Carney unveils boost to GST credit as Parliament resumes | Power Play for Jan.26, 2026
CTV News Jan 26, 2026
With Parliament resuming after the winter break, Prime Minister Mark Carney has unveiled a boost to the GST credit as part of a suite of new affordability measures.
With Parliament resuming after the winter break, Prime Minister Mark Carney has unveiled a boost to the GST credit as part of a suite of new affordability measures.
47 Comments
'We're looking at all the levers': Finance Minister Champagne on making food more affordable
CTV News Jan 26, 2026
Finance Minister Francois-Philippe Champagne discusses the issues that make food more expensive in Canada and how the government plans to address them.
Finance Minister Francois-Philippe Champagne discusses the issues that make food more expensive in Canada and how the government plans to address them.
Jan 26, 2026
Prime Minister Mark Carney kicks off the return of Parliament announcing a suite of affordability measures. Federal Finance Minister François-Philippe Champagne tells Power & Politics this comes as Canadians ‘need a boost now.’ Plus, the Power Panel weighs in.
Prime Minister Mark Carney kicks off the return of Parliament announcing a suite of affordability measures. Federal Finance Minister François-Philippe Champagne tells Power & Politics this comes as Canadians ‘need a boost now.’ Plus, the Power Panel weighs in.
Jan 26, 2026
The Front Bench panel talks about whether Prime Minister Mark Carney's announcement on affordability is setting the table for a snap election call.
59 Comments
Dec 25, 2025
Alright,
you curiouser and curiouser Herle Burly-ites. We’ll get right into it,
because we have a Cabinet Minister on the Christmas pod today. And not
just any Cabinet Minister ... The Honourable François-Philippe
Champagne, Canada’s Minister of Finance and National Revenue!
Today
marks his 2nd appearance on The Herle Burly and you all know he
delivered Budget 2025 in the House, just 7 weeks ago, so that’s what
we’re going to talk about for the next 45 minutes, and, in the broadest
sense: the state of the economy.
103 Comments
From: Minister of Finance / Ministre des Finances
Date: Tue, Dec 23, 2025
Subject: Automatic reply: Appointment of Mark Wiseman ?
To: David Amos
The Department of Finance Canada acknowledges receipt of your electronic correspondence.
Please be assured that we appreciate receiving your comments.
Le ministère des Finances Canada accuse réception de votre courriel.
Nous vous assurons que vos commentaires sont les bienvenus.
From: Minister of Finance / Ministre des Finances
Date: Tue, Dec 16, 2025
Subject: Automatic reply: YO Christopher Perry here is some of what you did not wish to know
To: David Amos
The Department of Finance Canada acknowledges receipt of your electronic correspondence.
Please be assured that we appreciate receiving your comments.
Le ministère des Finances Canada accuse réception de votre courriel.
Nous vous assurons que vos commentaires sont les bienvenus.
Methinks
LIEbranos have no class to promote such a sneaky little Quebec lawyer
and help him gloat about his wrongs on a day that is so important for
religious people N'esy Pas?
''YO Herle Burly-ites What do the holy books say about lying?"
Surely you jest. Why not ask your Liebrano buddy Davey Baby why he deleted my comment?
It’s
also the only G7 country to not have high speed rail, own car brand, no
fashion scene, no cultural influence, cold arctic climate and high(er)
taxes than the rest of them in the name of “free” healthcare and other
“amenities.”
@existentialpoet8216
How conveniently you choose to ignore all the other facts but focus on
taxes to support your argument. Are you saying all the other issues are
wrong? You must be those brilliant “economist” who gets paid by big
corporations to support their narrative that everything is A-Ok in the
country and everyone else just needs to work harder. The same “economist
“ who can’t seem to predict anything right anytime. 
WLDB
Doesn't the PQ understand that Trump loves uncertainty? Would he love to take over Quebec and make sure everyone speaks English? Even Alberta separation, wouldn't Trump like to take over Alberta and get the oil for him and screw over Albertan's health care, education etc? Who knows? Is it worth it to take a chance on him? I think this type of separatist rhetoric is gonna screw all of Canada.
The leader of the PQ congratulated Trump when he was elected which is a strange thing to do for the leader of a provincial level party and the leader of the BQ is claims that Canada is a bigger threat to Quebec than the US. Some of the things the leader of the PQ says echoes Trump, he called the artists in Montreal traitors for responding positively to Carney's pick for culture minister and claims that federalists are not Quebecois (echoes Trump's enemy within speech).
The leaders of the PQ and BQ seem to be suspiciously friendly to Trump.
I’d like to see Canada, the EU, and as many other countries as possible band together to extract taxes from the richest among us. Clamp down on offshore tax havens, use CRA and the law to clamp down on tax evaders, close loopholes and protect the integrity of the tax scheme for all Canadians.
.
Not a fan of this man who has been part of the government for a long while, resulting in botched execution of many programs including the EV fiasco. 
He is the MP for one of the most economically farcical regions of the country
@fropbinglecram8321 Oh So True
I am not convinced by JPC - He always takes the same approach when he is public facing; Don't worry we have it all under control. We believe in Canadians and with all the fantastic things we are doing the country will thrive. A blind belief the Liberal party is beloved across Canada and they are riding that wave and he uses well rehearsed proclamations of what he sees as positive stats indicating they are doing great things. I do not want to say he is a bullshitter but there has to an element of that for all politicians who are addressing the public. I hear no substance or anything exciting and new in what he says.
Finance Minister in name only . Face it he has marching orders from the top . Not a bad thing considering his prior disastrous portfolios .
Asking how a minister can work in both the Trudeau and Carney governments is a great question with a simple answer.
Liberals only care about two things. Winning power and keeping it.
Same old story we heard for last 10 years. Living standard in Canada is not very good but be very happy other countries are worse. Question is how long we are going to put up with this nonsense for?
THE Question is how long we are going to put up with this nonsense for?
@JollyOldCanuck Sneaky banksters behave like magicians
"Most Canadians don't know that Calgary is among the largest AI computing power centres in North America"
Annualized Q3 growth, they take the Q3 number and multiply it by 4, Q3 growth was a little over 1%. Actual end of year GDP growth in the US is not 4.3% because it includes the weaker growth from Q1 and Q2.
@Knuckifyoubuckets So you say
This guy is a hack "self claimed lawyer" whom cannot even negotiate a $13 Billion contract for Stellantis with expected job guarantee's, just listening to his gaslighting proves he is of no substance, his mouth is a 
or without integrity, a slime ball!
or without integrity, a slime ball!
Amen
---------- Original message ---------
From: Minister of Finance / Ministre des Finances <minister-ministre@fin.gc.ca>
Date: Fri, Jan 2, 2026 at 3:46 PM
Subject: Automatic reply: Eligibility as a candidate in federal elections – David Raymond Amos
To: David Amos <david.raymond.amos333@gmail.com>
From: Minister of Finance / Ministre des Finances <minister-ministre@fin.gc.ca>
Date: Fri, Jan 2, 2026 at 3:46 PM
Subject: Automatic reply: Eligibility as a candidate in federal elections – David Raymond Amos
To: David Amos <david.raymond.amos333@gmail.com>
The Department of Finance Canada acknowledges receipt of your electronic correspondence.
Please be assured that we appreciate receiving your comments.
Le ministère des Finances Canada accuse réception de votre courriel.
Nous vous assurons que vos commentaires sont les bienvenus.
Please be assured that we appreciate receiving your comments.
Le ministère des Finances Canada accuse réception de votre courriel.
Nous vous assurons que vos commentaires sont les bienvenus.
From: Minister of Finance / Ministre des Finances <minister-ministre@fin.gc.ca>
Date: Mon, Dec 15, 2025 at 11:03 AM
Subject: Automatic reply: Methinks the Outhouse Conundrum is entertaining N'esy Pas?
To: David Amos <david.raymond.amos333@gmail.com>
Date: Mon, Dec 15, 2025 at 11:03 AM
Subject: Automatic reply: Methinks the Outhouse Conundrum is entertaining N'esy Pas?
To: David Amos <david.raymond.amos333@gmail.com>
The Department of Finance Canada acknowledges receipt of your electronic correspondence.
Please be assured that we appreciate receiving your comments.
Le ministère des Finances Canada accuse réception de votre courriel.
Nous vous assurons que vos commentaires sont les bienvenus.
Please be assured that we appreciate receiving your comments.
Le ministère des Finances Canada accuse réception de votre courriel.
Nous vous assurons que vos commentaires sont les bienvenus.
From: Minister of Finance / Ministre des Finances <minister-ministre@fin.gc.ca>
Date: Fri, Oct 10, 2025 at 3:43 PM
Subject: Automatic reply: RE Mark Carney's war on freedom of speech
To: David Amos <david.raymond.amos333@gmail.com>
Date: Fri, Oct 10, 2025 at 3:43 PM
Subject: Automatic reply: RE Mark Carney's war on freedom of speech
To: David Amos <david.raymond.amos333@gmail.com>
The Department of Finance Canada acknowledges receipt of your electronic correspondence.
Please be assured that we appreciate receiving your comments.
Le ministère des Finances Canada accuse réception de votre courriel.
Nous vous assurons que vos commentaires sont les bienvenus.
From: <Francois-Philippe.Champagne@parl.gc.ca>
Date: Mon, Jul 13, 2020 at 12:36 PM
Subject: Réponse automatique : RE Federal Court Rule 55 and the "Rule of Law" myth Trudeau and his minions used against Huawei's CFO Meng Wanzhou in order to insure NAFTA 2.0 was a deal with Trump
To: <david.raymond.amos333@gmail.com>
Date: Mon, Jul 13, 2020 at 12:36 PM
Subject: Réponse automatique : RE Federal Court Rule 55 and the "Rule of Law" myth Trudeau and his minions used against Huawei's CFO Meng Wanzhou in order to insure NAFTA 2.0 was a deal with Trump
To: <david.raymond.amos333@gmail.com>
* An English message will follow
Merci d'avoir communiqué avec le bureau de circonscription fédéral de Saint-Maurice-Champlain et de votre député François-Philippe Champagne.
Nous accusons réception de votre courriel.
Cordialement,
Bureau de François-Philippe Champagne
Député de Saint-Maurice-Champlain
Ministre des Affaires étrangères
Bureau de circonscription à Shawinigan :
632, avenue de Grand-Mère, bureau 1
Shawinigan QC G9T 2H5
Tél.: 819 538-5291
Téléc.: 819 538-7624
***************************
Thank you for writing to François-Philippe Champagne's Constituency Office.
We acknowledge receipt of your email.
Kind regards,
François-Philippe Champagne's Office
MP for Saint-Maurice-Champlain
Minister of Foreign Affairs
Constituency Office:
632, avenue de Grand-Mère, suite 1
Shawinigan QC G9T 2H5
Phone : 819 538-5291
FAX : 819 538-7624
---------- Original message ---------
From: Minister of Finance / Ministre des Finances <minister-ministre@fin.gc.ca>
Date: Tue, Dec 9, 2025 at 11:53 AM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>
From: Minister of Finance / Ministre des Finances <minister-ministre@fin.gc.ca>
Date: Tue, Dec 9, 2025 at 11:53 AM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>
The Department of Finance Canada acknowledges receipt of your electronic correspondence.
Please be assured that we appreciate receiving your comments.
Le ministère des Finances Canada accuse réception de votre courriel.
Nous vous assurons que vos commentaires sont les bienvenus.
Please be assured that we appreciate receiving your comments.
Le ministère des Finances Canada accuse réception de votre courriel.
Nous vous assurons que vos commentaires sont les bienvenus.
---------- Original message ---------
From: David Amos <david.raymond.amos333@gmail.
Date: Mon, Dec 8, 2025 at 11:56 AM
Subject: Fwd: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: <brenda.paquette@cra-arc.gc.ca
Cc: news <news@chco.tv>, Nathalie.G.Drouin <Nathalie.G.Drouin@pco-bcp.gc.
From: David Amos <david.raymond.amos333@gmail.
Date: Mon, Dec 8, 2025 at 11:56 AM
Subject: Fwd: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: <brenda.paquette@cra-arc.gc.ca
Cc: news <news@chco.tv>, Nathalie.G.Drouin <Nathalie.G.Drouin@pco-bcp.gc.
---------- Forwarded message ---------
From: Min.Mail / Courrier.Min (CRA/ARC) <PABMINMAILG@cra-arc.gc.ca>
Date: Wed, Jan 3, 2024 at 1:15 PM
Subject: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: david.raymond.amos333@gmail.
Cc: fin.dcu-ucm.fin@canada.ca <fin.dcu-ucm.fin@canada.ca>
From: Min.Mail / Courrier.Min (CRA/ARC) <PABMINMAILG@cra-arc.gc.ca>
Date: Wed, Jan 3, 2024 at 1:15 PM
Subject: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: david.raymond.amos333@gmail.
Cc: fin.dcu-ucm.fin@canada.ca <fin.dcu-ucm.fin@canada.ca>
David Raymond Amos
david.raymond.amos333@gmail.
On behalf of the Honourable Marie-Claude Bibeau, Minister of National Revenue, I thank you for your correspondence, which she received on October 8, 2023.
I assure you that the concerns you expressed have been carefully considered. The Canada Revenue Agency administers the tax system and applies the current tax legislation, while the Department of Finance Canada develops federal tax policy and amends the legislation. I am therefore sending a copy of your correspondence to the Honourable Chrystia Freeland, Minister of Finance, for her consideration.
Thank you again for writing.
Yours sincerely
BPaquette
Brenda Paquette
Director
Executive Correspondence and
Language Services Division
Canada Revenue Agency
c.c.: Hon. Chrystia Freeland‚ P.C.‚ M.P.
Minister of Finance
---------- Forwarded message ----------
From: "Minister of Public Safety / Ministre de la Sécurité publique
(PS/SP)" <ps.ministerofpublicsafety-
Date: Thu, 18 Jan 2024 16:17:02 +0000
Subject: Response from Public Safety Canada - LEB-001083 / Réponse de
Sécurité Publique Canada - LEB-001083
To: "david.raymond.amos333@gmail.
Unclassified | Non classifié
Dear David Amos,
This is in response to your correspondence dated July 24, 2019,
addressed to the Right Honourable Justin Trudeau, Prime Minister of Canada, concerning the New Brunswick Police Commission.
We regret to inform you that after examining your correspondence, it has
been determined that the subject matter which you raise does not fall
under the purview of our department and portfolio agencies. This can be
brought to the attention of the Saint John, New Brunswick Police
Commission.
Consequently, no response will be provided.
Thank you for taking the time to write.
Ministerial Correspondence Unit
Public Safety Canada
Unclassified | Non classifié
---------- Forwarded message ----------
From: Chrystia Freeland <Chrystia.Freeland@fin.gc.ca>
Date: Sun, 8 Oct 2023 21:55:14 +0000
Subject: Automatic reply: Re The CRA in the news again Deja Vu anyone???
To: David Amos <david.raymond.amos333@gmail.
The Department of Finance acknowledges receipt of your electronic
correspondence. Please be assured that we appreciate receiving your
comments.
Le ministère des Finances Canada accuse réception de votre courriel.
Nous vous assurons que vos commentaires sont les bienvenus.
---------- Forwarded message ----------
From: David Amos <david.raymond.amos333@gmail.
Date: Fri, 7 Oct 2022 15:13:53 -0300
Subject: Re The CRA in the news again Deja Vu anyone???
"jagmeet.singh" <jagmeet.singh@parl.gc.ca>, "Bill.Blair"
"Jason.Proctor" <Jason.Proctor@cbc.ca>, "John.Williamson"
"blaine.higgs" <blaine.higgs@gnb.ca>, "rob.moore"
"steve.murphy" <steve.murphy@ctv.ca>, "Melanie.Joly"
<Melanie.Joly@parl.gc.ca>, "Mark.Blakely"
<Mark.Blakely@rcmp-grc.gc.ca>, "martin.gaudet"
<megan.mitton@gnb.ca>, "michael.macdonald"
Cc: motomaniac333 <motomaniac333@gmail.com>, sheilagunnreid
---------- Forwarded message ----------
From: "Lorenz, Christian" <Christian.Lorenz@cbsa-asfc.
Date: Fri, 7 Oct 2022 17:32:23 +0000
Subject: Automatic reply: Attn Jeff Pniowsky I was readig about you in
CBC today perhaps we should talk ASAP?
To: David Amos <david.raymond.amos333@gmail.
This email is not routinely monitored.
I am in my new role as Regional Director, Europe, Africa and Middle
East, and can be reached at: christian.lorenz@
effective 15 August 2022.
Thank you.
**
Cette addresse courriel n'est pas surveillée régulièrement.
Je suis dans mon nouveau rôle comme Directeur Régional, Europe,
Afrique et Moyen-Orient, et peux être rejoint au:
christian.lorenz@
Merci.
---------- Forwarded message ----------
From: David Amos <david.raymond.amos333@gmail.
Date: Fri, 12 Mar 2021 15:00:03 -0400
Subject: Re The CRA in the news again Deja Vu anyone???
"jagmeet.singh" <jagmeet.singh@parl.gc.ca>, "Bill.Blair"
mcu <mcu@justice.gc.ca>
Cc: motomaniac333 <motomaniac333@gmail.com>, Nathalie Sturgeon
<sturgeon.nathalie@
<Jason.Proctor@cbc.ca>, "John.Williamson"
"blaine.higgs" <blaine.higgs@gnb.ca>, "rob.moore"
"steve.murphy" <steve.murphy@ctv.ca>
Sunday, 7 March 2021
RCMP threaten a BC church with Canada Revenue Agency investigation???
NOW THATS TOO TOO FUNNY INDEED
Canada Revenue Agency accused of blaming victims as 'gross negligence'
cases drag on
B.C. retiree who won appeal of $139K penalty claimed she didn't know
what was filed on her behalf
Jason Proctor · CBC News · Posted: Mar 11, 2021 5:45 PM PT
About the Author
Jason Proctor @proctor_jason
Jason Proctor is a reporter in British Columbia for CBC News and has
covered the B.C. courts and mental health issues in the justice system
extensively.
---------- Forwarded message ----------
From: David Amos <david.raymond.amos333@gmail.
Date: Sun, 7 Feb 2021 23:52:35 -0400
Subject: Diane.Lebouthillier and her old buddy John Ossowski should
remember my email and a couple of their own documents EH Madame
Desmond and Christian Lorenz ?
To: "Diane.Lebouthillier" <Diane.Lebouthillier@cra-arc.
<Newsroom@globeandmail.com>, Nathalie Sturgeon
<sturgeon.nathalie@
Cc: motomaniac333 <motomaniac333@gmail.com>, "Ellen.Desmond"
Chris.Lorenz@cbsa-asfc.gc.ca, "christopher.rupar"
----- Original Message -----
From: martine.turcotte@bell.ca
Sent: Thursday, August 19, 2004 9:28 AM
Subject: RE: I am curious
Mr. Amos, I confirm that I have received your documentation. There is
no need to send us a hard copy. As you have said yourself, the
documentation is very voluminous and after 3 days, we are still in the
process of printing it. I have asked one of my lawyers to review it
in my absence and report back to me upon my return in the office. We
will then provide you with a reply.
Martine Turcotte
Chief Legal Officer / Chef principal du service juridique
BCE Inc. / Bell Canada
1000 de La Gauchetière ouest, bureau 3700
Montréal (Qc) H3B 4Y7
Tel: (514) 870-4637
Fax: (514) 870-4877
email: martine.turcotte@bell.ca
Executive Assistant / Assistante à la haute direction: Diane Valade
Tel: (514) 870-4638
email: diane.valade@bell.ca
A copy of this letter and all related correspondence will be added to
the public record of the proceeding.
If you have any questions or concerns, please feel free to contact me
at (613) 697-4027 or megan.maloney@crtc.gc.ca.
In the meantime, the Commission is currently continuing its review of
this costs application.
Yours Sincerely,
originally signed by
Megan Maloney
Legal Counsel
PIAC Welcomes New Board Members
Adds Expertise in Telecommunications, Broadcasting and Class Actions
OTTAWA – The Public Interest Advocacy Centre (PIAC), today announced
the recent election of four new directors to its Board, all experts in
either telecommunications, broadcasting or class actions:
Konrad von Finckenstein is a lawyer and consultant based in
Ottawa. He was previously Chair of the Canadian Radio-television and
Telecommunications Commission (CRTC), an Honourable Justice of the
Federal Court of Canada and the Commissioner of Competition at the
Competition Bureau of Canada. In addition, he has held senior posts in
the Government of Canada in positions related to international trade,
telecommunications, competition and electronic commerce. Mr. von
Finckenstein has been elected as PIAC’s Chair of the Board.
Suzanne Lamarre is a lawyer and engineer with the firm of
Therrien, Couture and is a former Commissioner of the CRTC. Maitre
Lamarre works in the areas of telecommunications, radiocommunications
and broadcasting law as a strategic advisor on regulatory and
governmental matters at both the national and international level.
Monica Auer is a lawyer and the Executive Director of Canada’s
Forum for Research & Policy in Communications (FRPC), a non-partisan
organization focused on Canada’s communications system. She previously
worked at the CRTC and the Canadian Broadcasting Corporation (CBC).
Ms. Auer has been elected as PIAC’s Vice-Chair.
Jonathan Schachter is a Toronto based lawyer with Sotos LLP, with
his practice areas including class actions, consumer protection
litigation, competition and price fixing, privacy litigation,
professional liability litigation, and trademarks and intellectual
property litigation and arbitration.
“PIAC’s extensive work on behalf of consumers before the CRTC requires
the utmost guidance and insight,” said John Lawford, Executive
Director and General Counsel of PIAC. “We are therefore thrilled to
add to our Board persons with unparalleled experience to guide our
communications advocacy, as well as an expert in consumer class
actions as this sector becomes more litigious,” he added.
PIAC is a federally incorporated not-for-profit and registered charity
that advocates for consumer interests, and in particular vulnerable
consumer interests, in the provision of important public services.
PIAC is known for its representation of consumer, low-income and
seniors groups before the CRTC, arguing for better services, more
choice and consumer protection for customers of Internet, wireless,
telephone and broadcasting services.
For more information, please contact:
John Lawford
Executive Director and General Counsel
Public Interest Advocacy Centre (PIAC)
(613) 562-4002 ×25
>
> Tuesday, 14 February 2017
>
> RE FATCA, NAFTA & TPP etc ATTN President Donald J. Trump I just got
> off the phone with your lawyer Mr Cohen (646-853-0114) Why does he lie
> to me after all this time???
>
> ---------- Forwarded message ----------
> From: Michael Cohen <mcohen@trumporg.com>
> Date: Tue, 14 Feb 2017 14:15:14 +0000
> Subject: Automatic reply: RE FATCA ATTN Pierre-Luc.Dusseault I just
> called and left a message for you
> To: David Amos <motomaniac333@gmail.com>
>
> Effective January 20, 2017, I have accepted the role as personal
> counsel to President Donald J. Trump. All future emails should be
> directed to mdcohen212@gmail.com and all future calls should be
> directed to 646-853-0114.
> ______________________________
> This communication is from The Trump Organization or an affiliate
> thereof and is not sent on behalf of any other individual or entity.
> This email may contain information that is confidential and/or
> proprietary. Such information may not be read, disclosed, used,
> copied, distributed or disseminated except (1) for use by the intended
> recipient or (2) as expressly authorized by the sender. If you have
> received this communication in error, please immediately delete it and
> promptly notify the sender. E-mail transmission cannot be guaranteed
> to be received, secure or error-free as emails could be intercepted,
> corrupted, lost, destroyed, arrive late, incomplete, contain viruses
> or otherwise. The Trump Organization and its affiliates do not
> guarantee that all emails will be read and do not accept liability for
> any errors or omissions in emails. Any views or opinions presented in
> any email are solely those of the author and do not necessarily
> represent those of The Trump Organization or any of its
> affiliates.Nothing in this communication is intended to operate as an
> electronic signature under applicable law.
>
>
>
>
> ---------- Forwarded message ----------
> From: "Min.Mail / Courrier.Min (CRA/ARC)" <PABMINMAILG@cra-arc.gc.ca>
> Date: Wed, 24 May 2017 13:10:52 +0000
> Subject: Your various correspondence about abusive tax schemes - 2017-02631
>
> Mr. David Raymond Amos
>
>
> Dear Mr. Amos:
>
> Thank you for your various correspondence about abusive tax schemes,
> and for your understanding regarding the delay of this response.
>
> This is an opportunity for me to address your concerns about the way
> the Canada Revenue Agency (CRA) deals with aggressive tax planning,
> tax avoidance, and tax evasion by targeting individuals and groups
> that promote schemes intended to avoid payment of tax. It is also an
> opportunity for me to present the Government of Canada’s main
> strategies for ensuring fairness for all taxpayers.
>
> The CRA’s mission is to preserve the integrity of Canada’s tax system,
> and it is taking concrete and effective action to deal with abusive
> tax schemes. Through federal budget funding in 2016 and 2017, the
> government has committed close to $1 billion in cracking down on tax
> evasion and combatting tax avoidance at home and through the use of
> offshore transactions. This additional funding is expected to generate
> federal revenues of $2.6 billion over five years for Budget 2016, and
> $2.5 billion over five years for Budget 2017.
>
> More precisely, the CRA is cracking down on tax cheats by hiring more
> auditors, maintaining its underground economy specialist teams,
> increasing coverage of aggressive goods and service tax/harmonized
> sales tax planning, increasing coverage of multinational corporations
> and wealthy individuals, and taking targeted actions aimed at
> promoters of abusive tax schemes.
>
> On the offshore front, the CRA continues to develop tools to improve
> its focus on high‑risk taxpayers. It is also considering changes to
> its Voluntary Disclosures Program following the first set of program
> recommendations received from an independent Offshore Compliance
> Advisory Committee. In addition, the CRA is leading international
> projects to address the base erosion and profit shifting initiative of
> the G20 and the Organisation for Economic Co-operation and
> Development, and is collaborating with treaty partners to address the
> Panama Papers leaks.
>
> These actions are evidence of the government’s commitment to
> protecting tax fairness. The CRA has strengthened its intelligence and
> technical capacities for the early detection of abusive tax
> arrangements and deterrence of those who participate in them. To
> ensure compliance, it has increased the number of actions aimed at
> promoters who use illegal schemes. These measures include increased
> audits of such promoters, improved information gathering, criminal
> investigations where warranted, and better communication with
> taxpayers.
>
> To deter potential taxpayer involvement in these schemes, the CRA is
> increasing notifications and warnings through its communications
> products. It also seeks partnerships with tax preparers, accountants,
> and community groups so that they can become informed observers who
> can educate their clients.
>
> The CRA will assess penalties against promoters and other
> representatives who make false statements involving illegal tax
> schemes. The promotion of tax schemes to defraud the government can
> lead to criminal investigations, fingerprinting, criminal prosecution,
> court fines, and jail time.
>
> Between April 1, 2011, and March 31, 2016, the CRA’s criminal
> investigations resulted in the conviction of 42 Canadian taxpayers for
> tax evasion with links to money and assets held offshore. In total,
> the $34 million in evaded taxes resulted in court fines of $12 million
> and 734 months of jail time.
>
> When deciding to pursue compliance actions through the courts, the CRA
> consults the Department of Justice Canada to choose an appropriate
> solution. Complex tax-related litigation is costly and time consuming,
> and the outcome may be unsuccessful. All options to recover amounts
> owed are considered.
>
> More specifically, in relation to the KPMG Isle of Man tax avoidance
> scheme, publicly available court records show that it is through the
> CRA’s efforts that the scheme was discovered. The CRA identified many
> of the participants and continues to actively pursue the matter. The
> CRA has also identified at least 10 additional tax structures on the
> Isle of Man, and is auditing taxpayers in relation to these
> structures.
>
> To ensure tax fairness, the CRA commissioned an independent review in
> March 2016 to determine if it had acted appropriately concerning KPMG
> and its clients. In her review, Ms. Kimberley Brooks, Associate
> Professor and former Dean of the Schulich School of Law at Dalhousie
> University, examined the CRA’s operational processes and decisions in
> relation to the KPMG offshore tax structure and its efforts to obtain
> the names of all taxpayers participating in the scheme. Following this
> review, the report, released on May 5, 2016, concluded that the CRA
> had acted appropriately in its management of the KPMG Isle of Man
> file. The report found that the series of compliance measures the CRA
> took were in accordance with its policies and procedures. It was
> concluded that the procedural actions taken on the KPMG file were
> appropriate given the facts of this particular case and were
> consistent with the treatment of taxpayers in similar situations. The
> report concluded that actions by CRA employees were in accordance with
> the CRA’s Code of Integrity and Professional Conduct. There was no
> evidence of inappropriate interaction between KPMG and the CRA
> employees involved in the case.
>
> Under the CRA’s Code of Integrity and Professional Conduct, all CRA
> employees are responsible for real, apparent, or potential conflicts
> of interests between their current duties and any subsequent
> employment outside of the CRA or the Public Service of Canada.
> Consequences and corrective measures play an important role in
> protecting the CRA’s integrity.
>
> The CRA takes misconduct very seriously. The consequences of
> misconduct depend on the gravity of the incident and its repercussions
> on trust both within and outside of the CRA. Misconduct can result in
> disciplinary measures up to dismissal.
>
> All forms of tax evasion are illegal. The CRA manages the Informant
> Leads Program, which handles leads received from the public regarding
> cases of tax evasion across the country. This program, which
> coordinates all the leads the CRA receives from informants, determines
> whether there has been any non-compliance with tax law and ensures
> that the information is examined and conveyed, if applicable, so that
> compliance measures are taken. This program does not offer any reward
> for tips received.
>
> The new Offshore Tax Informant Program (OTIP) has also been put in
> place. The OTIP offers financial compensation to individuals who
> provide information related to major cases of offshore tax evasion
> that lead to the collection of tax owing. As of December 31, 2016, the
> OTIP had received 963 calls and 407 written submissions from possible
> informants. Over 218 taxpayers are currently under audit based on
> information the CRA received through the OTIP.
>
> With a focus on the highest-risk sectors nationally and
> internationally and an increased ability to gather information, the
> CRA has the means to target taxpayers who try to hide their income.
> For example, since January 2015, the CRA has been collecting
> information on all international electronic funds transfers (EFTs) of
> $10,000 or more ending or originating in Canada. It is also adopting a
> proactive approach by focusing each year on four jurisdictions that
> raise suspicion. For the Isle of Man, the CRA audited 3,000 EFTs
> totalling $860 million over 12 months and involving approximately 800
> taxpayers. Based on these audits, the CRA communicated with
> approximately 350 individuals and 400 corporations and performed 60
> audits.
>
> In January 2017, I reaffirmed Canada’s important role as a leader for
> tax authorities around the world in detecting the structures used for
> aggressive tax planning and tax evasion. This is why Canada works
> daily with the Joint International Tax Shelter Information Centre
> (JITSIC), a network of tax administrations in over 35 countries. The
> CRA participates in two expert groups within the JITSIC and leads the
> working group on intermediaries and proponents. This ongoing
> collaboration is a key component of the CRA’s work to develop strong
> relationships with the international community, which will help it
> refine the world-class tax system that benefits all Canadians.
>
> The CRA is increasing its efforts and is seeing early signs of
> success. Last year, the CRA recovered just under $13 billion as a
> result of its audit activities on the domestic and offshore fronts.
> Two-thirds of these recoveries are the result of its audit efforts
> relating to large businesses and multinational companies.
>
> But there is still much to do, and additional improvements and
> investments are underway.
>
> Tax cheats are having a harder and harder time hiding. Taxpayers who
> choose to promote or participate in malicious and illegal tax
> strategies must face the consequences of their actions. Canadians
> expect nothing less. I invite you to read my most recent statement on
> this matter at canada.ca/en/revenue-agency/
> statement_from_
>
> Thank you for taking the time to write. I hope the information I have
> provided is helpful.
>
> Sincerely,
>
>
> The Honourable Diane Lebouthillier
> Minister of National Revenue
>
>
Minister Champagne introduces legislation to implement Budget 2025: Canada Strong
News release
November 18, 2025 – Ottawa, Ontario – Department of Finance Canada
Today, the Honourable François-Philippe Champagne, Minister of Finance and National Revenue, introduced Bill C-15, Budget 2025 Implementation Act, No. 1, an important first piece of legislation to advance key Budget 2025: Canada Strong priorities.
Amid all the change and disruption happening in the world, Bill C-15 and by extension Budget 2025 action the government’s plan to build one Canadian economy and catalyse nation-building infrastructure, empower Canadians with lower costs and new opportunities, and protect our people, our communities, and our sovereignty. By spending less but investing more in Canada’s future, we will create more for ourselves than can ever be taken away and build an economy that is strong, self-sufficient, and resilient to global shocks.
Measures proposed in Bill C-15 to build a stronger Canadian economy include:
- Investing in Build Canada Homes to help double the pace of affordable home building over the next decade.
- Delivering the Clean Electricity investment tax credit to accelerate the investments needed to expand our clean electricity grid and enhancing the suite of existing Clean Economy investment tax credits to further support investments in clean technologies, clean technology manufacturing, and carbon capture, utilization, and storage.
- Introducing a Productivity Super-Deduction – a set of enhanced tax incentives covering all new capital investment that allows businesses to write off a larger share of the cost of these investments right away.
- Accelerating the path to construction of Alto High-Speed Rail, Canada’s first high-speed, 300 km/hour railway from Toronto to Québec City, to speed up travel within Canada’s most populated corridor.
- Supercharging investment in research and development by enhancing the Scientific Research and Experimental Development program, improving its process, and increasing the annual expenditure limit.
Measures proposed in Bill C-15 to make Canada’s tax system fairer and more efficient, include:
- Exempting the Canada Disability Benefit from income and proceeding with expanding the Disability Supports Deduction to help protect the financial stability of persons with disabilities.
- Introducing a temporary Personal Support Workers (PSW) Tax Credit to provide support of up to $1,100 per year to eligible PSWs.
- Increasing the Lifetime Capital Gains Exemption to apply to up to $1.25 million of eligible capital gains, as announced in Budget 2024.
- Eliminating the Underused Housing Tax to simplify Canada’s tax system and reduce administrative costs for the government and compliance costs for homeowners.
Measures proposed in Bill C-15 to strengthen and protect Canada’s financial sector and make it work better for Canadians include:
- Combatting financial fraud by requiring banks to have policies and procedures to detect and prevent consumer-targeted fraud, and to mitigate its impacts, collect and report data on fraud to the Financial Consumer Agency of Canada, and allow consumers to disable certain account features, and adjust maximum transaction amounts.
- Enhancing access to funds deposited by cheque to give Canadians quicker access to their own money and reduce reliance on short-term credit like payday loans or overdraft protection, especially for low-income Canadians and seniors.
- Helping credit unions grow and compete by making it easier for them to enter the federal framework and expand so they can continue to serve more Canadians.
- Completing the consumer-driven banking legislative framework to allow Canadians and businesses to securely share their financial data with third-party providers and give consumers clearer choices and better tools to manage their finances.
- Creating a regulated space for stablecoins to further support innovation and help build trust in digital payments.
Measures proposed in Bill C-15 to create a more efficient government include:
- Helping renew the public service workforce by offering an Early Retirement Incentive Program through the Public Service Pension Plan to help attrition drive workforce reductions.
Quotes
“The tabling of the Budget Implementation Act is a critical step forward in executing our plan to build a Canada that is confident, secure, and resilient—for today, and for generations to come. The proposed measures are focused on meeting the complexity of this moment: they will build our economy, empower Canadians to get ahead, and protect our country and sovereignty.”
- The Honourable François-Philippe Champagne, Minister of Finance and National Revenue
Associated links
Contacts
Media may contact:
John Fragos
Press Secretary
Office of the Minister of Finance and National Revenue
john.fragos@fin.gc.ca
Media Relations
Department of Finance Canada
mediare@fin.gc.ca
613-369-4000
General enquiries
Phone: 1-833-712-2292
TTY: 613-369-3230
E-mail: financepublic-financepublique@fin.gc.ca
C-15 , 45th Parliament, 1st session Monday, May 26, 2025, to present
An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025
Short title:
Budget 2025 Implementation Act, No. 1
Summary
Current status
At second reading in the House of Commons
Latest activity
Debate at second reading on Friday, December 5, 2025 (House of Commons)
Progress
House of Commons
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Thursday, November 20, 2025 |
|
Friday, November 21, 2025 |
|
Monday, November 24, 2025 |
|
Tuesday, November 25, 2025 |
|
Wednesday, November 26, 2025 |
|
Thursday, November 27, 2025 |
|
Tuesday, December 2, 2025 |
|
Thursday, December 4, 2025 |
|
Friday, December 5, 2025 |
Consideration in committee
Not reached
Report stage
Not reached
Third reading
Not reached
Senate
Committee meetings
| Meeting date | Details |
|---|---|
Tuesday, December 2, 2025 |
Meeting 22 |
Tuesday, December 2, 2025 |
Meeting 23 |
Wednesday, December 3, 2025 |
Meeting 24 |
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Wednesday, November 26, 2025 |
Sitting 38
Pre-study of House bill
|
First reading
Not reached
Consideration in committee
Not reached
Third reading
Not reached
Notes
On Wednesday, November 26, 2025, the Senate adopted the following motion:That, notwithstanding any provision of the Rules, previous order or usual practice:1.
in accordance with rule 10-11(1), the Standing Senate Committee on
National Finance be authorized to examine the subject matter of all of
Bill C-15, An Act to implement certain provisions of the budget tabled
in Parliament on November 4, 2025, introduced in the House of Commons on
November 18, 2025, in advance of the said bill coming before the
Senate;2. in addition, the following committees be separately
authorized to examine the subject matter of the following elements
contained in Bill C-15:(a) the Standing Senate Committee on Agriculture and Forestry: those elements contained in Division 8 of Part 5;
(b) the Standing Senate Committee on Banking, Commerce and the Economy:
those elements contained in Divisions 4, 9, 10, 11, 12, 13, 14, 15, 16,
17, 22, 23, 37, 39, 43 and 45 of Part 5;(c) the Standing Senate
Committee on Energy, the Environment and Natural Resources: those
elements contained in Divisions 32, 40, 41 and 42 of Part 5;(d) the Standing Senate Committee on Fisheries and Oceans: those elements contained in Division 33 of Part 5;(e)
the Standing Senate Committee on Foreign Affairs and International
Trade: those elements contained in Divisions 18 and 27 of Part 5;(f) the Standing Senate Committee on Indigenous Peoples: Part 4 and those elements contained in Division 35 of Part 5;(g)
the Standing Senate Committee on Legal and Constitutional Affairs:
those elements contained in Divisions 30 and 31 of Part 5;(h) the
Standing Senate Committee on National Security, Defence and Veterans
Affairs: those elements contained in Divisions 19, 20 and 21 of Part 5;(i)
the Standing Senate Committee on Social Affairs, Science and
Technology: those elements contained in Divisions 25, 36 and 44 of Part
5; and(j) the Standing Senate Committee on Transport and
Communications: those elements contained in Divisions 1, 2, 24, 28 and
29 of Part 5;3. each of the committees listed in point 2 that are
authorized to examine the subject matter of particular elements of Bill
C-15:(a) submit its final report to the Senate no later than February 13, 2026; and(b) be authorized to deposit its report with the Clerk of the Senate if the Senate is not then sitting;4.
as the reports from the various committees authorized to examine the
subject matter of particular elements of Bill C-15 are tabled in the
Senate, they be placed on the Orders of the Day for consideration at the
next sitting, provided that if a report is deposited with the Clerk, it
be placed on the Orders of the Day for consideration at the next
sitting following the one on which the depositing is recorded in the
Journals of the Senate;5. the Standing Senate Committee on
National Finance be authorized to take any reports tabled under point 3
into consideration during its study of the subject matter of all of Bill
C-15; and6. the Standing Senate Committee on National Finance be
authorized to deposit its report with the Clerk if the Senate is not
then sitting.
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Tax Insights: Bill C-15 implements SR&ED, capital cost allowance and transfer pricing changes and more
December 04, 2025
Issue 2025-43
In brief
What happened?
On November 18, 2025, the federal government tabled Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025. Key tax measures in Bill C-15:
- significantly enhance the scientific research and experimental development (SR&ED) tax incentive program
- implement (or reinstate) various accelerated capital cost allowance (CCA) measures
- enhance (or introduce) various refundable investment tax credits (ITCs) for the clean economy
- change Canada’s transfer pricing rules
- raise the lifetime capital gains exemption to $1.25 million
- repeal the Digital Services Tax Act as of June 20, 2024 (the date of original enactment)
Why is it relevant?
Bill C-15 includes legislation to implement a variety of tax measures, the legislative progress for many of which has been long awaited by taxpayers and tax practitioners.
Actions to consider
Taxpayers should be aware of the tax changes contained in Bill C‑15, some of which represent significant Canadian tax policy changes. Discuss with your PwC adviser how these new measures might apply to you or your business and begin preparations to implement and account for them.
The takeaway
The legislation in Bill C‑15 covers a wide range of tax measures, including many technical amendments. Many of these tax measures have been long awaited by taxpayers, such as the SR&ED, accelerated CCA and clean economy ITC measures, as well as repealing the DSTA. With only a few weeks remaining before Parliament adjourns for the winter break, it is unclear whether Bill C‑15 will be enacted in 2025 or early 2026. Nevertheless, it is advisable that taxpayers learn about these changes, determine whether any could apply (or benefit) them and start preparing for their implementation.
Contact us
Colin is PwC Canada’s Tax Policy Leader. He helps PwC and their clients respond to changing tax legislation. His career at PwC spans more than 25 years across a number of geographies, client sizes and tax competencies. His clients include large public and private companies based in Toronto, large multinationals and private equity funds from around the world.
Colin works with companies in the engineering, construction and industrial product industries as well as investors in real estate and infrastructure assets.
Tel: 416 723 0321
Partner, Government Incentives, PwC Canada
Tel: 514-205-5276
Héloïse is a partner in the government incentives team. She holds a master’s degree in Tax and a bachelor of Laws and has been working in the field of Canadian tax for the past ten years.
She has specialized in the area of tax and non-tax incentives related to investment and innovation projects, as well as the commercialization of intellectual property (IP Box).
She also assists corporations with their project to establish a presence in Canada.
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