National Finance

Thursday, June 18, 2026

The Standing Senate Committee on National Finance has the honour to present its

NINTH REPORT

Your committee, to which was referred Bill C-30, An Act to implement certain provisions of the spring economic updated tabled in Parliament on April 28, 2026, has, in obedience to the order of reference of Thursday, June 18, 2026, examined the said bill and now reports the same without amendment but with certain observations, which are appended to this report.

Respectfully submitted,

Observations to the Ninth Report of the Standing Senate Committee on National Finance (Bill C-30)

Immediate Expensing for Eligible Greenhouse Buildings

Part 1 of Bill C-30 would provide temporary immediate expensing for eligible greenhouse buildings. Although the government indicated that the purpose of this measure is to promote food security, the committee was surprised to learn that the measure would apply to all types of eligible greenhouses, regardless of what is grown there, including flowers or cannabis.

Temporary Suspension of the Excise Tax on Gasoline

Part 2 of Bill C-30 would amend the Excise Tax Act to temporarily suspend the excise tax on gasoline, aviation gasoline, diesel fuel and aviation fuel for the period beginning on April 20, 2026, and ending on September 7, 2026.

Given that the measure is temporary and in response to an oil supply shock, the committee wonders whether this measure could lead to an increase of the profit margins of gasoline producers, distributors and retailers, at the expense of consumers, who would not fully benefit from the reduction in the excise tax. The committee is asking the Department of Finance to prepare and release an analysis of this measure once it expires to better understand its effectiveness.

Amendments to the Canada Transportation Act

Division 6 of Part 3 of Bill C-30 would amend the Canada Transportation Act to require certain individuals and entities to provide the Minister of Transport with information that the minister considers necessary for the exercise of their powers and the performance of their duties and functions or for the development of transportation policies. It would also specify the individuals and entities to whom such information may be communicated.

Department of Transport officials indicated that these changes would allow the government to identify new economic development opportunities on airport lands and support the ongoing discussion about airport ownership.

Witnesses also said that a potential shift in airport ownership from not-for-profit to for-profit entities would not necessarily lead to lower costs for Canadian consumers. The committee is not convinced either and will only support this approach once solid evidence has been provided by the government.

While the committee recognizes the need to identify new development opportunities for Canadian airports, it would remind the government that these public assets are particularly important to the economic and social development of remote communities and to Canada as a whole, especially as the government seeks to diversify our economic relations. The committee will closely monitor developments in this area.

Lastly, the committee is concerned that the bill allows the Minister of Transport to obtain information from “individuals or entities whose activities, in the Minister’s opinion, may affect the value of an airport.” This definition appears overly broad. The committee believes it would be helpful to further clarify the scope of this authority to ensure a clear understanding of the entities covered, particularly in the case of projects or activities located near airports.

Amendments to the Pest Control Products Act

Committee members have differing views on the amendments proposed by Division 8 of Part 3 of Bill C-30 to the Pest Control Products Act. These amendments would introduce economic security and food security considerations into the application of this act and would authorize the Governor in Council to grant emergency exemptions from standard registration processes to permit the use of certain pest control products in the emergency control of a seriously detrimental infestation.

Most members welcome the granting of new powers allowing the government to act quickly in the event of infestations that could have serious economic or food security repercussions, provided that decisions to exercise these powers are made transparently, are informed by scientific evidence, and are reached in consultation with stakeholders. They also point out that the primary objective of the Pest Control Products Act, which is to prevent unacceptable risks to individuals and the environment from the use of pest control products, would not be altered. However, other members expressed concern that introducing economic and food security considerations into the application of this act raises significant public policy, health, environmental and governance issues that warrant further scrutiny. In any case, the committee urges caution in the application of these new emergency powers.

Furthermore, the committee notes that Bill C-30, as an omnibus bill amending several non-financial statutes, was considered within a limited time frame that restricted opportunities for parliamentary scrutiny. In particular, it further noted that the Minister of Health did not appear before the committee to explain the proposed amendments to the Pest Control Products Act and that several experts and organizations that submitted briefs were unable to be heard. Given the significance and potential repercussions of these changes, the committee believes they should have warranted a separate study rather than being included in an omnibus bill.

Youth Unemployment

The committee also notes that, although the Spring Economic Update 2026 reports high youth unemployment and low demand for entry-level positions and signals the government’s intention to provide support for young people, Bill C-30 contains no such measures. The committee will closely monitor upcoming measures on this issue in the estimates and the next budget implementation bill.

Exceptional Powers

Lastly, in general, the committee notes that Bill C-30 grants ministers some new powers or exemptions to act more quickly. Here are two examples, in addition to those already mentioned regarding changes to the Pest Control Products Act:

•Division 5 of Part 3 provides for a reduction in the basic Canada Pension Plan contribution rate from 9.9% to 9.5%, effective January 1, 2027. Normally, such a change would only be able to take effect three years after the publication of the notice of intent for this measure — January 1, 2029 — and potentially after the submission of a new actuarial report by the Office of the Chief Actuary.

•Division 7 of Part 3 provides that the Statutory Instruments Act does not apply to exemption orders made by the Governor in Council under the new section 31.1 of the Canadian Food Inspection Agency Act, which allows such an exemption order to apply for a period of three years, which may be extended for another three-year period, if the Governor in Council deems it necessary to protect economic or food security.

The committee believes that these powers should be exercised only in exceptional circumstances and that decisions to use them should be made transparently, be informed by scientific evidence, and involve consultation with stakeholders. As well, they should be subject to strict oversight, such as by systematically producing an assessment whenever such a power is used.