Annex 6: 
Impacts report

Funding to the Major Projects Office, which will serve as a "single window" to advance major projects in Canada and streamline federal regulatory project approval.

This measure will benefit all Canadians, as the Office will help accelerate nation-building projects that contribute to long-term prosperity. The major projects the Office could support are spread across a range of sectors and regions. Economic opportunities in construction and natural resources would indirectly benefit more men, as women comprise less than 30 per cent of the workforce in both sectors.

Funding to Crown-Indigenous Relations and Northern Affairs Canada to continue supporting Indigenous participation in consultation processes through the Federal Initiative on Consultation, including for projects of national interest.

This measure would directly benefit Indigenous communities by enhancing their capacity to participate in Crown consultation processes, ensuring that the perspectives, rights, and interests of implicated First Nations, Métis, and Inuit communities are understood during major project development. Coordinated and more predictable Crown-Indigenous consultations will contribute to greater certainty for all parties, providing a clear path for Indigenous communities to contribute to, and benefit from, projects of national interest. As Indigenous people have a lower average annual income than non-Indigenous people in Canada, support for Indigenous participation in consultation processes is expected to benefit primarily lower-income communities.

Proposes guidance to the Canada Infrastructure Bank (CIB), Export Development Canada, Canada Growth Fund, and the Canada Indigenous Loan Guarantee Corporation (CILGC) to work with the Major Projects Office to coordinate federal financing for nation-building projects and follow a strategic financing framework. It also proposes to increase CIB's statutory capital envelope from $35 billion to $45 billion and proposes more ways for CILGC to guarantee Indigenous investment in new build projects, and to enable the CIB to invest in any nation-building projects that have been referred to the Major Projects Office.

This measure would benefit all Canadians, as an increased statutory capital envelope will finance more projects that are in the public interest. Improved coordination between federal Crown corporations will help catalyse private investment, support the Canadian economy, and accelerate nation-building projects, while delivering value for money for taxpayers. This measure will also benefit Indigenous groups, as it will facilitate Indigenous investment in new build projects.

The measure would provide immediate expensing for manufacturing and processing buildings.

The measure would benefit businesses in manufacturing and processing industries. Owners and shareholders of businesses tend to be men, older, and have higher incomes. Resulting indirect employment opportunities would predominantly benefit men., since they are more likely to work in the manufacturing or processing sector, but would be more balanced with respect to income. More broadly, investment in capital that could improve business productivity would be of benefit to all Canadians.

The measures would reinstate accelerated capital cost allowances for liquefied natural gas equipment and related buildings, but only for low-carbon liquefied natural gas facilities. To be eligible, a facility would need to meet new high standards of emissions performance. Two levels of support would be available, which would depend on the emissions performance of a facility. Details regarding the new emissions performance requirements for these additional allowances will be provided at a later date.

The measures would benefit businesses in the natural gas liquefaction industry. Owners and shareholders of businesses tend to be men, older, and have higher incomes. Resulting indirect employment opportunities would predominantly benefit men. These benefits would be concentrated in British Columbia, Alberta, and Saskatchewan, where Canada's natural gas production is primarily located. Currently, most liquefied natural gas projects are planned to be located in British Columbia.

This measure would modify the Scientific Research and Experimental Development tax incentive program by increasing, from $4.5 to $6 million, the expenditure limit on which the program's enhanced 35-per-cent tax credit can be earned.

This measure would benefit businesses that perform research and development (R&D). Owners and shareholders of businesses tend to be men, older, and have higher incomes. Workers in industries and occupations where business R&D is more prevalent, who are also more likely to be men and have higher income, could also indirectly benefit. However, as technological and scientific advancements could diffuse throughout the economy and generate productivity gains, benefits could spread to all Canadians.

Funding to support large-scale sovereign public artificial intelligence (AI) infrastructure that will boost AI compute availability and support access to sovereign AI compute capacity.

This measure will primarily benefit highly educated men in the regions of British Columbia, Alberta, Ontario, and Québec where the majority of the AI ecosystem is concentrated. Approximately 70 per cent of AI workers are men with tertiary/advanced degrees. Around 50 per cent of AI jobs are classified as 'well paying' with annual salaries in the range of $82,000 or more. ​This measure will also indirectly support Canadian industry and academia and provide additional benefits to the Canadian AI ecosystem, such as increasing productivity.

Funding to the Artificial Intelligence (AI) and Technology Measurement Program (TechStat), to support data and insights to measure how AI is used by organisations and understand its impact on Canadian society, the labour force, and the economy.

This measure will benefit all Canadians by providing policy makers with timely and relevant data to conduct thorough analysis and better understand technology's contribution to, and impact on, businesses, government, and Canadians. This measure will also provide data and insights on access to digital infrastructure and technology use across different demographic characteristics.

Funding to Innovation, Science and Economic Development Canada and the National Research Council of Canada to renew Elevate IP as well as the Innovation Asset Collective and IP Assist, to continue to support Canadian SMEs with their intellectual property (IP) needs.

This measure would directly benefit innovative small- and medium-sized enterprises (SMEs) with the potential to own IP. Innovative SMEs are majority owned by men (65.6 per cent) and SME owners are typically highly educated.

GBA Plus Responsive Approach: Women, Indigenous people, and racialised communities may face challenges in accessing IP services. To address these barriers, the Elevate IP program requires recipients to develop and implement Inclusion, Diversity, Equity and Accessibility Action Plans, and directs targeted supports to underrepresented groups to provide access to IP services.

Funding for the Business Development Bank of Canada to launch the Venture and Growth Capital Catalyst Initiative, a fund-of-funds that would incentivise pension funds and other institutional investor participation, as well as funding for the government to develop and implement a new strategy that supports firms facing early growth-stage funding gaps.

Men are expected to disproportionately benefit from this initiative, as they are overrepresented among venture capital fund managers and entrepreneurs receiving investments from these fund managers. Indirect benefits are expected to accrue more broadly to workers employed by entrepreneurs receiving investments, as well as investors who may benefit from a strengthened innovation ecosystem and the long-term growth of high-potential companies. This initiative may benefit those with middle to higher incomes, including investors and employees of high-growth potential companies.

The 2026-2028 Immigration Levels Plan stabilises permanent resident admission targets at 380,000 per year for three years, while setting a target for new temporary resident arrivals at 385,000 in 2026 and 370,000 in 2027 and 2028. In addition, over the next two years, Canada will undertake a one-time measure to recognize eligible Protected Persons in Canada as permanent residents and a one-time measure to accelerate the conversion of up to 33,000 work permit holders to permanent residency.

These measures would benefit newcomers to Canada by supporting their integration, which contributes to positive economic and social outcomes. Newcomer men have a moderately higher employment rate than their Canadian-born counterparts, while newcomer women face significant labour market challenges, with lower employment rates compared to Canadian-born women. Establishing immigration targets also contributes to a sustainable and well-managed immigration system and supports long-term economic, social, and cultural benefits for all Canadians.

Funding to Employment and Social Development Canada to work with provinces and territories to improve the fairness, transparency, timeliness, and consistency of foreign credential recognition processes, with a focus on health and construction sectors.

This measure would benefit internationally trained professionals, with a post-secondary degree seeking employment in a regulated occupation, particularly in the health and construction sectors. Both women and men, who are overrepresented in the health and skilled trades sectors respectively, would benefit. While newcomers are highly educated, with nearly half having at least a bachelor's degree, they face higher unemployment and overqualification compared to those who are Canadian-born and are less likely to find employment in their field. Racialised people, who make up roughly 80 per cent of newcomers, would benefit significantly.

Launching the International Talent Attraction Strategy to recruit top-tier international researchers to Canadian universities to strengthen the Canadian research ecosystem.

This measure is expected to benefit all Canadians by driving economic growth. It would also directly benefit top-performing international researchers and Canadian post secondary institutions, who would benefit from the recruited talent's research expertise. Top-tier researchers tend to have higher incomes.

Exploring potential improvements under the National Airports System (NAS) governance model, including amendments to ground leases and measures to crowd-in additional private investment, including from institutional investors.

This measure is expected to benefit Canadian and international travellers who use NAS airports by supporting investments in airport infrastructure and amenities while keeping airport user fees competitive through improved efficiency. Based on Statistics Canada's Survey of Household Spending (2023), the propensity to fly for personal travel is highly correlated to income. As a result, this measure is likely to have a greater impact on high- and middle-income Canadians.

Funding to Transport Canada to support safety-related infrastructure projects at local and regional airports.

This measure would directly benefit rural and remote communities by maintaining essential air connectivity. This access is vital for timely health care, fresh food delivery, and broader economic development. One in nine Canadians lives in a community deemed 'moderately,' 'more,' or 'most' remote, with Indigenous people likely to live in more remote regions. The construction and engineering sectors would indirectly benefit from new infrastructure projects, with the workforce in these sectors being disproportionately men (e.g., 86.4 per cent in the construction sector).

Launching a new Build Communities Strong Fund to support public infrastructure projects of local and regional significance.

This measure will benefit all Canadians through investments in public infrastructure, across a wide range of infrastructure classes, with the likelihood of impacts varying by project type and geographic location. This measure would indirectly benefit the construction sector, which predominantly employs men (86.4 per cent) of working age with medium income.

Extending by five years the full credit rates under the Carbon Capture, Utilization, and Storage (CCUS) investment tax credit, from 2031 to 2035. Credit rates would be reduced by half from 2036 to 2040. 

This measure would benefit businesses in the utilities, manufacturing, processing, engineering, oil and gas and construction sectors—particularly those located in Western Canada. Shareholders and employees of businesses that invest in CCUS would directly benefit. Generally, these groups are disproportionately older men and high-income earners. Increased economic activity from the measure would have a positive impact on GDP per capita. The emission reductions will positively impact all Canadians, but in particular youth and future generations, by reducing the negative impacts associated with climate change.

The measure would expand the list of eligible critical minerals for the Clean Technology Manufacturing investment tax credit to include the production of antimony, indium, gallium, germanium, and scandium.

This measure would directly benefit eligible corporations and may encourage incremental investment in extraction and processing related to critical minerals used in clean technologies. This increased investment may contribute to firm growth and increased productivity of workers in Canada, leading to higher wages. Workers in mining, quarrying, oil, or gas tend to earn higher income than the average Canadian and are disproportionately men (82 per cent), working-aged (90 per cent), or Indigenous (9 per cent). All Canadians will benefit from investments towards a low-carbon economy, particularly younger generations and vulnerable populations including women, Indigenous people, and people in rural communities, who are disproportionately impacted by climate change.

Funding to Natural Resources Canada to create the Critical Minerals Sovereign Fund, which will make strategic investments in critical minerals projects and companies, including equity investments, loan guarantees, and offtake agreements.

All Canadians would benefit from positive impacts on Canada's growth and productivity through increased investment in critical minerals projects and companies in Canada. The measure would directly benefit workers in the mining sector, who are predominantly men, as well as Canadians who reside in rural and remote communities, including Indigenous Peoples (First Nations, Inuit, Métis) and people who reside in Canada's North where many potential mining opportunities exist. The measure may offer opportunities for Indigenous economic reconciliation and support local employment growth. Indirect benefits would accrue to people employed in the construction and transportation sectors through temporary employment. Workers in these sectors are disproportionately men.

Funding to Natural Resources Canada to create the First and Last Mile Fund to foster the development of Canada's critical minerals value chains.

All Canadians would benefit from positive impacts on Canada's growth and productivity through increased supply chain efficiency and new market opportunities in the mining sector. Direct benefits would accrue to owners, operators, and users of mining infrastructure. Mining projects are largely located in rural and remote regions of the country. This measure would indirectly benefit workers in the mining industry, which predominantly employs men of core working-age (ages 25 to 54) who earn wages that exceed the national average across. Indigenous people account for 11 per cent of mining's labour force, amongst the highest representation by industry in Canada.

Expanding the eligibility of the Critical Mineral Exploration Tax Credit to include additional critical minerals. This measure would apply to expenditures renounced under eligible flow-through share agreements entered into after Budget Day and on or before March 31, 2027.

The measure would benefit individuals who invest in flow-through shares of mining exploration companies. These individuals tend to be men with higher incomes. Businesses engaged in mineral exploration would also benefit. Mining workers, who tend to be men, and some communities, including Northern and Indigenous communities, may also indirectly benefit. The measure may incentivise the future supply of certain critical minerals.

Selection of an external organisation to lead the development of made-in-Canada sustainable investment guidelines (also known as a taxonomy).

Made-in-Canada sustainable investment guidelines could improve the functioning of the financial system, which would benefit all Canadians. However, men, high-income people, and seniors who tend to be wealthier and have more investments could disproportionately benefit. Furthermore, sustainable investment guidelines could have downstream benefits for all Canadians, especially younger generations, and vulnerable populations, including women, Indigenous people, and rural and coastal communities, who are disproportionately impacted by climate change, by mobilising capital in support of Canada's net-zero transition.

Introducing amendments to the Competition Act, the Energy Efficiency Act, and the Canadian Environmental Protection Act, 1999 to support investment certainty and the adoption of energy efficient goods.

All Canadians are expected to benefit from this measure. While the amendments are expected to have no significant impact on greenhouse gas emissions, they are expected to provide greater investment certainty and offer legislative or regulatory efficiencies.

Introducing regulations that would prohibit transfer fees, introduce transfer timelines, and enhance disclosures related to registered and investment account transfers. The government also intends to work with banks on ways to simplify the process of switching primary chequing accounts.

These measures will benefit all Canadians, as they are aimed at improving competition in the financial sector generally. If Canadians are more readily able to transfer deposit, registered or investment accounts to other financial institutions, financial institutions will compete for clients more vigorously, resulting in lower prices and/or better-quality services for all Canadians. Canadians holding registered and investment accounts, which are more prevalent among higher-income people, may disproportionately benefit, as these transfers will be smoother and less costly.

The government is requesting that the Financial Consumer Agency of Canada (FCAC) prepare a report on the structure level and transparency of fees charged by Canadian banks.

The FCAC report is expected to enhance public understanding of the level and transparency of bank fees in Canada, which will benefit all Canadians.

Proposes legislative amendments to the Bank Act and Canada Deposit Insurance Corporation Act and other statutes as needed to make entrance requirements for federal credit unions less burdensome and make it easier for federal credit unions to scale through amalgamations and acquisitions.

All Canadians will benefit from improvements to the federal credit union framework since allowing more financial institutions like credit unions to grow will create more competition in the financial sector. Competition drives down fees, improves interest rates on deposits, and leads to better customer services as banks compete for market share, bringing benefits to the diverse regions across Canada that credit unions serve. Competition in the sector can also drive efficiency and support economic development and productivity as banks are driven to allocate capital to their most productive uses.

Proposes legislative amendments to the Bank Act, Insurance Companies Act, and Trust and Loan Companies Act to raise the threshold for the 35 per cent public holding requirement from $2 billion to $4 billion.

​​This measure is expected to help small financial institutions grow and compete. All Canadians will benefit from improvements that support the growth and competitiveness of smaller financial institutions, because increased competition in the financial sector supports lower prices and better-quality financial services.

Proposes a legislative amendment to the Bank Act to prevent banks from unduly limiting access to their distribution channels for brokered deposits.

All Canadians will benefit from improvements that support the growth and competitiveness of smaller financial institutions, which supports lower prices and high-quality financial services.

Proposes legislation to complete the Consumer-Driven Banking Framework, transferring its governance to the Bank of Canada, and a legislative amendment to the Personal Information Protection and Electronic Documents Act that will grant Canadians a right to data mobility, supporting an economy-wide approach to data sharing.

All Canadians are expected to benefit from this measure, as it will promote competition and reduce risks in the financial services industry by regulating financial data sharing. For consumers, this could mean greater financial inclusion, more informed financial decisions, and better management and mitigation of financial stressors. For businesses, it could mean improved access to new forms of financing and reduced administrative burden from better integration and automation of key functions.

Introducing regulations for the safe innovation of digital assets by regulating the issuance of fiat-backed stablecoins.

Regulating stablecoin issuance will benefit all Canadians by ensuring that stablecoins are backed by quality reserves, with appropriate redemption policies established and appropriate safeguards for data security and risk management. While all Canadians will benefit, research done by the Financial Consumer Agency of Canada in 2023-2024 has found that men and young Canadians are more likely to own stablecoins, meaning that this measure will disproportionately benefit them by ensuring those assets are secure.

Proposes a legislative amendment to the Canada Labour Code to restrict non-compete agreements that distort the labour market while hindering competition and labour mobility.

This measure is expected to benefit workers across Canada by improving job matches and reducing barriers to labour mobility. Higher competition for talent is expected to raise wages and productivity, supporting broad-based gains across age, education, and income groups.

Funding proposed for VIA Rail Canada to implement technologies to improve on-time performance on its corridor services.

This measure would directly benefit people who use VIA Rail's corridor services. Across all VIA Rail routes, women make up 60 per cent of ridership, young people and students make up 20 per cent, and seniors make up 13 per cent.

Funding to support Toronto Metropolitan University's (TMU) School of Medicine through the construction of a new student building at TMU's Brampton campus and to establish primary care teaching clinics in surrounding communities.

This measure will benefit the TMU School of Medicine. Direct beneficiaries would be students of the medical school, as support for auxiliary infrastructure will improve their experiences. In 2020, the Association of Faculties of Medicine in Canada estimated that enrollment in Canadian medical schools is broadly gender balanced, but that enrollees were less likely than the census average to be Black, Indigenous, or from rural areas. Indirect benefits are expected to accrue to communities around TMU that will be served by new primary care teaching clinics. Longer-term benefits will accrue to all Canadians through an increased number of certified doctors and healthcare professionals.

Funding to Environment and Climate Change Canada to implement and enforce methane regulations for large landfills.

Reducing emissions of methane, which are a potent greenhouse gas, is expected to reduce health care costs and lower health impacts from poor air quality, which would benefit those who are especially vulnerable to pollution, including seniors, children and those with pre-existing medical conditions. Reducing emissions provides the greatest benefit to future generations, in terms of reduced climate impacts.

Funding to Public Services and Procurement Canada, the Treasury Board Secretariat, and Innovation, Science and Economic Development Canada to implement a Buy Canadian Policy, enabling more Canadian companies to participate in federal procurement.

This measure would benefit Canadian businesses by prioritising Canadian suppliers in federal procurement contracts, which would spur domestic demand and create potential opportunities for growth. As this includes a specific priority to ensure the steel and softwood lumber sectors are supported, this measure would likely benefit men more, as they are overrepresented in these sectors. Small- and medium-sized businesses will also benefit from a specific program under this new policy. About 65 per cent of small- and medium-sized businesses are owned by men.

Funding to support the development of trade and transportation infrastructure through the creation of the Trade Diversification Corridors Fund (TDCF) and Arctic Infrastructure Fund (AIF).

This measure would benefit all Canadians, by positively impacting Canada's growth trajectory, productivity, and GDP per capita through increased supply chain efficiency and by facilitating new market opportunities for Canadian businesses. Direct benefits would accrue to owners, operators, and users of infrastructure facilitated by the TDCF and AIF across a variety of regions, with the AIF particularly benefiting transportation users in northern regions. Users of supported infrastructure would generally be Canadian businesses looking to export and import goods. Indirect benefits would accrue to the construction and transportation industries, which predominantly employ men: in the 2021 Census, 86.4 per cent of those working in the construction industry identified as men.

Funding to Global Affairs Canada to undertake new Minister-led trade missions to the European Union (EU) and offer financial support to Chambers of Commerce in the region.

This measure would benefit Canadian companies, and their employees that are seeking new business ties with Europe. By promoting expanded trade and investment with Europe, this measure will directly enhance economic growth, helping to create a stronger Canadian economy for the benefit of all Canadians.

Funding to Global Affairs Canada to enhance capacity to negotiate and implement trade and investment related agreements.

This measure would benefit Canadian businesses by increasing Canada's capacity to advance trade and investment agreements, which play a key role in opening new markets for Canadian exporters and reducing the barriers businesses face under existing agreements. By increasing opportunities for Canadian businesses to diversify trade, this measure would directly enhance economic growth, helping to create a stronger Canadian economy for the benefit of all Canadians.

Funding to create a concessional trade finance envelope, delivered by Export Development Canada to encourage international partners to buy Canadian.

Workers at Canadian companies that export capital goods and/or undertake large projects overseas would benefit from this measure. Median wages in utilities, construction, manufacturing, and professional, scientific & technical services are at or above the overall median (up to 67 per cent higher), with men making up around 70 per cent of employment across these sectors. In addition, this measure is expected to benefit buyers and communities in developing countries, as it lowers the cost of borrowing for projects that can support long-term growth.

Funding to Global Affairs Canada to expand the CanExport program to better support Canadian companies in diversifying their exports to markets abroad.

This measure would benefit Canadian companies, including the owners and employees, seeking to export their products to new markets. Men may disproportionately benefit, as they have higher ownership of businesses in Canada (65 per cent). Although the CanExport program is open to all Canadian-owned companies, the majority of participants are small- and medium-sized enterprises. Support to help these companies expand their exports and reach new markets will increase growth and make the Canadian economy more resilient, benefitting all Canadians.

Funding to Global Affairs Canada to support Canadian firms' innovation-to-export pipeline.

This measure would benefit Canadian technology companies seeking to access international markets or expand their export opportunities. By promoting domestic competitiveness through innovation and international partnerships, this measure would directly enhance economic growth, helping to create a stronger Canadian economy for the benefit of all Canadians.

Funding to Innovation, Science and Economic Development Canada for the small- and medium-sized enterprises (SME) Export Readiness Initiative, to support training to help SMEs develop capabilities to enter and be successful in international markets.

This measure would benefit all SMEs which are newly exporting or wanting to start exporting. As such, the program will benefit owners and employees of such SMEs. Men may disproportionately benefit, as they are more likely to be majority owners of SMEs (65 per cent).

Funding to Natural Resources Canada to maintain capacity to promote nuclear energy exports and strategic engagement in key export markets.

All Canadians would benefit from diversification of nuclear energy exports, which can support new opportunities for Canadian firms and helps make our trade more resilient. Successful nuclear energy export promotion would directly benefit those employed in the nuclear industry and related supply chains. Women are underrepresented in the Canadian nuclear sector, making up about 22 per cent of the workforce in 2021. Salaries in the sector range from middle income to upper middle income.

Funding to National Research Council of Canada's Industrial Research Assistance Program to expand the Clean Technology Demonstration initiative to global markets.

This measure would benefit Canadian SMEs by supporting the demonstration and deployment of clean technology solutions. In 2023, 65 per cent of Canadian SMEs were majority owned by men, 17 per cent were majority owned by women and 18 per cent were owned equally by men and women. Additionally, as of 2023, approximately 71 per cent of the environment and clean technology workforce were men, and the sector's annual wage was 38.8 per cent higher than the national average. The measure is also expected to generate long-term indirect benefits for all Canadians by supporting the transition to a net-zero economy.

Funding to the Canadian Food Inspection Agency (CFIA) to enhance its digital capacity to enable the safe and efficient trade of agricultural and agri-food products.

This measure would benefit producers and processors looking to export their agrifood and seafood products as it would enable a more efficient trading system, reducing burden on firms and time for requests to be processed. The agriculture sector predominately employs men, with a higher proportion of workers who are older in the case of farm operators, and who also have a higher average family income compared to all Canadians.

GBA Plus Responsive Approach: The greater use of digital systems may create barriers for some firms (e.g. with limited access to high-speed internet) or persons with disabilities (e.g. with visual impairments). However, digital systems may make it easier for some to more efficiently access these services, as manual processes require access to transportation, efficient mail service, fine motor skills for signing, etc. The CFIA will gather real-time feedback to assess and address potential challenges, including by maintaining access to paper-based forms for users having difficulty with online systems.

Funding to the Canadian Food Inspection Agency to enable two-way trade in agriculture and seafood, such as to enable regulatory compliance to access foreign markets.

These efforts are expected to benefit workers and firms in the agriculture and agri-food sectors, including manufacturing, currently or looking to trade internationally. The agriculture sector predominately employs men, with a higher proportion of workers who are older in the case of farm operators, and who also have a higher average family income compared to all Canadians.

Funding to Global Affairs Canada to maintain the Canada Tariff Finder. The site provides essential information on tariff rates in world markets to Canadian companies and individuals.

This measure would benefit all Canadians, but notably business owners that import or export products to other countries, as well as individuals seeking tariff information about specific markets. With greater transparency on global tariff rates, Canadian businesses can plan more effectively, avoid unexpected costs, and strengthen their competitiveness abroad to help grow a stronger Canadian economy.

Funding to Global Affairs Canada to support the effective implementation of trade controls to defend the steel industry from trade diversion and global excess capacity.

This measure will have direct positive impacts for workers in the steel sector. It is expected that this measure will primarily benefit working-age men, given that they are overrepresented (over 80 per cent) in the workforce composition of the primary metals manufacturing sector in Canada, with regional concentration in Ontario and Québec. On average, workers in the primary metal manufacturing sector earned over $130,000 of total annual compensation in 2024 (including benefits and pension.

Funding to Global Affairs Canada, to support of augmenting economic analysis and policy expertise on exporting sectors.

This measure would benefit Canadian businesses by increasing Canada's capacity to advance trade and investment agreements, which play a key role in opening new markets for Canadian exporters and reducing the barriers businesses face under existing agreements. By enabling more refined targeting of opportunities for Canadian businesses to diversify trade, this measure would directly enhance economic growth, helping to create a stronger Canadian economy for the benefit of all Canadians.

Funding for amendments to the FPT cost-shared AgriStability program to make pasture-related feed costs eligible under the program.

This measure will directly benefit livestock producers who have pasture-related feed charges, such as cow/calf, sheep, and goat producers. Primary beneficiaries are more likely to be older, White men, given the demographic makeup of the livestock sector. Cow/calf, sheep, and goat farming operations are located across Canada, with higher representation in certain provinces. The majority of cow/calf producers are located in Alberta (40 per cent), Saskatchewan (27 per cent), and Manitoba (17 per cent). The majority of sheep and goat operations are located in Ontario (35 per cent), British Columbia (19 per cent), Québec (18 per cent), and Alberta (12 per cent).

GBA Plus Responsive Approach: While specific barriers to program participation are not known at this time, the government recognises that underrepresented and marginalised groups in the sector can face barriers in accessing financial resources. Collection of disaggregated data under the AgriStability program is beginning on a voluntary basis in fall 2025. This will help to better understand the demographic groups represented among AgriStability participants, and barriers to accessing the program.

Funding and proposed legislation for Build Canada Homes, to support the construction of affordable homes and a more productive homebuilding industry.

The expected impact is to increase the number of homes across Canada, increase the size of the non-market housing sector, increase productivity in the housing sector, and improve housing affordability. Increasing affordable and non-market housing will benefit groups in greatest need of affordable housing, including lower-income individuals and families, and equity-seeking groups, including Indigenous people, racialised people, women, seniors and persons with disabilities. This measure will also indirectly benefit men, who are more likely to work in construction and account for 86.4 per cent of employees in this sector.

This measure would eliminate the GST on new homes valued at or under $1 million for first-time home buyers and reduce the GST on new homes valued between $1 million and $1.5 million for first-time home buyers.

This measure would benefit Canadians who do not yet own their home. This group is mostly 34 years old or younger, roughly gender-balanced and has a higher median household income compared to the median Canadian household income.

Funding to Employment and Social Development Canada (ESDC) to help develop the trades workforce by expanding the Union Training and Innovation Program.

This measure would benefit unionised apprentices, union groups and employers in Red Seal trades by supporting the training of apprentices and building Canada's trades workforce. According to ESDC, men account for 89 per cent of apprentices in Red Seal trade programs compared to 11 per cent of women. The median age for new apprentices in Red Seal training is 25 years old. Also, 2021 Census data shows that approximately 77 per cent of workers in Red Seal trade occupations were White.

GBA Plus Responsive Approach: Women, persons with disabilities, people who identify as Indigenous, 2SLGBTQI+ people, racialised people, and newcomers are underrepresented in apprenticeship training programs. These groups face a range of barriers including lack of mentors, inaccessible workplaces, and limited outreach targeting their participation. To address these barriers, ESDC will give priority to projects that include equity groups in apprenticeship training and use innovative approaches to address challenges these groups face in participating and succeeding in the Red Seal trades.

Funding to Indigenous Services Canada to support First Nations' access to safe and clean drinking water and effective wastewater management on reserves. The government will also continue to explore new financing tools to expand options available to First Nations to advance their infrastructure priorities, such as the creation of a bonding and surety pilot project for First Nations contractors on-reserve and a standalone pilot scheme to monetize federal transfers to support financing for First Nations infrastructure on reserve.

This measure will benefit First Nations communities on reserve by enabling the continued operation, maintenance, repair, and replacement of water and wastewater infrastructure and access to financing tools available to communities to advance their infrastructure priorities. Reliable access to clean, safe drinking water has a direct positive impact on economic and social outcomes, including productivity, educational attainment, and overall health and well-being. Those expected to benefit most directly include lower-income community members, those more vulnerable to health complications (such as young children, elders, and persons with disabilities), and their caregivers. Since women are most likely to take on caregiver roles in their families and communities, they are also expected to disproportionately benefit from this measure.

Raising the Canada Infrastructure Bank's target for investments in Indigenous infrastructure that benefit First Nations, Inuit and Métis communities across its priority sectors. The government will work with First Nations, Inuit, and Métis partners to identify and support Indigenous housing needs and priorities.

This measure will benefit Indigenous communities by supporting the construction of community infrastructure projects. The construction and operation of infrastructure in Indigenous communities is expected increase employment opportunities for Indigenous people residing in those communities with further benefits flowing from indirect economic development opportunities catalysed by investments in infrastructure. This measure will also benefit First Nations, Inuit, and Métis communities by improving access to affordable housing. Reliable access to adequate housing is directly related to improved socio-economic outcomes (e.g., educational, productivity and physical and mental health) with benefits disproportionately experienced by lower-income households.

Reducing the lowest marginal personal income tax rate from 15 per cent to 14 per cent, effective July 1, 2025.

Nearly all Canadians who owe personal income tax would benefit from this measure. Average tax savings are expected to be higher for individuals with taxable income exceeding the first tax bracket ($57,375 in 2025), though the bulk of total tax relief would go to those in the two lowest brackets, including nearly half to those in the first bracket. Individuals claiming large non-refundable tax credits, and Canadians under the age of 18 who tend not to owe tax may benefit less. The measure is expected to be gender balanced, with 52 per cent and 48 per cent of benefiting individuals being men and women, respectively.

On March 14, 2025, the government announced that the federal fuel charge will cease to apply, effective April 1, 2025, and also removed requirements for provinces and territories to have a consumer-facing carbon price as of that date. Direct fuel charge proceeds return mechanisms for Canadians, small- and medium-sized businesses, farmers, and Indigenous governments are also being wound down. Residents of provinces where the fuel charge applied received a final Canada Carbon Rebate payment in April 2025.

All Canadians would benefit from lower fuel costs, but the net impact of removing the fuel charge and winding down proceeds return mechanisms will depend on consumption of fuel by households, farmers, small- and medium-sized businesses, and Indigenous governments.

The measure would provide pre-filled income tax returns starting for the 2026 tax year that would reach up to 5.5 million low-income Canadians by the 2028 tax year. The measure would also grant the Canada Revenue Agency the legislative authority to file a tax return on behalf of certain eligible individuals with lower incomes.

The pre-filled income tax returns and legislative changes would increase the amount of federal benefits distributed to eligible individuals. Eligible individuals would generally have income below the federal Basic Personal Amount of $16,129. The eligible population would be relatively gender balanced, with 54 per cent being men and 46 per cent being women, and age balanced.

New legislation and funding to Employment and Social Development Canada, Indigenous Services Canada, and Crown-Indigenous Relations and Northern Affairs Canada to make the National School Food Program permanent.

This measure will primarily benefit children through improved learning outcomes, particularly for those who are at higher risk of experiencing food insecurity. Data from Statistics Canada shows that in 2022, 16.9 per cent of Canadians were food insecure, compared with 12.9 per cent in 2021. Overall, the proportion of people living in households experiencing food insecurity has increased by 5.3 percentage points from 2018 to 2022. Studies from Statistics Canada show that children living in lone-parent families (particularly women lone-parent families), children belonging to racialised group or Indigenous children are at a greater risk of experiencing food insecurity. 

Proposes legislative amendments to the Bank Act, and amendments to the Financial Consumer Protection Framework Regulations and the Access to Funds Regulations to increase and speed up access to funds deposited using cheques.

Increasing the amount of cheque funds available immediately would benefit low-income Canadians and seniors by helping to reduce reliance on costly short-term credit, such as payday loans or overdraft protection, or avoid non-sufficient funds fees. These groups are more likely to receive wages or benefits by cheque and have limited savings or credit access. Data from Statistics Canada shows that these households are about twice as likely to report difficulty meeting short-term obligations. Faster access to deposited funds would help with timely bill payments, reduce penalty fees, and ease financial stress, supporting greater financial inclusion and stability across vulnerable populations.

Working with stakeholders and banks to develop a voluntary Code of Conduct for the Prevention of Economic Abuse.

This measure would benefit groups most affected by economic abuse including women, lower-income households, Indigenous communities, and racialised Canadians. Data from 2018 shows that Indigenous women are three times more likely to experience financial abuse by an intimate partner compared to non-Indigenous women. Further, a 2022 study found that economic abuse appears to be more prevalent among women than men, and among racialised groups than White populations. The same study found that about 50 per cent of those with household incomes less than $30,000 have experienced economic abuse. ​

GBA Plus Responsive Approach: Economic abuse does not affect all groups equally. Women, seniors, newcomers, and persons with disabilities are more likely to experience barriers to financial independence, compounded by intersecting factors such as language, immigration status, caregiving responsibilities, and cultural norms. The code of conduct will be designed to reflect these diverse experiences, reduce systemic barriers, and ensure equitable access to safe and supportive banking services.

Funding for the Canada Revenue Agency to implement a compliance program that addresses non-compliance issues related to contract workers, lifting the moratorium on reporting fees for service in the trucking industry, as well as allowing the Canada Revenue Agency to share information with Employment and Social Development Canada to address worker misclassification.

This measure would benefit truck drivers in Canada by helping ensure that they are afforded their labour law rights and that proper income tax, Canada Pension Plan and Employment Insurance withholdings and remittances are made for these individuals. Over 90 per cent of transportation sector workers are men and approximately 35 per cent are newcomers to Canada. ​ 

This measure would introduce a Personal Support Workers Tax Credit, under which eligible personal support workers could claim a refundable tax credit equal to 5 per cent of their eligible earnings, providing support of up to $1,100 per year. It would be available for the 2026 to 2030 taxation years.

This measure would benefit personal support workers, who are disproportionately women, Black or racialised, newcomers, working-age and have low to modest incomes. According to the 2021 Census, around 86 per cent of personal support workers were women. Black or racialised people were overrepresented, at around 39 per cent of all personal support workers, compared to 24 per cent of the Canadian population aged 15 and older. The average employment income of personal support workers was around $34,000 in 2020, compared to $50,000 for all of those aged 15 years and over with employment income.

Funding to support youth employment and skills development opportunities for youth under Canada Summer Jobs, the horizontal Youth Employment and Skills Strategy, and the Student Work Placement Program.

This measure will benefit young people through employment services, training opportunities, and employment-related support. While Canada Summer Jobs will benefit youth, projects funded under the horizontal Youth Employment and Skills Strategy will particularly benefit youth facing barriers to employment (i.e., those who have not completed high school, are newcomers, are racialised, have disabilities, or are in rural areas). Funding for the Student Work Placement Program will benefit youth enrolled in post-secondary education. Placements funded through these programs have been, and are expected to be, gender balanced. Employers and organisations that receive wage subsidies or funding will indirectly benefit through improved access to labour supply.

Funding to Employment and Social Development Canada to create a Youth Climate Corps to provide paid skills training for young Canadians.

This measure would benefit young people through additional employment and/or training opportunities in support of climate emergency and recovery response as well as climate resilience across the country. Youth generally have lower incomes than the general working population.

Funding to the Department for Women and Gender Equality to continue advancing work to ensure all communities can benefit from the country's economic growth and development.

This measure would directly benefit women and girls, in particular women and girls with disabilities, Black, Indigenous and racialised women and girls, and 2SLGBTQI+ people. These groups are at higher risk of experiencing gender-based violence and also face increased barriers in accessing supports and services due to systemic inequalities, such as sexism, homophobia, transphobia, racism and poverty. This measure indirectly promotes equality, equity, and inclusion, benefitting all Canadians.

Funding to Canadian Heritage and Environment and Climate Change Canada, for festivals, and community-driven cultural events across the country.

This measure would benefit all Canadians by encouraging people to attend festivals and other local cultural events, which helps to strengthen participation, community identity, and expands cultural access for Canadians. Canadian artists, cultural workers, volunteers, and event organisers who participate in community events and celebrations would also benefit, by providing employment opportunities.

Funding to Canadian Heritage to support Canadian creators and the cultural economy. Funding will support the Canada Music Fund, TV5MONDEplus, Telefilm, the Canada Media Fund, the National Film Board, the Canada Council for the Arts, and the Canada Periodical Fund's Special Measures for Journalism.

All Canadians would benefit from cultural content, presentations, and news that reflect their local communities and Canada's diversity. This measure will indirectly benefit professional artists and Canadians working in the audiovisual, performing arts, and news media sectors as a result of the employment opportunities that would be created.

Amendments to the Copyright Act to establish an artist's resale right in Canada. 

This measure is expected to benefit visual artists in Canada, particularly Indigenous visual artists, who make up a higher proportion of visual artists (4.1 per cent) relative to other artforms (3.1 per cent). In 2015 visual artists had a median income of $20,000 compared to $41,000 for cultural workers and $43,500 for all workers.

Funding for the CBC/Radio-Canada to strengthen its mandate to serve the public and to better reflect the needs of Canadians from a public broadcaster in the 21^st century.

All Canadians who use CBC/Radio-Canada's services would benefit, particularly those who do not have access to comparable alternatives, including low-income people, residents of smaller communities, and official language minority communities, where CBC/Radio-Canada may be the sole or primary news provider. Older Canadians would also benefit, as they tend to rely more on CBC/Radio-Canada's radio and television services. A 2025 survey by Pollara Strategic Insights showed that 44 per cent of people aged 60 and older consume CBC/Radio-Canada content "most days". CBC/Radio-Canada's youth programs also have a large audience, with children's content averaging 2.67 million virtual visits per month in 2023-24.

Funding to renew the Canada Strong Pass between December 2025 and January 2026 as well as in Summer 2026.

This measure will benefit all Canadians, particularly families with children under the age of 18 and youth ages 18 to 24 given that most of the available discounts apply specifically to these groups. Lower-income people will also benefit as the potential savings from the available discounts represent a higher proportion of their disposable income.

Funding for the Royal Canadian Geographical Society.

This measure would benefit all Canadians. However, there would be particular benefits for younger Canadians, by providing the Royal Canadian Geographical Society with stable funding to sustain and grow its educational and public programming.

Funding for a one-time supplemental Canada Disability Benefit payment of $150 in respect of each Disability Tax Credit certification, or re-certification, giving rise to a Canada Disability Benefit entitlement.

This measure would benefit low-income working-age (18 to 64) persons with disabilities by increasing their financial well-being. Statistics published with the Canada Disability Benefit announcement in Budget 2024 based on 2017 data indicated that working-age persons with disabilities experience poverty at about twice the rate of working-age Canadians without disabilities. As well, among persons with disabilities, persons from racialised communities were somewhat more likely to live in poverty, while First Nations people living off reserve and Métis reported having one or more disabilities in relatively higher proportions compared to all Canadians age 15 and older.  

Funding for Department of Canadian Heritage, Royal Canadian Mounted Police, Canada Border Services Agency, Canadian Food Inspection Agency, Canadian Air Transport Security Authority, and Immigration, Refugees and Citizenship Canada for their activities in support of the FIFA Men's World Cup 2026.

Federal activities to support Toronto's and Vancouver's hosting of the FIFA Men's World Cup 2026 will benefit residents in these two cities and surrounding areas, as well as domestic and international visitors. 

Funding to support the Terry Fox Research Institute's research into precision oncology treatments.

This measure will directly benefit Canadians living with cancer. Although cancer can and does occur at all ages, over 90 per cent of cancer diagnoses are in individuals 50 or older. Overall rates of cancer prevalence are similar across gender, geographic region, and income level. 

Introducing a temporary, non-refundable Top-Up Tax Credit for individuals whose non-refundable credits exceed the first tax bracket and who could owe more tax due to the reduction of the first personal tax rate and related credit rate.

The measure would benefit a small number of individuals who claim very large non-refundable tax credits that exceed the top of the first bracket threshold ($57,375 in 2025). The benefiting group is expected to be relatively gender balanced, with average tax savings increasing with the taxpayer's income. Seniors are expected to receive a comparatively higher share of the benefits.

Funding for Employment and Social Development Canada and amendments to the Employment Insurance Act to allow claimants receiving Employment Insurance (EI) parental benefits to access up to eight additional weeks of parental benefits after a child's death.

This measure would benefit parents who are receiving EI maternity or parental benefits at the time of the death of their child by providing them with access to up to eight weeks of EI parental benefits after the child's death. Women are expected to benefit more than men, as women are more likely to receive EI maternity and parental benefits, and also receive these benefits for longer. In 2023-24, 69 per cent of new parental benefits claims were by women and 91 per cent of total EI maternity and parental benefits paid went to women.

Funding to the Department of National Defence and other departments to rebuild, rearm, and reinvest in the Canadian Armed Forces (CAF).

This measure would benefit all Canadians and the citizens of our allied partners by supporting the North Atlantic Treaty Organization's (NATO) collective defence and helping to preserve the rules-based international order upon which Canada's security and economic interests depend. Members of CAF would indirectly benefit by having the resources and equipment they need to protect Canadian and allied sovereignty. Data from 2024 indicates that 16.6 per cent of CAF members identify as women, 9.4 per cent as racialised, and 2.8 per cent as Indigenous. Workers in defence industries, of whom 27 per cent are women, would also indirectly benefit from the increased access to capital and bolstered supply chains for these companies.

Funding to Public Services and Procurement Canada to establish the Defence Investment Agency and to increase capacity and modernise its Industrial Security Program to support the Defence Investment Agency and Canada's defence industry.

This measure would benefit all Canadians by ensuring Canada's military is equipped to perform in operations at home and abroad, which helps to preserve the rules-based international order upon which Canada's security and economic interests depend. For members of the Canadian Armed Forces, who are predominantly White men, procuring defence capabilities will improve working conditions and help ensure they have the equipment needed to fulfill their duties. Indirectly, benefits will accrue to workers in the defence and science, technology, engineering, and mathematics industries, which predominantly employ men.

Funding to the Department of National Defence in support of the renewal of Operation REASSURANCE, to continue the Canadian Armed Forces' (CAF) largest overseas mission to deter Russian aggression and defend NATO territory.

This measure would benefit all Canadians and the citizens of our allied partners, especially in Central and Eastern Europe, by supporting NATO's collective defence and helping to preserve the rules-based international order upon which Canada and our allies' security and economic interests depend. The populations of Canada and Central and Eastern European countries are largely gender-balanced. Additionally, members of the CAF would indirectly benefit by having the resources and equipment they need to perform the operation. Data from 2024 indicates that 16.6 per cent of CAF members identify as women, 9.4 per cent as racialised, and 2.8 per cent as Indigenous.

Funding to the Department of National Defence in support of the renewal of Operation AMARNA, to support the Canadian Armed Forces' (CAF) contribution to strengthening peace and security in the Middle East.

This measure would benefit all Canadians, by strengthening peace and security in the Middle East, which helps to preserve the rules-based international order upon which Canada and our allies' security, and economic interests depend. The populations of Canada and Middle East countries are gender-balanced. Additionally, members of the CAF would indirectly benefit by having the resources and equipment they need to perform the operation. Data from 2024 indicates that 16.6 per cent of CAF members identify as women, 9.4 per cent as racialised, and 2.8 per cent as Indigenous.

Funding to the Royal Canadian Mounted Police (RCMP) to strengthen its capacity, and increase the cadet recruitment allowance.

Strengthening the RCMP is expected to have broad-reaching benefits for all Canadians as it will enhance the organisation's ability to respond to a wide range of criminal and security threats including national security and transnational criminal networks.

The government will create a new Act, with consequential amendments to other statues, to establish a Financial Crimes Agency, which would be Canada's lead enforcement agency against financial crime.

Combatting financial crime, including fraud and money laundering, benefits all Canadians by protecting them and the integrity of Canada's financial system. All Canadians, regardless of age, gender, or income level, can be potential victims of fraud. Combatting money laundering indirectly helps to combat linked criminal offences that generate proceeds of crime (such as human trafficking, drug and weapons smuggling, and fraud). Victims of these linked offences comprise various diverse, often vulnerable, groups with different characteristics, among these are women, Indigenous people, black and racialised communities, seniors, and newcomers.

Funding to the Canada Border Services Agency (CBSA) to bolster its capacity to manage the secure cross-border flow of goods and travelers, and to uphold the integrity of Canada's surtax and trade remedy system.

This measure would broadly benefit all Canadians by making communities safer, as it will strengthen the CBSA's ability to detect, examine, and interdict illicit goods at the border. It will also help combat criminal activities associated with smuggling and the drug trade, related to importing drugs and drug precursors and exporting domestically manufactured substances. Securing our border will also benefit Canadians from a stronger international reputation, and the protection of Canadian business interests from unfair trade practices.

Proposed legislative amendments to the Public Service Superannuation Act to extend early retirement benefits to operational members (i.e., frontline workers) of the Public Service Pension Plan.

This measure will directly benefit operational frontline members of the Public Service Pension Plan (PSPP), by enabling them to retire earlier at an unreduced pension. These beneficiaries are predominantly men. For example, the Border Services group was 59 per cent men in 2024, while the Firefighters group in the Core Public Administration was 95 per cent men. This measure will also indirectly benefit the dependents of these plan members. As at March 31, 2023, contributors to the PSPP who qualified for operational service had average pensionable earnings of approximately $120,000, compared to a median market income of $68,700 for Canadian families and unattached individuals in 2022.

Funding to Environment and Climate Change Canada and Shared Services Canada to procure the next High-Performance Computing (HPC) solution for the Meteorological Service of Canada and to modernise HPC operations.

This measure would benefit all Canadians through improved meteorological services. Improved weather and climate forecasting would disproportionately benefit groups that are more vulnerable to adverse impacts of extreme weather such as heat, flooding or wildfires. This includes seniors, young children, pregnant people, persons with disabilities, people with low socio-economic status, and Indigenous people. Canadians working in weather-sensitive sectors such as agriculture and transportation would also benefit. The measure would indirectly benefit the information technology and engineering sectors and its workforce, which predominantly comprises men, with high levels of education and middle to high income.

Funding to support the implementation of a new National Public Alerting System model to protect Canadians during emergency events.

This measure would positively benefit all Canadians by alerting people when an emergency (i.e., as natural disasters or urgent situations such as Amber Alerts) occurs near them and their communities. Since some groups, including seniors, persons with disabilities, Indigenous people, and low-income households, are disproportionately vulnerable to disasters, this measure could positively impact these groups by providing timely and critical information during an emergency so that they may seek relevant assistance.

Funding to Transport Canada to develop and implement a new preclearance access regime, along with digital solutions to maximise efficiency in security screening activities.

This measure would benefit all Canadians by supporting a more secure transportation system. However, there would be particular benefits for employees who require unescorted access to U.S. preclearance areas within airports and marine facilities to be able to work in these facilities. Applicants tend to be men (62 per cent) who are lower income (majority earning less than $20 per hour). Increased efficiency in security screening activities would also benefit the transportation sector by facilitating the hiring of employees.

Re-align funding for the continuation of the Assault-Style Firearms Compensation Program in the most efficient and cost-effective way possible within its existing funding envelope.

This measure would benefit groups most often targeted by violence involving a firearm, including men who are both the primary perpetrators of firearm-related violence and its main victims. In 2023, 56 per cent of victims of police-reported firearm-related violent crime were men aged 18 and older. This measure may also benefit youth and young adults who are accused of firearm-related crime at a higher rate than any other age group. In addition, women, Indigenous people, and Black and racialised people, who account for a significant portion of victims of firearm-related violence, could also be positively affected.

Funding to Natural Resources Canada to lease four aircraft to bolster provincial and territorial aerial firefighting capacity

Supporting provincial and territorial aerial firefighting capacity would benefit all Canadians, particularly those in who live in regions that are at heightened risk of wildfires.

This measure will help combat financial fraud against Canadians by developing a whole-of-government strategy and enhancing Bank Act consumer protections by requiring banks to have policies and procedures to address consumer-targeted fraud, allow consumers to adjust certain account capabilities, and report fraud data to the Financial Consumer Agency of Canada.

This measure would benefit all Canadians, regardless of age, gender, or income level, who can be potential victims of fraud. According to the Canadian Anti-Fraud Centre, seniors are more likely to be defrauded through conventional methods, such as direct telephone calls, rather than cyber-enabled fraud. However, younger age groups are increasingly being victimised by nuanced and age-specific forms of fraud, such as through the use of digital platforms.

Proposes legislative amendments to: 1) the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (PCMLTFA) to restrict the acceptance of: cash deposits from one person into the account of another person; and a cash payment donation or deposit of $10,000 or more; and the PCMLTFA with related amendments to the Personal Information Protection and Electronic Documents Act to clarify public to private information sharing provisions to help better detect and deter money laundering and support the recently created Integrated Money Laundering Intelligence Partnership between banks and law enforcement.

Combatting financial crime benefits all Canadians by protecting Canadians and the integrity of Canada's financial system. Combatting money laundering indirectly helps to combat linked criminal offences that generate proceeds of crime (such as human trafficking, drug and weapons smuggling, and fraud). Victims of these linked offences are comprised of various diverse, often vulnerable, groups with different characteristics, among these are women, Indigenous people, black and racialised communities, seniors, and newcomers.

Funding for the Immigration and Refugee Board of Canada to support asylum claim processing.

This measure would benefit asylum claimants in Canada through more timely decisions on their claims. Asylum claimants arriving in Canada are a diverse group. The top source countries for asylum claimants referred to the Immigration and Refugee Board in the first half of 2025 (January to June) were India, Haiti, Nigeria, Iran, Mexico, Bangladesh, and China. In 2023-24, 38 per cent of asylum claimants in Canada identified as women and 61 per cent as men (less than 1 per cent other). Asylum claimants tend to be lower income, particularly upon arrival in Canada.

Funding to support the enhancement of Ukraine's security and defence institutions and deter Russian aggression, while also enabling interoperability with NATO.

This measure would benefit Ukraine and its population by supporting their security and defence against Russia's invasion. This includes benefitting women and children, as they are disproportionately negatively affected by conflict. By supporting Ukraine's right to self-determination, Canadians would indirectly benefit through the bolstering of the rules-based international system under which Canadians thrive.

The Comprehensive Expenditure Review (CER) of government spending has assessed if programs are meeting their objectives, are core to the federal mandate and complement, rather than duplicate, services delivered by other federal departments or other levels of government. Future reviews will focus on horizontal themes such as consolidation program administration, scaling artificial intelligence implementation and reviewing business subsidies and skills programming.

All Canadians will benefit from modernizing government, right-sizing programs, improving efficiency, and delivering better services and results. This measure allows the government to spend more on generational investments which grow the economy, while also protecting essential programs to make life more affordable. All CER proposals were developed using Gender-Based Analysis Plus to assess impacts on diverse Canadians, including vulnerable groups. Statutory transfers payments to provinces, territories and individuals are outside the scope of the review. Horizontal reviews would examine programs where changes to make them more efficient and effective could benefit all Canadians or specific groups.

Funding for the Canada Revenue Agency to reinvest in high priority areas to improve compliance and debt collection.

This measure will benefit all Canadians by improving productivity and efficiency of the Canada Revenue Agency in carrying out its compliance and debt collection activities. Additionally, this measure will help maintain the integrity of the tax system by reducing the growth in tax debt and protecting revenues important for sustaining benefits and services for all Canadians.

To manage reductions to the public service from the Comprehensive Expenditure Review to greatest extent possible through attrition and voluntary departures, this measure proposes to amend the Public Service Superannuation Act and the Income Tax Regulations to offer a voluntary Early Retirement Incentive (ERI) program through the Public Service Pension Plan.

All Canadians will benefit from the improved fiscal outlook as a result of the Comprehensive Expenditure Review. The ERI program is targeted at public servants who are 50 years of age or older who will be able to retire early with an unreduced pension in accordance and subject to the parameters of the program. The public service is 56.8 per cent women, but as the program is voluntary, it is unknown what the demographic profile of participants would be. All else equal, the pension waiver under the program could be more valuable to women, as they have a higher life expectancy than men at age 50 (33.9 years compared to 29.1 years).

The government will initiate consultations with key stakeholders for the federal government pension plans to align the plans with the Canada Pension Plan and Quebec Pension Plan enhancements.

All Canadians will benefit from the government's stronger financial position as a result of this adjustment. Some federal employees who prefer to have higher net pay would benefit from the measure. Employees who would prefer to defer their current income in exchange for higher pension payments could arguably be negatively impacted. Women represent approximately 57 per cent of contributors to the Public Service Pension Plan, 17 per cent of contributors to the Canadian Armed Forces Pension Plan and 19 per cent of contributors to the Royal Canadian Mounted Police Pension Plan.

GBA Plus Responsive Approach: Negative impacts on employees who may wish to save more for retirement would be mitigated as those individuals will be able to direct their increased take-home pay towards their Registered Retirement Savings Plan, as they will have increased contribution room as a result of the proposed changes.

The government will consult stakeholders on changing the Pensioners' Dental Services Plan so that, going forward, the years of service required to be eligible for the Plan in retirement would increase from two to six years.

All Canadians will benefit from the improved fiscal outlook stemming from the savings that will be delivered this measure. Public servants retiring with less than six years of service and their dependents could be negatively impacted, as they may no longer be eligible for post-retirement dental benefits. There are no anticipated negative impacts for existing members of the Pensioners' Dental Services Plan or public servants who retire with less than six years of service due to disability and receive benefits through the Public Service Pension Plan.

GBA Plus Responsive Approach: Public servants who retire with less than six years of service due to disability and receive benefits through the Public Service Pension Plan would still be eligible for coverage. For others, who do not retire with the requisite amount of service, they may be eligible for similar coverage under the Canadian Dental Care Plan.

Budget 2025 proposes to introduce amendments to the Federal Public Sector Labour Relations Act to ensure the government can attract and retain the necessary public service talent, while respecting the Government of Canada's fiscal circumstances relative to its stated budgetary policies and objectives.

Federal public servants will continue to benefit from a labour relations regime that respects collective bargaining in good faith. They will further benefit from a greater certainty and transparency on the factors an arbitration boards would take into account when making an arbitral award. All Canadians will benefit from a public service labour relations arbitration framework which gives a preponderance towards attracting and retaining talent to meet the needs of Canadians, while also considering Canada's fiscal position.

Proposes legislative and regulatory amendments to address program integrity issues and promote fairness and efficiency.

This measure would benefit youth aged 18 to 24 as it would direct students to public institutions that tend to result in better educational outcomes. Women are expected to benefit more as they comprise a higher portion of student aid recipients (60 per cent in 2022-23). It would also benefit all Canadians by contributing to the financial sustainability of student aid and enabling more efficient utilisation of public funds.

GBA Plus Responsive Approach: As this measure limits student aid flowing to attendees of private institutions, it is possible that some students would be negatively impacted. It is expected, however, that implementation of this measure will direct students to alternate public institutions that tend to have better educational outcomes. Employment and Social Development Canada would also maintain the authority to consider exemptions and include specific private educational institutions on a case-by-case basis to ensure that negative impacts on students and their communities can be mitigated.

Funding to Veterans Affairs Canada to stabilise its temporary disability benefits workforce and to modernise disability benefits operational processes and Information Technology infrastructure. 

This measure will benefit CAF members and veterans who have been diagnosed with a medical condition or disability related to their military service, such as a physical injury, chronic illness, or mental health disorder, by ensuing they receive timely decisions on their disability benefit applications and faster access to financial support and associated services. As CAF members are predominantly men, this group is expected to benefit more than women. This measure will also indirectly benefit the families and caretakers of veterans and military members by improving the quality of VAC's services and making it easier to access eligible benefits and supports. 

Clarifying that income derived from assets held by a foreign affiliate of a Canadian insurance company that support Canadian insurance risks is taxable in Canada.

This tax integrity measure would benefit all Canadians by ensuring a fair and efficient tax system and by protecting the tax base.

Preventing the deferral of income tax payable by private corporations on investment income by interposing corporations with staggered year-ends.

This tax integrity measure would benefit all Canadians by ensuring a fair and efficient tax system and by protecting the tax base.

Implementing modifications to the existing transfer pricing rules to better align the domestic rules with the international consensus reflected in the Organisation for Economic Co-operation and Development Transfer Pricing Guidelines.

As a tax integrity measure, this proposal is expected to benefit all Canadians by protecting the tax base. This measure is expected to improve tax fairness and equality by ensuring multinational enterprises do not artificially shift their profits outside of Canada.

Proposed reverse charge mechanism to address carousel fraud under the Goods and Services Tax/Harmonized Sales Tax, beginning with certain supplies in the telecommunications sector.

This is a tax integrity measure aimed at preventing carousel fraud and improving the fairness and efficiency of the tax system. This measure will benefit all Canadians by helping to protect Canada's revenue base, which supports programs and benefits that improve the quality of life for all Canadians. ​ 

Eliminating the subject aircraft and subject vessel components of the luxury tax base.

This measure would provide relief to the aviation and boating industries and increase the overall efficiency of the luxury tax framework. It would provide tax relief to individuals who would otherwise pay the luxury tax on the purchase or lease of subject aircraft and subject vessels, who are disproportionately higher income and primarily men. It would also support employment if it leads to an increase in sales.

Eliminating the Underused Housing Tax (UHT) beginning with the 2025 calendar year to reduce compliance costs for taxpayers and administrative costs for government.

This measure would benefit all Canadians by making the tax system more efficient. It would also benefit residential property owners that are currently required to pay the UHT and/or file an annual UHT return, which is a group that is roughly gender-balanced, with a higher median household and individual income compared to the general population. This group likely includes a high percentage of non-resident, non-Canadians.

Funding for the Canada Revenue Agency to administer the Clean Economy Investment Tax Credits.

This measure would benefit Canadian businesses by addressing the backlog for processing claims associated with these tax credits. These are particularly beneficial for companies in the utilities, manufacturing, processing, engineering, oil and gas and construction sectors, particularly if they are located in Western Canada. Shareholders and employees of these companies are disproportionately older men and high-income earners. Advancing efforts on net-zero transition will benefit all Canadians, especially youth and future generations, by reducing negative climate impacts.

Funding for the Canada Revenue Agency to ensure integrity and to deliver on the commitments related to tax fairness for global corporations, specifically 1) Global Minimum Tax, 2) Excessive Interest and Financing Expense Limitation rules and 3) Mandatory Disclosure Rules.

This tax integrity measure would benefit all Canadians by ensuring large global and digital corporations pay their fair share of taxes.

Funding for the Privy Council Office to increase the annual limit of the Central Advertising Fund, supporting the effective communication of government policy.

This measure benefits all Canadians by ensuring they receive clear and timely information about their rights and responsibilities, the programs and services that affect them, and any potential risks to health, safety, and the environment, enabling informed decisions and easier access to support. This measure will also indirectly benefit the advertising industry in Canada. According to Statistics Canada data on occupation unit groups by gender, advertising, marketing and public relations managers and professionals have higher proportions of women than men.

Funding for Employment and Social Development Canada to launch a pilot project to assess whether Employment Insurance (EI) eligibility and entitlement can be determined accurately and securely using real-time payroll information.

While this measure is a pilot, it is expected to influence future decisions that would primarily benefit Canadian workers (i.e., Canadians with employment income), EI benefit applicants and recipients, and businesses of all sizes by reducing the reporting burden, improving program and service delivery, and streamlining employers' and employees' interactions with the federal government.

Funding for Shared Services Canada (SSC) to advance the proof-of-concept phase for a common government-wide desktop solution and to explore transitioning government departments to a standardised, cloud-managed desktop service.

This measure would benefit federal public service workers in pilot departments through reduced complexity of desktop systems, standardised information technology security, and increased portability of devices. Notably, the federal public service is roughly gender balanced, with 56.8 per cent of employees and 54.5 per cent of executives identifying as women as of March 31, 2024. There may be indirect positive impacts for federal public servants with disabilities, as new information technology solutions tend to have more accessibility features and interoperability.

Funding for Employment and Social Development Canada to support collection of overpayments related to the COVID-19 emergency benefits, in collaboration with the Canada Revenue Agency. Post-payment verifications concluded on March 31, 2025, but collection of overpayments will continue until March 31, 2028.

This measure will benefit all Canadians by recovering overpayments from those who were not the intended beneficiaries of the emergency benefits and contribute to more efficient utilisation of public funds.

GBA Plus Responsive Approach: Collection of overpayments could impose burden on low-income Canadians. That said, to minimise negative impacts for Canadians, this measure focuses on clients who have the highest likelihood of repayment. Where possible, Employment and Social Development Canada and the Canada Revenue Agency will negotiate flexible repayment terms with clients, based on their ability to pay.

Funding to the Canadian Nuclear Safety Commission (CNSC) in support of the modernisation of its human resources information technology system.

This measure will reduce time lost to paper-based tracking, strengthening organisational efficiency and productivity. A more efficient CNSC will be able to review nuclear projects more rapidly, costing less overall to both taxpayers and licensees, which tend to be utilities that ultimately pass on costs to consumers. It will also enable these projects to get off the ground more rapidly to provide much needed power earlier. It will therefore benefit all Canadians.

Modifying the Home Accessibility Tax Credit to no longer allow an expense to be claimed under this credit if it has been claimed under the Medical Expense Tax Credit.

While all Canadians would benefit from reduced debt or more effective government spending, those who may have claimed the same expenses under the Home Accessibility Tax Credit and under the Medical Expense Tax Credit could be negatively affected. Claimants of the Home Accessibility Tax Credit disproportionately include those aged 65+, those who claim the Disability Tax Credit, and those with relatively high family incomes.

Extending the period during which agricultural cooperatives can distribute tax-deferred patronage dividends paid in shares to their members until the end of 2030.

This measure would benefit members of agricultural cooperatives. It would be fairly gender balanced. Most beneficiaries live in the province of Québec and have taxable income of less than $50,000 per year.

Proposes legislative amendments to streamline approval processes and reduce regulatory uncertainties for the Alto High-Speed Rail project.

This measure is not expected to have significant direct impacts on particular groups. Indigenous communities and other underrepresented groups are being engaged to inform the design of the Alto high-speed rail project and develop their capacity and readiness to economically participate in the project's its design and construction. A completed project would directly benefit travellers in the Québec City to Toronto corridor through the provision of faster and more reliable passenger rail service. These travellers are more likely to be students, highly educated, and middle-income households.

Proposes legislative amendments to the Bank Act, the Insurance Companies Act, and the Trust and Loan Companies Act to renew the sunset provision for 7 years to June 30, 2033.

All Canadians will benefit from this measure, as it will permit federally regulated financial institutions to carry on business in Canada beyond June 30, 2026. Furthermore, the sunset provision drives the timing of the regular review of the statutes, which ensures that the statutes remain up to date, technically sounds and responsive to emerging trends in the financial sector.

Proposes legislative amendments to help the Public Health Agency of Canada to modernise Canada's biosecurity oversight framework through the Human Pathogens and Toxins Act.

This measure would benefit all Canadians by helping to address biosecurity risks and helping to prevent the release of pathogens that could have a negative impact on the health of Canadians. Those at higher risk for adverse outcomes related to existing and emerging public health emergencies, such as people with pre-existing health conditions, children, and older adults, may benefit more. An additional benefit of strengthening biosecurity at biocontainment facilities is the protection it affords to Canada's research and development investments, national interests, and international reputation, all of which could be affected by a deliberate pathogen release.

Proposes legislative amendments to the Bank Act, Insurance Companies Act, and Trust and Loan Companies Act to enable additional considerations in financial sector transaction approval processes.

This measure will benefit all Canadians, by fostering the sound administration of federal laws that support a safe and secure financial sector.

Proposes legislative amendments to the Bank Act, Insurance Companies Act, and Trust and Loan Companies Act to repeal limits on borrowing and portfolio investments in commercial loans, real estate and equity, as applicable, and replace them with more flexible guidance from The Office of the Superintendent of Financial Institutions.

This measure will benefit all Canadians from the government being able to respond more quickly to emerging risks in the financial sector.

Proposes legislative amendments to the Bank Act, Insurance Companies Act, and Trust and Loan Companies Act to include a "notice-and-access" method of delivery of governance documents, while retaining owners' right to request delivery by mail.

This measure will benefit all Canadians by allowing federally regulated financial institutions to more efficiently communicate with their owners (for example, shareholders). Allowing for increased use of electronic communications reduces the environmental impact of generating and circulating paper documents.

Proposes legislative amendments to the Bank Act, Insurance Companies Act, and Trust and Loan Companies Act to prohibit federally regulated financial institutions from issuing documents that evidence conversion privileges, options, or rights to acquire a share in bearer form.

Anonymous ownership of bearer instruments can facilitate money laundering and terrorist financing. All Canadians will benefit from safeguarding the integrity of federally regulated financial institutions and a safe and secure financial sector.

Proposes legislative amendments to the Bank Act to mitigate impacts of branch closures by lowering switching costs for consumers looking to move accounts to other institutions following closure of their branch, by providing notice of upcoming closures on bank websites, and by clarifying requirements for online account opening.

This measure will benefit Canadians in rural and remote areas who lack geographically convenient access to in-person financial services. This amendment will help ensure that such groups have clear processes for opening bank accounts remotely and are protected from unfair barriers when changing banking services after the closure of a local branch.

Proposes legislative amendments to the Bank Act, Insurance Companies Act, and Trust and Loan Companies Act to enhance the Office of the Superintendent of Financial Institution's (OSFI) authorities to address integrity and security risks. It will also introduce changes to the Office of the Superintendent of Financial Institutions Act to bolster the Superintendent's ability to receive and share information with federal government agencies and bodies.

These changes are intended to positively affect Canadians as a whole by improving the protection of the financial sector from integrity and security threats. Strengthening OSFI's ability to share information related to its mandate would benefit all Canadians by better positioning Canada to protect the integrity of its financial system and maintain Canadians' confidence in their financial institutions.

Proposes a legislative amendment to the Access to Information Act to protect against the disclosure of confidential information collected and produced under the Retail Payment Activities Act.

These changes are intended to benefit all Canadians by protecting confidential information related to the supervision of payment service providers. This will help promote compliance with the Retail Payment Activities Act, which contributes to a safe and secure retail payment sector.

Proposes legislative amendments to the Bank Act, Insurance Companies Act, and Trust and Loan Companies Act to provide that the Minister of Finance and government officials are protected against civil liability in the good faith performance or omission of actions under those Acts.

This measure benefits all Canadians by fostering the sound administration of federal laws that support a safe and secure financial sector.

Proposes a legislative amendment to the Special Economic Measures Act.

The targeted windfall profit charge will benefit all Canadians by enabling profits from sanctioned property to serve public policy objectives.

Proposes a legislative amendment to the Special Economic Measures Act to provide that the Minister of Finance must be consulted before an order or regulation identifying certain persons is made under subsection 4(1) of that Act.

Mitigating potential financial sector risks from sanctions will benefit all Canadians by protecting the integrity of the financial sector.

Proposes legislative amendments to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, Access to Information Act, and Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations to make technical amendments to enhance clarity and realise efficiencies.

Combatting financial crime benefits all Canadians by protecting Canadians and the integrity of Canada's financial system. This measure also indirectly helps to combat linked criminal offences that generate proceeds of crime (such as human trafficking, drug and weapons smuggling, and fraud). Victims of these linked offences comprise various diverse, often vulnerable, groups with different characteristics, among these are women, Indigenous people, black and racialised communities, seniors, and newcomers. 

Proposes legislative amendments to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (PCMLTFA) and the Proceeds of Crime (Money Laundering) and Terrorist Financing Administrative Monetary Penalty Regulations to strengthen AML/ATF supervision, compliance, enforcement, and information sharing, including by better identifying the businesses and professionals with AML/ATF obligations, increasing penalties, and introducing a new compliance agreement framework.

Combatting financial crime benefits all Canadians by protecting Canadians and the integrity of Canada's financial system. This measure also indirectly helps to combat linked criminal offences that generate proceeds of crime (such as human trafficking, drug and weapons smuggling, and fraud). Victims of these linked offences comprise various diverse, often vulnerable, groups with different characteristics, among these are women, Indigenous people, black and racialised communities, seniors, and newcomers. 

Proposes legislative amendments to the Office of the Superintendent of Financial Institutions Act and the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (PCMLTFA) to make the Financial Transactions and Reports Analysis Centre of Canada (FINTRAC) a member of the Financial Institutions Supervisory Committee (FISC) and enable FINTRAC and current FISC members to exchange regulatory and supervisory information relevant to the mandate and objective of FISC.

Enhancing information sharing and coordination among federal agencies with financial sector responsibilities supports high standards of regulatory compliance by federally regulated financial institutions benefitting all Canadians.

Proposes a legislative amendment to the National Housing Act to increase the guarantees-in-force limit to $1 trillion and to decouple this limit from the insurance-in-force limit. It would also introduce legislative amendments to the Protection of Residential Mortgage or Hypothecary Insurance Act to increase the protected limit for mortgage or hypothecary loans insured under that Act to $500 billion.

No differential impacts as all Canadians will benefit from improvements to the financial sector framework.

Proposes a legislative amendment to the Borrowing Authority Act limit to support the Government of Canada's initiatives to Support Building a New Canadian economy and Defending Canada.

All Canadians will benefit from prudent and responsible management of the government's borrowing program.

Proposes legislative amendments to the Export and Import Permits Act to allow the government to restrict the importation or exportation of items in response to actions of another country that harm Canada or to create more secure and reliable supply chains.

This measure would benefit all Canadians by providing additional tools for the government to help protect Canada's economic security.

Proposes a legislative amendment to the Customs Tariff to allow for duty drawback for certain goods when they are donated to a registered charity under the Income Tax Act, provided they are to be used in the organisation's charitable programs and not re-sold in Canada.

This measure is primarily expected to benefit frontline charities and low-income people who use charitable services to meet their essential needs, including clothing. This group includes low-income women and men, as well as those who are unable to work due to mental or physical illness, work multiple part-time jobs, or are currently searching for work.

Proposes the government's intention to make legislative amendments to the First Nations Fiscal Management Act (FNFMA) that will enable the First Nations Finance Authority to lend to Indigenous special purpose vehicles, which is expected to expand options for affordable financing and better support Indigenous equity participation in major economic projects.

These amendments would benefit First Nations not yet scheduled to the FNFMA, as well as Inuit and Métis with a modern treaty or self-government agreement with Canada. Economic and resource development projects disproportionately affect fields dominated by men (e.g., construction, trades, engineering) but additional employment opportunities may become available for women in related service sectors (e.g., administration, accommodation). Employment opportunities are likely to benefit people across the income spectrum and thereby directly improve economic outcomes (income, wealth generation, poverty reduction) and indirectly improve social outcomes (housing and food security, education, health and well-being) in Indigenous communities at large.

Proposes legislative amendments to the Naskapi and the Cree-Naskapi Commission Act to clarify Naskapi Police authority on Naskapi lands and eliminate inconsistencies with the Northeastern Quebec Agreement.

This measure would directly benefit members of Naskapi Nation of Kawawachikamach and positively impact the Naskapi-Crown relationship by reducing the potential for conflicting interpretations of Naskapi Police's authority on Naskapi lands. Clarifying the authority of Naskapi Police would further benefit members of the Naskapi Nation, by supporting the provision of culturally appropriate policing services. Setting clear parameters for policing service delivery is expected to increase feelings of legitimacy for Indigenous peace officers and overall safety within the community.

Proposes legislative amendments to the Department of Employment and Social Development Act to enable the delivery of more integrated and efficient services across government.

These amendments would benefit all Canadians by enabling the development of more efficient and convenient government services. Modernising legislative authorities to support information sharing and digital services would particularly benefit groups facing barriers due to outdated, paper-based processes, particularly seniors, newcomers, persons with disabilities and rural residents. Lower-income people may also benefit, as these amendments would make it easier to access income support programs and benefits. These amendments would also benefit Canadians by reducing the burden of repeatedly providing personal information across government services.

GBA Plus Responsive Approach: Digital literacy gaps among seniors, connectivity issues in rural and remote areas, and language barriers for newcomers can create obstacles to navigating digital platforms and accessing online government services. Additionally, persons with disabilities who require in-person support may face exclusion if digital services become the dominant method of service delivery. Maintaining in-person and phone-based service options would help ensure accessibility for those unable or unwilling to use digital platforms.

Proposes legislative amendments to the Administrative Tribunals Support Service of Canada Act, Canadian Environmental Protection Act, and others to enable the provision of more efficient tribunal support services to the Environmental Protection Tribunal of Canada and to territorial bodies.

This measure would benefit all Canadians by providing administrative support to territorial bodies, such as labour tribunals. The measure may also disproportionately benefit Indigenous people given that they represent a larger share of the population in the territories relative to other regions in Canada. For example, the Yukon population is 22 per cent Indigenous, compared to the national average of 5 per cent.

Proposes legislative amendments to the Judges Act to allocate judicial resources to Ontario through 8 Unified Family Courts (UFCs) positions and 2 Ontario Court of Appeal positions.

This measure is intended to directly benefit people and families who are involved with the family justice system, particularly women since UFCs help improve access to justice in family matters, including conflict involving gender-based violence. Low- or middle-income families who are unrepresented and family members who face language and cultural barriers would also benefit from UFCs, as they help increase accessibility to justice resources for these groups. Additionally, this measure would help promote a fair justice system as judges would be selected through a federal appointment process that seeks to promote gender balance and diversity.

Proposes a legislative amendment to the Government Annuities Improvement Act to eliminate the legislative requirement for a duplicative audit of the Government Annuities Account.

This measure will modestly benefit all Canadians through the elimination of duplicative audit requirements for the Government Annuities Account. Canadians and annuitants will continue to have access to the same information through the Public Accounts, or the actuarial reports published by the Chief Actuary.

Proposes legislative amendments to the Tobacco and Vaping Products Act to extend the legislative review cycle from two to five years.

The amendments would benefit all Canadians by allowing Health Canada more time to consult broadly and consider more complex aspects of the legislation. Extending the review cycle would also provide more time to engage Indigenous communities, which have historically had lower participation rates in regulatory processes. Individuals who smoke and vape would also benefit from the amendments, with particular benefits for lower-income Canadians, who smoke at higher rates than the general population.

Proposes legislative amendments to the Aeronautics Act to improve Canada's aviation safety and security regime, and to the Canada Transportation Act to ensure regulatory alignment with international standards.

This measure would benefit all Canadians through improvements in the safety and efficiency of the transportation system. It is expected to have a disproportionate positive benefit for the transportation sector. Specifically, amendments to the Aeronautics Act would directly benefit air travelers, who are mostly middle- to high-income earners, and the Canadian air transportation sector more broadly, in which men comprise 61 per cent of the workforce.

Proposes enabling legislation for the Canada Development Investment Corporation (CDEV) to set out the corporation's current mandate in statute and provide greater transparency about the corporation and its activities.

Enabling legislation for CDEV is expected to benefit all Canadians by providing greater clarity and transparency concerning the corporation and its activities. It would further support CDEV in the fulfillment of its commercial mandate.

Proposes legislative amendments to the Freshwater Fish Marketing Act to enable the advancement of the divestiture of the Freshwater Fish Marketing Corporation (FFMC).

This measure would support the eventual divestiture of the FFMC should an acceptable bid be identified. As fish harvesters from rural, northern, and predominantly Indigenous communities receive approximately 80 per cent of the returns from FFMC operations, they may be disproportionately impacted from an eventual divestiture. A divestiture may also benefit Canadian taxpayers by eliminating future financial liabilities to the Crown, consistent with prudent financial stewardship, while transitioning the entity to an ownership and governance model that can remain competitive in today's open market.

GBA Plus Responsive Approach: Fish harvesters from remote, northern, and predominantly Indigenous communities may face risks as a result of the divestiture due to a potential reduction or elimination of transport, processing and marketing services to their communities. To mitigate these risks, the divestiture process includes evaluation criteria that promote economic reconciliation and the maintenance of services to rural and remote communities. Additionally, Indigenous organisations, which have historically faced barriers to accessing capital, have been provided the opportunity to access capacity funding to facilitate their participation in the competitive bidding process.

Proposes legislative amendments to the Canadian Energy Regulator Act to enable longer licensing timeframes for liquid natural gas exports.

These amendments may benefit workers in the energy and construction sectors in British Columbia, as longer licensing timeframes for liquid natural gas (LNG) projects could lead to further economic activity, including job opportunities. Workers who are men would predominantly benefit, as data from the British Columbia Construction Association shows women made up less than 5 per cent of the construction workforce in British Columbia in 2023. Permanent jobs created by LNG projects are also expected to mostly benefit men, as women represented 24.7 per cent of the workforce in the Canadian energy sector in 2023, according to the Canadian Centre for Energy Information.

Proposes legislative amendments to the Red Tape Reduction Act to provide all federal ministers with the authority to enable regulatory sandboxes through issuing temporary and limited exemptions from legislative or regulatory requirements to allow for testing of products, services, processes, or new regulatory approaches.

This measure would benefit all Canadians by allowing for modernised regulations that could better improve health, safety, and the environment for all. The measure could also result in indirect benefits of improved productivity, innovation, and economic growth outcomes for Canadians.

Proposes legislative amendments to the Farm Credit Canada Act to require regular legislative reviews to ensure alignment with the needs of the agriculture and agri-food sector.

This measure would benefit owners of farms and businesses in the agriculture and agri-food sectors by ensuring Farm Credit Canada's activities are responsive to the changing needs of the sector. Farm operators are predominately older White men, and farm families tend to have higher average incomes compared to all Canadians. Traditionally underrepresented groups such as women, youth, Indigenous, 2SLGBTQI+, and Black and racialised entrepreneurs may particularly benefit from regular legislative reviews to better enable Farm Credit Canada to align its activities with their specific needs.

Proposes a legislative amendment to expand the enforcement powers of the Office of the Superintendent of Bankruptcy by adding a civil fine and restitution for non-compliance with offences detailed in subsection 202(1) of the Bankruptcy and Insolvency Act, and to increase the maximum criminal fine for non-compliance with that Act from $5,000 to $100,000 for individuals, and $1 million for corporations.

This measure benefits all Canadians as the Bankruptcy and Insolvency Act is a law of general application but may benefit financially vulnerable groups more. A 2020 survey by the Financial Consumer Agency of Canada found that women (58 per cent), especially older women, low-income households (73 per cent), Indigenous people (74 per cent), and newcomers (66 per cent) reported higher financial vulnerability, with lower levels of financial literacy being a compounding factor.

Proposes to introduce amendments to the Territorial Lands Act to protect and advance the national interests of Canada and the interests of Inuit in Nunavut.

The amendments would benefit Inuit and other Northerners in Nunavut by supporting resource development initiatives that advance local and national interests. The measure is expected to benefit people across income and age spectrums, but men are expected to benefit disproportionately given that they are overrepresented in the workforce of resource extraction industries.

Proposes to introduce amendments to the Broadcasting Act to restore the right to privacy of individuals to the interpretation provisions and remove a duplicative provision relating to official languages.

All Canadians will benefit from this measure, but no disproportionate impacts are expected for any particular group.

Proposes amendments to the Canada Post Corporation Act to modernise and expedite the stamp rate-setting process by allowing Canada Post Corporation to set postage rates.

This measure is expected to benefit all Canadians by helping improve the future financial sustainability of Canada Post operations. Canadians across all regions of the country, including in remote and underserved communities, who rely on the delivery of lettermail by Canada Post, will be positively impacted.

Proposes amendments to the Canada Business Corporations Act, the Canada Not-for-profit Corporations Act, and the Canada Cooperatives Act to allow for quicker dissolution of a federal corporation when it is listed as a terrorist entity under the Criminal Code.

This measure would benefit all Canadians by strengthening federal anti-terrorism tools and by helping to maintain public trust in our institutions, including the federal corporate registry.

Proposes to simplify and harmonise the qualified investment rules that apply to certain registered plans (e.g., Registered Retirement Savings Plans (RRSPs) and Tax-Free Savings Accounts (TFSAs)). In particular, this measure would streamline the rules relating to small business investments and replace the registered investment regime with new categories of qualified investments as of 2027.

This measure would benefit the millions of Canadians who have contributed to certain registered plans. For instance, according to the 2021 census, 34 per cent of Canadian households contributed to RRSPs and 45 per cent to TFSAs. Moreover, roughly half of all contributors to RRSPs and TFSAs are women, though women tend to make smaller contributions on average. Additionally, higher-income households are more likely to contribute to these plans. Certain registered plans also benefit targeted groups such as persons with disabilities, parents, students, and first-time home buyers.

Proposes to broaden an anti-avoidance rule in the Income Tax Act that prevents direct trust-to-trust property transfers from being used to defer income tax on accrued property gains beyond 21 years to include indirect transfers of trust property to other trusts.

This tax integrity measure would benefit all Canadians by ensuring a fair and efficient tax system and by protecting the tax base.

Proposes to remove the duplicative and outdated relieving provisions for osteopathic services in the Goods and Services Tax/Harmonized Sales Tax legislation.

This tax integrity measure would benefit all Canadians by ensuring a fair and efficient tax system and by protecting the tax base.