Legislative Costing Notes - 2025-26

• Accelerated capital cost allowance and immediate expensing measures
  Feb 18, 2026 • LEG-2526-012-S
  This note provides a cost estimate of certain accelerated capital cost allowance and immediate expensing measures included in Budget 2025.
• Enhancing the Scientific Research and Experimental Development Tax Incentives
  Feb 12, 2026 • LEG-2526-011-S
  Budget 2025 proposes to increase the annual expenditure limit on which the Scientific Research and Experimental Design program’s enhanced credit can be earned from $4.5 million to $6 million, effective December 16, 2024.
• Expanding the list of expenses recognized under the Disability Supports Deduction
  Feb 4, 2026 • LEG-2526-009-S
  This bill proposes expanding the list of expenses recognized under the Disability Supports Deduction for taxpayers who have an impairment in physical or mental functions and have paid for certain medical expenses.
• Canada Groceries and Essentials Benefit
  Feb 2, 2026 • LEG-2526-010-S
  On January 26, 2026, the government announced that it will increase benefits under the Goods and Services Tax (GST) credit and rename the program. Bill C-19 was tabled in the House of Commons on January 28, 2026, and it proposes to provide a one time payment to individuals equal to 50 per cent of the GST credit’s annual 2025-26 value and to raise the annual credit by 25 per cent for five years starting in July 2026. The PBO estimates that this measure will cost $12.4 billion over 2025-26 to 2030-31.
• Temporary employment insurance measure for long-tenured workers
  Jan 29, 2026 • LEG-2526-008-S
  On September 5, 2025, the government announced new temporary Employment Insurance (EI) measures in response to the trade environment. Among the measures announced is the provision of an additional 20 weeks of benefits for long-tenured workers whose claims are filed between June 15, 2025, and April 11, 2026.
• Establishing a Domestic Verified Travellers Program
  Jan 21, 2026 • LEG-2526-007-M
  Senator Paula Simons tabled a motion on September 24, 2025 calling for the Government to investigate the creation of a sovereign, domestic Verified Travellers Program for Canadians. The proposed program would allow pre-screened, low-risk Canadian air passengers to use express security lanes at Canadian airports and would be fully administered by Canada. This analysis assumes that the program will begin on April 1, 2026.
• An Act to amend the Canada Health Act (mental, addictions and substance use health services)
  Dec 16, 2025 • LEG-2526-006-M
  Bill C-201 proposes to amend the Canada Health Act to add mental, addictions and substance use health services to the definition of “insured health services”. If implemented January 1, 2026, PBO estimates the net federal cost of Bill C-201 would be $24.4 billion over 2025-26 to 2029-30.
• Canada Disability Benefit Supplemental Payment for Disability Tax Credit Certifications
  Dec 11, 2025 • LEG-2526-005-S
  Budget 2025 proposes a one-time supplemental Canada Disability Benefit (CDB) payment of $150 for each Disability Tax Credit (DTC) certification, or re-certification, that leads to the qualification of a CDB entitlement. PBO estimates that this measure will cost $133 million over 2025-26 to 2029-30.
• Reducing tolls on the Confederation Bridge and fares for the Wood Islands-Caribou Ferry
  Dec 9, 2025 • LEG-2526-004-S
  Effective August 1, 2025, the Government of Canada reduced tolls on the Confederation Bridge and fares for federally supported ferry services in Eastern Canada. The measure lowers Confederation Bridge tolls from $50.25 to $20.00, eliminates charges for additional axles, and cuts all fares for the Wood Islands–Caribou Ferry by 50 per cent.
• Personal Support Workers Tax Credit
  Dec 2, 2025 • LEG-2526-003-S
  Budget 2025 proposes a temporary refundable Personal Support Workers (PSWs) Tax Credit for taxation years 2026 to 2030. Eligible PSWs employed by qualifying health care establishments can claim 5 per cent of eligible earnings, up to a non-indexed maximum of $1,100.
• Reducing the lowest federal personal income tax rate to 14 per cent
  Jun 18, 2025 • LEG-2526-002-S
  This note summarizes the impact of reducing the lowest federal marginal tax rate over a five-year period.
• Canada Disability Benefit
  Jun 5, 2025 • LEG-2526-001-S
  The Canada Disability Benefit (CDB) will provide monthly payments of up to $200 (indexed to inflation) to individuals with disabilities aged between 18 and 64. The amount will vary based on the income and marital status of the recipients and their spouses, if applicable. Eligibility for the benefit begins in June 2025, with payments starting in July 2025. The PBO estimates that this measure will cost $6.5 billion from 2025-26 to 2029-30.