Bill Detail
An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 ✓ Became Law
This enactment provides that the Government of Canada must take all measures necessary to ensure that the laws of Canada are consistent with the United Nations Declaration on the Rights of Indigenous Peoples, and must prepare and implement an action plan to achieve the objectives of the Declaration.
Bill C-15 enacts budget measures affecting taxes and various economic incentives. It introduces changes to the Income Tax Act, including expanded tax rollovers for small businesses, increased capital gains exemptions, and new tax credits for personal support workers and home accessibility. Several tax measures are adjusted for mining, clean technology, and carbon capture industries, and the Lifetime Capital Gains Exemption is increased. The bill also impacts foreign affiliate taxation and charitable donation deadlines.
Legislative Timeline
Votes
Yes / No Ratio
How each party voted
| Party | Position | Yes | No |
|---|---|---|---|
| Bloc | No | 0% | 100% |
| Conservative | No | 0% | 100% |
| Green | No | 0% | 100% |
| Liberal | Yes | 100% | 0% |
| NDP | No | 0% | 100% |