Supply Chain ITC 2024 Fall Economic Statement Draft Draft - Feb 2025 - Legislative Proposals OA - January 1, 2024
Clean Hydrogen ITC 2024 Fall Economic Statement Draft Draft - August 2024 - Legislative Proposals OA - December 16, 2024
Clean Electricity ITC for Provincial and Territorial Crown Corporations 2024 Fall Economic Statement Draft Draft - August 2024 - Legislative Proposals OA - April 16, 2024
Clean Electricity ITC and the Canada Infrastructure Bank (CIB) 2024 Fall Economic Statement N/A N/A OA - April 16, 2024
Canada Carbon Rebate for Small Businesses 2024 Fall Economic Statement Draft Draft - June 2025 - Legislative Proposals 2024-25 and later fuel charge years
Canada Disability Benefit (CDB) 2024 Fall Economic Statement Draft Draft - August 2024 - Legislative Proposals OA - January 1, 2025
Northern Residents Deductions 2024 Fall Economic Statement

Draft Legislative Proposals OA - January 1, 2025
Automatic Tax Filing 2024 Fall Economic Statement N/A N/A 2025 taxation year for certain lower income Canadians
Reporting by Non-Profit Organizations (NPOs) 2024 Fall Economic Statement Draft Draft - August 2025 - Legislative Proposals 2026 and subsequent taxation years
Capital Gains Rollover on Business Investment 2024 Fall Economic Statement Draft Draft - August 2025 - Legislative Proposals OA - January 1, 2025
Middle Class Tax Cut 2025 News Release C-4 Second reading OA - January 1, 2025
Removing Consumer Carbon Price 2025 News Release C-4 Second reading OA - April 1, 2025
Extending Support for Mineral Exploration In Canada 2025 News Release N/A N/A OA - March 31, 2025
2024 Charitable Donations Extension 2024 News Release Proposed Legislation Draft - January 2025 - Legislative Proposals Donations before March 2025