THE STANDING SENATE COMMITTEE ON NATIONAL FINANCE
EVIDENCE
OTTAWA, Thursday, June 18, 2026
The Standing Senate Committee on National Finance met this day at 5:01 p.m. [ET] to study Bill C-30, An Act to implement certain provisions of the spring economic update tabled in Parliament on April 28, 2026.
Senator Claude Carignan (Chair) in the chair.
[Translation]
The Chair: Welcome to the Canadians who are joining us on sencanada.ca.
My name is Claude Carignan, senator from Quebec and chair of the Standing Senate Committee on National Finance.
I would ask my colleagues to introduce themselves.
Senator Forest: Good afternoon. Éric Forest, independent senator from the Gulf division in Quebec.
[English]
Senator Pupatello: Sandra Pupatello, Ontario.
[Translation]
Senator Gignac: Clément Gignac from Quebec.
Senator Cardozo: Andrew Cardozo, Ontario.
Senator Dalphond: Pierre Dalphond from the De Lorimier division in Quebec.
Senator Robinson: Mary Robinson, Prince Edward Island.
Senator Oudar: Manuelle Oudar from Quebec. I’m replacing Senator Galvez today.
[English]
Senator MacAdam: Jane MacAdam, Prince Edward Island.
Senator Ross: Krista Ross, New Brunswick.
[Translation]
Senator Hébert: Martine Hébert, Victoria division, Quebec.
The Chair: Today, we are meeting to proceed with clause-by-clause consideration of Bill C-30.
Before we begin, I’d like to remind senators of a few points. They’re well known, but it’s always good to have a little reminder.
If at any point a senator is not clear where we are in the process, please ask for clarification. I want to make sure everyone knows exactly where we are in the process.
In terms of the mechanics of the process, when more than one amendment is proposed to be moved in a clause, amendments should be proposed in the order of the lines of a clause.
Furthermore, if a senator is opposed to an entire clause, the proper process is not to delete the entire clause but rather to vote against the clause as standing as part of the bill. Some amendments may have consequential effects on other parts of the bill. It is useful to this process if a senator moving an amendment identifies to the committee other clauses in this bill which may be affected.
Because no notice is required to move amendments, it is, of course, possible to move amendments at any time.
If committee members ever have any questions about the process or about the propriety of anything occurring, they can certainly raise a point of order. As usual, I will listen to the argument, decide when to discuss the matter and make a ruling as the case may be. The committee is the ultimate master of its business within the bounds established by the Senate, and a ruling can always be appealed to the full committee by moving that the ruling be sustained or overturned.
I wish to remind honourable senators that if there is ever any uncertainty as to the results of a voice vote or a show of hands, we can obviously proceed to a roll-call vote.
Finally, as you know, any tied vote negates the proposed motion.
Are there any questions?
Senator Dalphond: I could ask a clarifying question for the people listening to us.
I understand that a pre-study was done on a bill that was just recently finalized in the other place. Could the people from the Library of Parliament confirm that the text has not been amended, except for a minor amendment to add paragraph (c) — I’ll find my page — but that, for the rest, the text is the same as the one we had during our pre-study?
André Léonard, Analyst, Library of Parliament: Hello. There were in fact three changes.
There’s a change to clause 11, which adds leaded aviation gasoline to the types of fuels that will be subject to a reduction in the excise tax. In fact, leaded aviation gasoline is rarely used, except in certain types of small aircraft.
There are two changes to clauses 50 and 54.
In clause 50, which concerns orders related to economic or food security and which also provides that a decree must be made public, the words “as soon as practicable” were added after the order was made. So, it’s not really defined, but it’s “as soon as practicable.”
Finally, in clause 54, which concerns emergency orders, the same wording has been added. It also requires that, within 60 days of the order being issued, the grounds for the decision be made public.
I forgot to mention it, but clause 50 also adds the notion of publication within 60 days of the making of the order.
Senator Dalphond: During our pre-study, we discussed the orders that must be made public. What we added was: “as soon as practicable after their publication.” So, we added a requirement to ensure that this is done promptly.
The Chair: Thank you for specifying, Senator Dalphond. I think that was very relevant.
Is it therefore agreed to proceed to clause-by-clause consideration of Bill C-30, an Act to implement certain provisions of the Spring Economic Update tabled in Parliament on April 28, 2026?
Hon. Senators: Agreed.
The Chair: Shall the title stand postponed?
Hon. Senators: Agreed.
The Chair: Shall clause 1, which contains the short title, stand postponed?
Hon. Senators: Agreed.
The Chair: Is it agreed, with leave, that the clauses be grouped according to the three parts of the bill as described in the table of provisions of Bill C-30 in order to facilitate its adoption?
Hon. Senators: Agreed.
The Chair: We are at Part 1, “Amendments to the Income Tax Act and the Income Tax Regulations,” which contains clauses 2 to 10.
Shall Part 1, entitled “Amendments to the Income Tax Act and the Income Tax Regulations,” which contains clauses 2 to 10, carry?
Hon. Senators: Agreed.
The Chair: Part 2, “Amendments Relating to Fuel Excise Tax Relief and the Alcohol Excise Duty Relief,” which contains clauses 11 to 17.
Shall Part 2, entitled “Amendments Relating to Fuel Excise Tax Relief and the Alcohol Excise Duty Relief,” which contains clauses 11 to 17, carry?
Hon. Senators: Agreed.
The Chair: Part 3, “Various Measures,” contains clauses 18 to 60.
Shall Part 3, entitled “Various Measures,” which contains clauses 18 to 60, carry?
Hon. Senators: Agreed.
The Chair: Shall clause 1, which contains the short title, carry?
Hon. Senators: Agreed.
The Chair: Shall the title carry?
Hon. Senators: Agreed.
The Chair: Shall the bill carry?
Hon. Senators: Agreed.
The Chair: Does the committee wish to consider appending observations to the report?
In fact, we did a pre-study with a report that was tabled. I had a discussion this afternoon with Senator Gignac, who proposed that we take the observations from the report and include them in this report so that it is more accessible and informative, because people will not necessarily make the connection between the pre‑study report and this one. This would provide a more complete and informative report, even if it adds nothing from a legal standpoint, since it has already been passed in the Senate.
Senator Gignac: Colleagues, that’s what we did at the Banking Committee. We had the same situation with a pre-study, so we did a copy and paste. When people do research on the work we do in the Senate, it’s not always easy for them to know that a pre-study has been done.
If we don’t include anything, some might conclude that we have no observations to make.
However, since it’s already ready in both official languages, it doesn’t delay the process in any way, and I think it would be an addition.
The Chair: Are you moving that?
Senator Gignac: Yes, please.
Senator Forest: Carried.
The Chair: Carried. Is it agreed that the Subcommittee on Agenda and Procedure be empowered to approve the final version of the observations being appended to the report, in both official languages, taking into consideration today’s discussion and with any necessary editorial, grammatical or translation changes as required?
Hon. Senators: Agreed.
The Chair: You understood that there shouldn’t be any. The committee members agree with the observations; I think we’ve done that, that’s good.
Is it agreed that I report this bill to the Senate, in both official languages, as soon as possible?
Hon. Senators: Agreed.
The Chair: Carried.
Senator Cardozo: As soon as possible?
[English]
How soon are we planning to do that?
[Translation]
The Chair: In the next 10 minutes. There is a bell, and then there will be a vote. So it will be immediately after the vote.
I think we’re done. This was our last meeting before the summer adjournment. I want to thank all the senators for participating in the committee meetings. I reiterate what I said in my speech on Bill C-32. I want to acknowledge the exceptional quality of this committee and the interventions that are always very specific, well researched and non-partisan. It is truly a pleasure to chair this committee.
I also want to thank the entire support team: the analysts, the clerks, the pages, the technicians and the interpreters, who are always very available. I would especially like to thank our assistants, who support us in our work.
We are fortunate to have such capable support staff. I always tell them, “Figure it out so I look smart.” That’s the most important criterion.
Thank you all very much. Have a good summer. See you in the fall. There will be a short meeting of the steering committee to see whether we use the week of September 21 or give it to other committees that have a production schedule for their report set for October 8, whereas that is not the case for us.
Senator Cardozo: I would like to thank you very much for your cooperation, Mr. Chair. Thank you very much.
The Chair: It’s my pleasure. It’s easy.
(The committee adjourned.)