Annex 4: 
Impacts report

Providing immediate expensing to a broad range of capital assets representing about two thirds of capital investment.

The measure would benefit businesses that make eligible capital investments. Owners and shareholders of businesses tend to be men, older, and have higher incomes. Workers in all industries would also indirectly benefit from access to newer and more productive equipment, which would support higher productivity and wages.

Introducing a new capital gains incentive to allow founders, key employees, and external investors to exempt up to $15 million in capital gains from taxation on the sale of qualifying shares of an eligible Canadian company.

This measure would benefit the founders, early-stage employees, and investors that are shareholders in eligible Canadian corporations. These individuals tend to be men (over 75%) and have higher incomes (nearly 84% would have an adjusted gross income exceeding $200,000). It would indirectly benefit non-shareholding employees in high-potential firms in professional occupations in natural and applied sciences. Workers in these occupations tend to be men and have higher incomes than the general population.

Expanding the small business rollover by extending the window of time for investors to reinvest to three years, with a special five-year provision for individuals who have entered into agreements for future equity, and by relaxing the requirement that an eligible corporation use all or substantially all of its assets in the active business throughout the shareholder's ownership period.

This measure would benefit investors who reinvest proceeds from the sale of shares in Canadian corporations by allowing more investments to qualify for the tax deferral available under the small business rollover. These individuals are expected to be demographically similar to those currently using the small business rollover, who tend to be men, older and have higher incomes. Founders and employees of eligible corporations could also benefit indirectly from increased capital availability and employment opportunities, respectively.

Supporting a targeted strategy to address persistent funding gaps in Canada's financing ecosystem by investing up to $750 million and mobilising additional private capital investment that will expand domestic growth-stage capital and help high-potential Canadian companies scale and commercialise.

Direct benefits of this measure would flow to Canadian small- and medium-sized enterprises (SMEs) that receive investments led by venture capital (VC) fund managers and co-investment partners, who themselves will indirectly benefit through the investments they make under this strategy. Both the direct and indirect beneficiaries are predominantly men (69% and 81%, respectively), while women, Indigenous, and racialised people are underrepresented. VC fund managers and co-investment partners also tend to be heavily concentrated in major urban centres, such as Toronto, Vancouver, and Montreal.

Expanding eligibility under the Scientific Research and Experimental Development (SR&ED) tax incentive program to include the costs of certain key commercialisation activities.

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. All Canadians could benefit from productivity gains as technological and scientific advancements disseminate throughout the economy.

Introducing several initial measures resulting from the government's intellectual property (IP) review, including new regulations against abusive patent practices, updates to the Patent Act to improve transparency regarding Canadian patent ownership, modernising commercialisation policies at federal research granting agencies, launching expert consultations on technology transfer capacity at post-secondary institutions, and leveraging the National Research Council to support innovation.

This measure would primarily benefit owners of small- and medium-sized enterprises (SMEs). In particular, direct benefits are likely to accrue to innovators in knowledge-intensive sectors. These innovators tend to have higher levels of education and are disproportionately men, as 65% of SMEs are majority-owned by men. Indirect benefits, including increased productivity and competitiveness, are expected to benefit Canadians broadly, though they may be concentrated among those best positioned to participate in the knowledge economy, including the highly educated.

GBA Plus Responsive Approach: Women and other equity-deserving groups may face barriers due to their underrepresentation among owners of IP-intensive firms. The Government of Canada supports several complementary initiatives aimed at increasing participation in entrepreneurship and innovation, including the Women Entrepreneurship Loan Fund, the Black Entrepreneurship Program, and IP-specific supports such as the Indigenous IP Program.

Funding to supplement the Strategic Response Fund's (SRF) innovation support activities. This funding will allow the SRF to help innovative firms across the Canadian economy.

Direct beneficiaries are expected to be business owners and employees that receive SRF support. The SRF supports projects across the economy, including in the biomanufacturing and life sciences, clean technologies, agri-food, aerospace, critical minerals, and defense sectors. As many of the employees in these sectors are predominantly men, it is expected that most of the direct benefits are expected to accrue to this group. Additionally, the SRF generally supports companies who tend to employ highly educated workers in Science, Technology, Engineering, and Mathematics (STEM) fields. As a result, these jobs may disproportionately benefit people with advanced educations and higher earning potential.

Funding to Invest in Canada to expand its resources for investment attraction, as well as to deliver future Canada investment summits.

This measure would benefit all Canadians by supporting efforts to attract new foreign investment into Canada. In the medium- to long-term, this would lead to new job creation and economic growth. Direct benefits may vary by region, sector, and population group depending on the location and nature of the investments.

Advancing long-term operating concessions for Canada's four largest airports, including funding for due diligence and preparation for a competitive process to select private operators. It also proposes further measures to strengthen the air sector, including the development of a Traveller Biometrics Strategy to enable faster and easier travel through airports.

This measure would directly benefit air travellers through improved airport infrastructure and operations, passenger experience, and travel connectivity. Air travellers are more likely to be middle- and higher-income Canadians, with the Survey of Household Spending (2023) showing that the propensity for air travel is highly correlated to income. Indigenous communities are also expected to benefit through participation opportunities in the concessions, generating long-term economic opportunities. Indirect benefits would accrue to the broader air sector, as a result of higher investment and greater economic activity from airport modernisation. Air transportation workers are predominantly men, representing 61.8% of the sector in 2023.

Supporting measures that address priorities under the National Electricity Strategy related to building the system, securing the North, grid modernisation, and improving regulatory certainty.

These measures will benefit all Canadians through a modernised and expanded electricity system. They will improve energy reliability in rural and northern communities benefiting Indigenous and remote communities with ageing energy systems. Indirectly the measures will benefit men, who make up a large portion of jobs in the construction industry and clean energy sector. In the long term, all Canadians will benefit from health and environmental impacts associated with decarbonisation and a reduction in greenhouse gas emissions.

GBA Plus responsive approach: Groups that could face barriers include Indigenous, small, rural, or remote communities. Barriers may include difficulty in accessing programs or navigating application processes due to limited local technical and administrative capacity. Programming will seek to address barriers by ensuring eligible projects follow the Duty to Consult process, improving data collection, implementing accessible application processes and drawing on practices from complimentary programs.

Deploying additional Zero-Emission Vehicles (ZEVs) chargers in areas currently lacking sufficient charging infrastructure, funding research and development for charging infrastructure, as well as continuing readiness assessments of federal buildings required to facilitate the transition of the federal fleet to ZEVs.

Over the long-term, this measure will indirectly benefit all Canadians due to the reduction of air pollution and greenhouse gas emissions associated with increased ZEV adoption, with those disproportionately impacted by climate change (e.g., youth, people with respiratory illnesses, Indigenous people) benefiting the most. In the more immediate term, this measure would benefit infrastructure owners and operators, who generally earn higher incomes. Workers in the industries involved in installing ZEV charging and refuelling infrastructure, including construction workers, electricians, equipment operators, and tradespeople, who are predominantly men, would also benefit. Women made up only 4.8% of Canada's industrial, electrical, and construction trades labour force in 2021.

GBA Plus Responsive Approach: Lower-income Canadians, Indigenous people, and those in rural, remote, and northern communities may be less likely to benefit from the installation of additional ZEV chargers. This strategy will address these disparities through enhanced support for Indigenous-led projects, incentives for projects involving Indigenous communities, and support for charging infrastructure in rural and remote areas, as well as existing multi-unit residential buildings where many lower- and middle-income Canadians live.

Extending the Clean Electricity and Clean Technology investment tax credits to the end of 2040 and expanding eligibility for the Clean Electricity investment tax credit to the highest-voltage intra-provincial electricity transmission lines.

These measures would benefit businesses that invest in clean technology and electricity assets. Owners and shareholders of businesses tend to be men, older, and have higher incomes. Workers in utilities and construction, who are disproportionately men (over 70%), could benefit to the extent that the measures induce additional electricity investments. These measures could support relative reductions in electricity rates, which benefits Canadians through more affordable electricity, particularly low-income Canadians who spend a greater proportion of income on utilities.

Funding to implement elements of the new Nuclear Energy Strategy for Canada. This includes funding for regulatory preparedness, workforce development, research and development initiatives and infrastructure.

This measure would benefit all Canadians by supporting the continued development of Canada's nuclear sector, helping provide reliable electricity while creating opportunities for Canadian engineering services, manufacturing, and exports. Specific groups will also benefit, such as nuclear-sector workers and researchers; students and early-career professionals; and communities and regional economies connected to nuclear activities and supply chains. Canada's nuclear workforce also remains predominantly men, with women representing approximately 22% of workers, highlighting existing demographic imbalances within the sector. Because this is a long-term strategy for deploying more nuclear power plants over the next two decades, which can generate electricity for multiple generations, it will predominantly benefit youth, children and future generations.

Launching the Canada Critical Minerals Accelerator, which will make strategic investments in critical minerals projects and companies, including equity investments, loan guarantees, and offtake agreements.

This measure would benefit mining workers and companies, who are predominantly men, aged 25 to 54 years. Rural and remote communities, including Indigenous Peoples (First Nations, Inuit, Métis), and people and companies of Canada's North, would benefit from local employment growth. Construction and transportation workers are also predominantly men, and would indirectly benefit through new, temporary jobs supporting mine development.

Funding to renew elements of the Canadian Critical Minerals Strategy, strengthen Canada's policy leadership, expand geoscience and research capacity, and support strategic investments in the technology to mine and process critical minerals, in addition to providing targeted funding for priority critical minerals projects.

This measure is expected to benefit multiple groups, including workers, businesses, researchers, Indigenous people, and rural and remote communities participating in critical mineral value chains. The average annual total compensation per job in the mining industry is $146,213, nearly double the all-industry average of $78,098. Men are overrepresented in the mining industry, comprising over 80% of the mining workforce. Indigenous people account for approximately 13% of the mining and quarrying workforce, compared to 4% across all industries.

GBA Plus responsive approach: The measure includes Indigenous capacity-building through partnership and contribution agreement mechanisms to support local hiring practices, among other objectives, as well as community readiness measures intended to support participation in emerging opportunities associated with critical mineral development. Women and newcomers remain under-represented in the mining workforce. In 2024, women represented 15.7% of mining workers, compared with 47.2% across all industries, while newcomers represented about 8% of mining and quarrying workers in 2023, compared with roughly 32% of Canada's workforce. Geoscience research programming seeks to improve participation through inclusive, merit-based hiring and bursary opportunities, supported by a GBA Plus performance indicator that tracks opportunities provided to underrepresented students and early-career researchers.

Extending the Mineral Exploration Tax Credit and Critical Mineral Exploration Tax Credit for an additional five years, until March 31, 2032, and expanding the Critical Mineral Exploration Tax Credit to include antimony.

This measure would benefit individuals who invest in flow-through shares of mining exploration companies. These individuals tend to be men with higher incomes. To the extent that increased mineral exploration activity would result, mining workers, who tend to be men, and some communities, including northern and Indigenous communities, may also indirectly benefit.

Allowing helium exploration and development expenses to qualify as Canadian exploration expenses and Canadian development expenses in a manner consistent with the treatment of similar expenses in the petroleum and natural gas sector, and allowing expenses incurred to acquire helium resource properties to qualify as Canadian oil and gas property expenses.

This measure would benefit helium companies by improving the tax treatment for eligible exploration, development, and resource property acquisition expenses. Helium-related activities are concentrated in Saskatchewan, Alberta, and, to a lesser extent, Manitoba. Workers in resource extraction industries, who are predominantly men, and live in rural communities in these regions (including northern and Indigenous communities) may also indirectly benefit from any additional helium-related economic activity.

Supporting forest sector transformation through facility modernisation, improved fibre supply, expanding higher-value products and markets and crowding in private investment.

This measure is expected to benefit rural, remote, and forest-dependent communities, by supporting employment and economic opportunities, including opportunities for greater Indigenous participation in forest stewardship, tenure, and economic development. Benefits are also expected to accrue disproportionately to men, who make up the majority of workers in the forest sector.

GBA Plus Responsive Approach: Groups that may face barriers to fully accessing these opportunities include women, some Indigenous people and communities, particularly Indigenous women, people with lower levels of education, and those in rural, remote, and northern communities. Barriers may include limited awareness of opportunities and federal programs; limited financial, administrative, or technical capacity. For some Indigenous communities, barriers may also arise where Indigenous Knowledge is not adequately incorporated. Programming will seek to address these barriers through diversity and inclusion planning and monitoring, recognition of Indigenous Knowledge, and accessible application processes, drawing on practices from the Indigenous Forestry Initiative.

Developing a new Sustainable Bond Framework for government issuance, using the Made-in-Canada sustainable investment guidelines.

This measure would benefit all Canadians by supporting the development of a federal Sustainable Bond Framework that could facilitate future green and transition bond issuance and help mobilise capital toward Canada's environmental and climate objectives. Over time, this is expected to support investments that benefit Canadians broadly by helping fight climate change, protect nature and support climate adaptation. Any benefits would depend on subsequent decisions regarding framework design, eligible expenditures and bond issuance.

Announces the government's intention to bring forward new measures to promote competition in banking, strengthen competition enforcement, and make it easier for consumers to switch providers. It also announces plans to engage provinces and territories to improve competition by restricting non-compete clauses in labour contracts and anti-competitive property controls in retail grocery.

Once implemented, the reforms would benefit Canadians by supporting productivity, wage, and investment growth and improve affordability and consumer choice. These benefits could be proportionately greater for low-income Canadians, as stronger competition could not only support economic growth but also lower prices of essential goods and services.

Consultations on potential reforms to address practices that prevent retailers from offering or advertising lower prices, such as suppliers pressuring stores not to discount products below a set price. The consultation would consider options to strengthen the Competition Bureau's ability to act when these practices limit price competition and make it harder for Canadians to find better deals.

The consultation is not expected to benefit any particular demographic groups directly. However, legislative reforms following the consultation, should they occur, are expected to contribute to lower retail prices, with benefits broadly available to Canadians and to men and women in equal proportions. Lower-income people and families would benefit relatively more because groceries and other everyday essentials account for a larger share of their household budgets. Newcomers and racialised people would also benefit relatively more where they are disproportionately represented among lower-income households. The extent of benefits would depend on the reforms ultimately adopted and their market effects.

Amendments to the Office of the Superintendent of Financial Institutions Act to introduce a secondary competition mandate for the Office of the Superintendent of Financial Institutions (OSFI), supported by interpretive principles.

This measure is expected to benefit Canadians and Canadian businesses by helping ensure that competition considerations, such as proportionality, compliance burden, and market impacts, are more clearly and consistently reflected in how OSFI regulates and supervises financial institutions. The measure could support a more dynamic, competitive and efficient financial sector. Over time, this could enhance consumer choice, encourage innovation, improve access to financial services, and contribute to economic growth and productivity.

Legislative amendments to the Bank Act, Trust and Loan Companies Act, and Insurance Companies Act to establish a maximum statutory one-year timeline for decisions on applications from prospective entrants to the federal financial institutions' framework.

This measure is expected to benefit Canadians and Canadian businesses by making the federal approval process for new financial institutions timelier and more predictable. Reducing regulatory uncertainty and the costs associated with prolonged applications could support new entry and investment in the financial sector. Over time, increased competition could provide consumers and businesses with greater choice, improved services and more competitive financial products.

Legislative amendments to the Bank Act and Trust and Loan Companies Act to expand the voluntary exit options available to deposit-taking institutions, while maintaining safeguards for depositors and oversight of significant asset and liability transfers.

This measure is expected to benefit Canadians by helping to ensure continued access to banking services and protecting depositors from disruptions that could arise when financial institutions exit the federal framework. By providing more flexibility in the legislation, the measure could enable more options for the orderly transfer of business between institutions for solvent but troubled institutions while maintaining appropriate consumer protections. Over time, reducing barriers to orderly exit could also support competition and innovation in the financial sector, resulting in greater choice and improved services for consumers and businesses.

Legislative amendments to the Bank Act to permit greater flexibility in ownership structures by raising the threshold at which banks must transition to widely held ownership from $12 billion to $25 billion in equity and by exempting certain foreign bank subsidiaries from the public holding requirement.

This measure would benefit all Canadians by supporting greater competition in banking and improving conditions for foreign entry and growth for banks, which in turn, could increase consumer and business choice, reduce costs over time, and improve access to financial products and services for Canadians.

Issuing guidelines to clarify how the Minister of Finance intends to better support and encourage new financial institution entry and credit union continuance through ministerial tools such as transitional relief and other conditional approvals. The guidelines would also outline the Minister's expectations that agencies will apply principles of and proportionality in how they regulate and supervise financial institutions.

This measure is expected to benefit Canadians and Canadian businesses by making it easier for new financial institutions to enter the market and credit unions to enter the federal framework. Greater clarity about approval conditions and transitional relief could reduce uncertainty for prospective entrants and smaller institutions, helping them compete effectively. Over time, additional entry and continued credit union services could strengthen competition and provide consumers and businesses with greater choice, improved services and more competitive financial products.

Legislative amendments to the Bank Act to permit greater access to capital by federal credit unions by allowing eligible cooperative shareholders to invest in and control a federal credit union.

This measure would benefit all Canadians by supporting greater competition in banking through the growth of federal credit unions, which could increase consumer and business choice, reduce costs over time, and improve access to financial products and services.

Five legislative changes to the federal deposit insurance framework to enhance financial stability and consumer protection, while supporting competition and harmonisation with provincial deposit insurance frameworks.

This measure is expected to benefit all Canadians by enhancing consumer protection and confidence in the financial system, while also supporting competition in the financial sector and improving smaller banks' access to lower-cost funds. Harmonising deposit protection would reduce regulatory fragmentation and support more consistent financial protection for Canadians who move, work, or conduct business across provincial borders. While the measures will be broadly available to all eligible depositors, certain elements may provide relatively greater benefits to individuals with larger savings balances or those experiencing significant life events such as the sale of a home, receipt of an inheritance, or legal settlement.

Modernising the infrastructure investment rules for life insurers by amending the Insurance Companies Act and the Investment in Permitted Infrastructure Entities Regulations to expand the scope of permitted investments.

This measure is expected to benefit all Canadians by increasing life insurer investment in Canadian infrastructure, which will help strengthen economic growth and productivity.

Supporting a more efficient entry process by amending the Bank Act, Trust and Loans Companies Act, and Insurance Companies Act to remove barriers to the formation of new federally regulated financial institutions.

This measure is expected to support greater competition in the financial sector, enhancing choice and access to financial services for Canadians and businesses.

Amending federal financial sector statutes to require federally regulated financial institutions to issue stablecoins through non-financial institution subsidiaries regulated under the Stablecoin Act. It would also extend application of the Stablecoin Act to foreign financial institutions that are not subject to Canadian prudential oversight.

This measure would support innovation and competition in Canada, and strengthen consumer protections, benefiting Canadians across regions, sectors, and demographic groups. However, men are likely to predominantly benefit. A 2024 Public Opinion Research Poll by the Financial Consumer Agency of Canada found that four percent of Canadians, 18 years of age or older, own stablecoins, with ownership higher among men, households with a higher income, younger people, and those who identified as Indigenous or Black. Consistent with these findings, research by the Bank of Canada also found that men and persons between the ages of 18 and 34, with high household incomes are more likely to own crypto-assets, as are those with a university degree, and lower financial literacy.

Federal support for Arctic offshore oil and gas exploration and development governance and monitoring.

This measure primarily benefits Indigenous populations located in Western and Eastern Arctic regions of Canada and Indigenous communities, by strengthening Indigenous participation in Arctic offshore oil and gas decision-making, supporting more informed and responsive governance that takes into consideration the needs and interests of local communities. The North has the highest proportion of Indigenous people in Canada, accounting for 86% of Nunavut's population, 50% of the Northwest Territories population, and 22% of Yukon's population according to the 2021 Census.

GBA Plus Responsive Approach: The oil and gas sector has historically presented barriers for women, Indigenous, and gender-diverse people, including workplace cultures that discourage diversity, limited flexible work arrangements, and insufficient accommodation of Indigenous cultural practices. Camp-based offshore development may create additional challenges related to inclusion, workplace safety, and cultural well-being. To help mitigate these risks, the Tariuq Accord establishes a co-management structure that positions the Inuvialuit Regional Corporation as a legal co-manager, strengthening Indigenous oversight and participation in decisions related to offshore development. This governance model provides an important structural safeguard that supports consideration of Indigenous priorities and interests throughout the development process.

Funding for the Standards Council of Canada to strengthen access to standards expertise and support Canadian firms' participation in domestic and international markets.

This measure will benefit all Canadians by supporting the development, adoption, and use of standards that help drive innovation, facilitate trade, enhance productivity, and protect health and safety. It will also support core functions of the Standards Council of Canada, benefiting its employees. The Council's workforce is predominantly composed of women, who represent 67% of employees. Indirect benefits would extend to businesses, regulators, standards development organisations, conformity assessment bodies, researchers, and technical experts that rely on Canada's standardisation system.

Funding for Natural Resources Canada to renew the Geo-Mapping for Energy and Minerals program, which generates and disseminates public geoscience data used to support land-use and infrastructure development decisions, exploration for geological and mineral resources, and environmental assessments in Canada's North.

This measure is expected to benefit highly educated workers in the earth-sciences and mining sectors, who are predominantly men aged 25 to 54, and who earn wages that exceed the national average. Indigenous people account for 11% of the mining sector's labour force, among the highest representation by industry in Canada. This measure is also expected to benefit northern and Indigenous people through a grants stream targeting capacity building, training, and employment opportunities.

GBA Plus Responsive Approach: Grants under the program for capacity building and training will specifically target Indigenous people, including First Nation, Inuit, and Metis, to promote capacity building within these communities. Procurement under the program will prioritise northern and/or Indigenous suppliers. Employment opportunities, where applicable, will also prioritise local suppliers (working with hamlets, and local organisations such as Hunters and Trappers Associations) which could lead to economic benefits for local communities.

Funding for the National Research Council (NRC) to renew the Industrial Research Assistance Program's (IRAP) Clean Technology initiative, which supports Canadian small- and medium-sized enterprises to develop, demonstrate, and commercialise clean technologies.

This measure would primarily benefit Canadian clean technology small- and medium-sized enterprises (SMEs) by providing research and development funding, specialised advisory services, and partnerships that support technology development, commercialisation, and scaling. SMEs tend to be predominantly owned by men (65%) and people with post-secondary or graduate-level education. In the longer term, it would benefit all Canadians by creating opportunities for innovation, contributing to Canada's climate goals, and supporting broader economic growth in clean technology sectors.

GBA Plus Responsive Approach: Women and other equity-deserving groups may face barriers to participating in this initiative due to their underrepresentation in the clean technology sector. To mitigate these barriers, NRC IRAP has 11 active equity, diversity and inclusion focused Contributions to Organisations that can be offered to clients based on their individual needs to provide targeted outreach, tailored advisory services, mentorship, and other supports.

Funding for Polar Knowledge Canada to support investments related to the Canadian High Arctic Research Station (CHARS) as well as enhancements to its Science and Technology program and related operations.

This measure would directly benefit Indigenous people, workers, researchers, and students in the Science, Technology, Engineering, and Mathematics (STEM) fields. In 2024, women accounted for 35% of STEM bachelor's degree holders aged 25 to 64, and 21% of the STEM workforce in this age group. Consequently, men are expected to disproportionately benefit in the near term. Northern contractors, service providers, and community organisations would indirectly benefit through procurement opportunities, logistical support, and collaborative research activities. In the longer term, enhanced logistics and operational capacity at CHARS would generate broader benefits for Canadians by supporting Arctic sovereignty and security, strengthening evidence-based decision-making, advancing climate adaptation, and fostering sustainable northern development.

Funding for the Canadian Northern Economic Development Agency to support economic development projects in the North through Inclusive Diversification and Economic Advancement in the North (IDEANorth) and the Northern Indigenous Economic Opportunities Program.

This measure is expected to benefit northern businesses, workers, Indigenous Peoples, and communities through access to grants and contributions for economic development. IDEANorth recipients would benefit from investments in economic infrastructure, sector development, and capacity building, while the northern Indigenous Economic Opportunities Program would enable Indigenous proponents to pursue employment, income, and wealth-creation opportunities. These investments may also generate wider community benefits through local employment, procurement, services, and economic activity, particularly in Indigenous, and rural and remote communities.

Funding for Housing, Infrastructure and Communities Canada to support the Canadian Infrastructure Council, an arm's-length advisory body established to strengthen evidence-based infrastructure planning across governments.

This measure would particularly benefit future generations, including those living in urban, rural, and Indigenous communities. The Council provides governments with evidence-based advice to support more effective infrastructure planning and decision-making. The Council's research is expected to have the greatest impact during the planning or design phases. The value of the Council's research and publications will be realised primarily over the long term, helping to shape infrastructure decisions that will serve future generations.

GBA Plus Responsive Approach: While data on the demographics of infrastructure stakeholders in Canada are limited, persons with physical or mental disabilities, vulnerable populations, low-income people, newcomers, Indigenous people and 2SLGBTQI+ people may be underrepresented in engagement with major infrastructure stakeholders. The Council will continue to engage with potentially underrepresented groups to mitigate these potential barriers, including through outreach to organisations that represent vulnerable communities, What We Heard reports and a dedicated Northern Perspectives team.

Advancing and construct the Mackenzie Valley Highway, a nation-building investment in Northern infrastructure that would promote sovereignty and year-round access to Canada's North.

The Mackenzie Valley Highway would improve transportation infrastructure and social and economic opportunities for Canadians in the Northwest Territories. It would provide year-round access to rural and isolated northern communities, many of which are Indigenous or have significant Indigenous populations and reduce the cost of goods and services by facilitating their transportation through the Mackenzie Valley. The measure would also support jobs in the construction, transportation, and mining sectors.

GBA Plus responsive approach: Indigenous communities may face barriers to participation if engagement processes are not adequately resourced, or if requirements for procurement opportunities favour larger, southern firms with greater capacity. To reduce these barriers, Indigenous groups will be consulted throughout the project, and their perspectives will be incorporated into project governance, providing opportunities to identify issues and potential negative impacts and ensure adequate time to plan alternatives.

Establishing a major projects management entity to manage major projects, such as the Mackenzie Valley Highway, with the expertise and resources required.

This measure will benefit all Canadians as a major projects management entity would manage projects to ensure they are completed on time and under budget. It would have specialised technical and project development expertise to manage risks and keep projects on track. This measure would support employment opportunities for workers in construction and transportation.

Standing up the Canada Strong Fund, which will make investments in nation-building projects and high-growth Canadian companies. As well, a retail investment product linked to the Canada Strong Fund is under development to provide individual Canadians with an opportunity to invest in the Fund and share directly in the returns generated by its portfolio.

This measure would benefit all Canadians by increasing new investment in Canadian projects and companies, supporting employment, business growth, and economic activity. Fund-supported projects could create demand throughout Canadian supply chains, benefiting workers and businesses that provide construction, engineering, equipment, materials, administrative support, and other services. As the Fund would be publicly owned, Canadians would also benefit from any financial returns generated by successful investments. By focusing investments in Canada, the Fund could help retain economic activity, jobs, and investment capital within the country. The magnitude of these benefits would depend on the investments made and the extent to which they attract additional private-sector investment.

Funding to lay the groundwork for broader use of digital trade processes by bringing government and industry together to guide implementation, updating legislation and regulations, testing new digital tools, and supporting their adoption.

These measures would help make cross-border trade simpler and more efficient for importers, exporters, customs brokers, transportation, and logistics providers, and financial institutions, while also helping Canadian businesses reach new markets. Benefits are expected to accrue disproportionately to men, reflecting business ownership and employment patterns. Although export participation rates are comparable for majority men-owned and women-owned businesses, at 15.3% and 14.5% respectively, 64.9% of small- and medium-sized businesses are majority men-owned, compared with 17.8% that are majority women-owned. According to the 2021 Census, women represented only 13% of rail, 24% of marine, and 39% of air transportation workers.

Launching public consultations on potential legislative and regulatory changes to strengthen Canada's trade remedy system and increase its administrative efficiency.

This measure would benefit all Canadians, as Canada's trade remedy system is available to all sectors of the economy and to businesses of varying sizes that are affected by unfairly traded imports. Consultations on potential measures to strengthen the trade remedy system and improve its administrative efficiency will provide Canadians with an opportunity to share their perspectives and help ensure the system remains responsive, accessible, and effective.

Legislative amendments to Export Development Canada, the Canada Account financing mechanism, and the Canadian Commercial Corporation to strengthen governance, support strategic export transactions, and modernise Canada's trade finance framework.

This measure would broaden support for Canadian exporters in strategic and diversified markets. Benefits are expected to accrue disproportionately to men and higher-income Canadians, reflecting business ownership patterns and the concentration of benefits among business owners and investors. Although export participation rates are comparable for majority men-owned and women-owned businesses, at 15.3% and 14.5% respectively, 64.9% of small- and medium-sized businesses are majority men-owned, compared with 17.8% that are majority women-owned.

Funding for the Wine Sector Support Program, which provides support to Canadian wine producers, seeking to strengthen the competitiveness of the wine sector and its long-term financial stability.

The program will directly benefit the wine industry across Canada, while primarily benefiting the economies of British Columbia, Ontario, and Québec, where wine enterprises and sales are more concentrated. The majority of wineries are owned by men, while close to 37% are owned by women. Racialised-owned and Indigenous-owned wineries account for nearly 6% and 2%, respectively.

Funding to support tariff-affected businesses and workers and strengthen the resilience of key Canadian sectors.

All Canadian workers and businesses affected by tariffs would benefit from enhanced financial and income supports. Small- and medium-sized enterprises would particularly benefit from expanded access to liquidity and business supports, while affected workers would benefit from enhanced income, retention, retraining and job-matching supports. Statistics Canada reports that men are nearly three times as likely as women to work in industries dependent on U.S. demand for Canadian exports (13.3% compared with 4.9%). Older workers and some newcomers are also more highly represented, suggesting these groups may particularly benefit from worker supports. Regional benefits are expected to be greatest in Ontario, Québec, and British Columbia, reflecting their greater exposure to tariff-affected sectors, including steel, aluminum, automotive, softwood lumber, metals, mining and critical minerals.

Supporting a Business Development Bank of Canada loan program and additional funding for the Regional Tariff Response Initiative to support Canadian businesses affected by U.S. tariffs on steel, aluminum, and copper.

This measure is expected to benefit tariff-affected firms in the steel, aluminum, and copper sectors, as well as their employees by easing short-term liquidity pressures and supporting investments that improve productivity, reduce costs, diversify markets, or strengthen supply chains. Direct and indirect benefits are expected to be concentrated among workers in steel, aluminum, copper, and downstream industries and in communities across Canada that depend heavily on the metal manufacturing sector, respectively. The workforces in these industries are predominantly men (approximately 78%).

Supporting the forestry sector businesses impacted by U.S. trade duties and tariffs through a new Business Development Bank of Canada loan program, changes to the Softwood Lumber Guarantee Program, targeted Regional Tariff Response Initiative funding, and a Regional Development Fund.

The measure is expected to benefit Canadian businesses and workers by easing short-term liquidity pressures and supporting businesses and communities with transformative investments that can help them diversify into new markets and sectors. Direct benefits are likely to be concentrated in the forestry sector and its workforce, which is predominantly men (approximately 81%) and living in rural communities (approximately 40%). Indigenous people who are employed at a higher rate in the forestry sector (6%) relative to the labour force overall (4%), are also likely to benefit. Indirect benefits will flow to households in certain rural, remote, and Indigenous communities where forestry is an important source of indirect employment and economic activity.

Strengthening the capacity of the Major Projects Office to advance nation-building projects and support the government's commitment to accelerate the development of major infrastructure projects across Canada.

This measure is expected to advance nation-building projects, which would have direct benefits for all Canadians by supporting the timely development of infrastructure needed to strengthen economic growth, improve transportation and trade networks, and enhance access to services. The measure is expected to have indirect benefits for Indigenous people and Canadians living in rural and remote areas, as many major projects referred are in Northern and rural regions. These groups are often among those most likely to be affected by planned major-project development work.

Funding for Transport Canada to renew supply chain data and analysis used to identify bottlenecks, monitor disruptions, and inform decisions on trade diversification and economic security.

This measure would primarily benefit exporters, importers, and transportation and logistics firms by supporting trade diversification and more efficient, resilient supply chains. Benefits may vary by firm size, sector, and ownership. Small and medium enterprises account for 97.4% of exporting businesses, while larger enterprises generate 60% of export value. Majority men-owned businesses are more prevalent among larger firms (81% of those with 100+ employees versus 67% of firms with fewer than 20 employees) and in transportation and warehousing (79% versus 72.9% in manufacturing).

Enhancing the Canada Groceries and Essentials Benefit by providing a one-time 50% enhancement to the benefit for the 2026-27 benefit year, delivered as a standalone payment in early 2027.

This measure would provide support to more than 12 million Canadians, with assistance targeted at low- and modest-income individuals and families. Single people, single mothers, Indigenous people, and persons with disabilities are more likely to have lower incomes and would particularly benefit from additional support for day-to-day essentials. It is estimated that over three quarters of the additional support would go to single people with and without children, of which about one third would go to single women without children and one fifth to single mothers. More than half of seniors would receive additional assistance, including three quarters of single seniors.

Supporting the Nutrition North Canada program, which helps lower the cost of imported foods and supports local food harvesting and distribution initiatives in northern communities.

This measure will directly benefit remote communities across the North, many of which are Indigenous. Northern residents with lower incomes would especially benefit from the price relief provided through the program. Improved access to nutritious food can support better health outcomes and help reduce risks associated with poor nutrition. Children and youth would particularly benefit from access to the nutritious foods that support healthy growth and development.

GBA Plus Responsive Approach: Northern communities face growing risks from climate change, including wildfires and changes to freeze-up periods. Programming uses distinctions-based and regionally designed approaches that enable Indigenous governments and organisations to identify local priorities and determine how funding is best used to address community food security. Approaches such as flexible terms and conditions for the Harvesters Support Grant and Community Food Programs Fund allow for communities to adapt programming in response to emergencies and changing local priorities.

Funding for multiple initiatives that are intended to spur grocery sector competition, boost domestic food production across Canada, and cut red tape across the agricultural supply chain.

The initiatives will boost domestic food production, spur grocery store competition, and strengthen food security, with the greatest benefit accruing to Canadians most at risk of food insecurity. According to data from the 2024 Canadian Income Survey, approximately 24% of the population in the provinces and 28.3% of people in territories lived in households that reported some form of food insecurity. Food insecurity disproportionately affects low-income, rural and remote, Indigenous and lone-parent households, and children. The initiatives would also indirectly benefit Canada's farm and agri-food sector by supporting greater demand for Canadian agricultural products. These indirect benefits would accrue to a workforce that is predominantly men, who represent 68% of farm employees.

Refocusing the Canada Workers Benefit (CWB) by enhancing it and phasing out the Advance CWB. The enhanced benefit would be called the Build Canada Workers Benefit.

This measure would increase beneficiaries' disposable income, who are predominantly low- and modest-income workers. This would extend eligibility to an additional 180,000 people and could increase entitlements by up to $675 for workers with the lowest incomes, or by nearly $1,000 for those also eligible for the disability supplement. Indigenous people, newcomers, and lone-parent households (most often single mothers) are expected to benefit disproportionately from this measure.

Making the Canada Caregiver Credit refundable, while maintaining all of the current design parameters, including the credit's maximum amounts, the income threshold at which the credit begins to be phased out, and the phase-out rate.

This measure would benefit caregivers supporting infirm family members who do not benefit fully or at all from the current non-refundable credit because they have insufficient federal tax payable. Overall, the measure is expected to benefit women and men in roughly equal proportion. Couples would disproportionally benefit, receiving about 70% of the additional support. Caregivers aged 60 or older would also disproportionally benefit, receiving about 60% of the additional support. Since caregivers without sufficient tax liability tend to have lower incomes, this proposal would particularly benefit lower-income caregivers, with about 80% of the additional support from making the credit refundable going to families with net income under $60,000 in 2027.

Building on the temporary suspension of the federal fuel excise tax that was announced on April 14, 2026, and implemented under Bill C-30, this measure would extend the suspension until January 31, 2027, with 50% of the regular excise tax rates applying from February 1 to March 31, 2027.

This measure is expected to provide temporary affordability support to all Canadians by lowering fuel costs for households and businesses. Accordingly, benefits would likely be experienced across Canada, including by transportation-intensive sectors that rely heavily on fuel inputs, such as trucking, delivery, and air transportation. Direct benefits to households will vary according to driving patterns. Lower fuel costs could also indirectly reduce the prices of goods and services through lower transportation costs. Based on the 2021 Census and travel survey data, men may benefit somewhat more directly because they are more likely to commute by vehicle and are more likely to be employed in impacted sectors, although benefits are expected to apply broadly within Canadian households.

Providing heat pump rebates to support efficient home heating, alongside renewed programs supporting energy-efficiency retrofits in larger buildings and industrial facilities, to reduce energy use, costs, and GHG emissions.

This measure is expected to lower household energy costs across income levels, with enhanced support for low- and median-income households, while supporting increased retrofit activity in larger buildings and industrial facilities. Over the longer term, investments are expected to reduce energy use and GHG emissions, improve building and industrial energy performance, support cleaner production, and sustain employment in construction, energy-efficiency, and skilled-trades sectors, where men currently represent a majority of workers.

GBA Plus Responsive Approach: Some groups, particularly lower-income households, seniors, and those in rural or remote communities, may face barriers to accessing programs, including upfront costs, challenges navigating application processes. To improve accessibility, the program would seek to reduce application barriers by limiting information requirements, providing clear guidance to applicants, and offering flexible documentation options, including paper-based formats where possible.

Funding to stabilise the Canada-wide early learning and child care system to ensure it continues to lower child care costs for families with young children.

This measure would primarily benefit parents, particularly mothers, who are more likely to experience career interruptions due to caregiving responsibilities for young children. In 2025, labour force participation among mothers aged 25-54 with young children reached almost 80%--nearly a record high--in part due to increased access to lower-cost child care. Workers in the child care sector would also benefit as additional funding would support improved working conditions and compensation for early childhood educators who are predominantly women. Over the long term, affordable child care can also support positive outcomes for children in care, as high-quality early childhood education can have positive effects on physical health, social and emotional skills, educational achievement and earnings over a child's lifetime.

Building the homes Canada needs and creating the conditions to end homelessness in 10 years by reinvesting in the Reaching Home Initiative and Build Canada Homes and through homebuilding productivity-enhancing measures.

Homeless populations and low-income households will disproportionately benefit from this measure. Men, Indigenous people and veterans are more likely to experience homelessness; whereas younger and older persons, persons with disabilities, lone-parent households (where women are overrepresented), are more likely to be low-income. As men are more likely to work in the construction sector, they are expected to indirectly benefit from any new construction activity generated.

Extending the Prohibition on the Purchase of Residential Property by Non-Canadians Act (the Prohibition) by two year to January 1, 2029, for existing and resale properties, while lifting the prohibition for new residential properties.

This measure would directly benefit Canadians seeking to enter the housing market. Specifically, Canadians would benefit from increased access to existing residential properties.

Introducing initiatives to promote competition and improve the offer of insured mortgage products to Canadians, including publishing more information on insured mortgage rates, expanding the availability of 30-year amortisations and the $1.5 million home price limit, publishing a consultation paper on prepayment penalties, and amending mortgage insurance rules to support new three-and-four-unit housing and to permit the private mortgage insurers to offer multi-unit mortgage loan insurance on projects with up to 50 units.

This measure will benefit homeowners and prospective homeowners by supporting access to mortgage financing and homeownership opportunities. Benefits are expected to accrue primarily to middle-income and higher-income households with the financial means to qualify for and support a mortgage.

Providing the Canada Revenue Agency with a statutory mandate to enter into agreements with mortgage lenders and mortgage insurers to offer an income verification service for mortgage risk assessment purposes, as well as funding to support the development and pilot of the service.

This measure would be targeted toward mortgage lenders and mortgage insurers who would integrate the service into their broader fraud detection and deterrence processes. Direct benefits would accrue to these institutions by helping them better assess borrowers' ability to repay their mortgages, reducing instances of income fraud. By strengthening the integrity, reliability, and efficiency of Canada's housing finance and broader financial system, the measure is expected to benefit all Canadians.

Funding for the Local Food Infrastructure Fund (LFIF) which supports infrastructure projects at all stages of the food production and distribution cycle and direct food purchases by food banks. The objective of LFIF is to support increasing access to healthy, nutritious, and local foods for at-risk Canadian populations.

This measure benefits Canadians most at risk of food insecurity. According to data from the 2024 Canadian Income Survey, approximately 24% of people in the provinces and 28.3% of people in the territories lived in households that reported some form of food insecurity. The impacts are disproportionately felt by those living in women-led lone-parent households, those reliant on social assistance, those who identify as Black or Indigenous, newcomers, and children. Indigenous, remote, and northern communities are particularly vulnerable because of the higher cost of living and other geographic, social, and economic factors.

Improving the transparency and fairness of everyday financial products, including annual bank-fee statements, credit card payment allocation rules, and longer, more flexible repayment terms for payday loans.

This measure would benefit all Canadians by making every day financial products more transparent, helping consumers reduce avoidable costs. Annual fee statements would clarify banking costs; credit card payments above the minimum would reduce higher-interest balances first; and longer payday loan terms with instalment repayments would provide borrowers with greater flexibility and reduce the risks of repeated borrowing, to repay previous loans, default, and financial distress.

GBA Plus Responsive Approach: Longer payday loan terms and instalment repayments would provide added flexibility for financially vulnerable borrowers, including people experiencing poverty or caught in cycles of payday loan debt.

Addressing immediate needs in mental health and home and community care delivery, by extending federal funding agreements with the provinces and territories for mental health and addictions services, as well as home and community care, until March 31, 2028.

This measure is expected to benefit a broad range of Canadians, but populations that may face greater barriers to accessing care would particularly benefit, including women, youth, Indigenous people, low-income people, and people living in rural and remote communities. Continued funding may support provinces and territories in contributing to improved mental health outcomes and reducing unmet care needs. Women may also benefit, as they disproportionately provide unpaid care to family members. This measure could lessen caregiving demands, supporting caregiver well-being and labour force participation.

Addressing urgent needs related to the substance use and overdose crisis in municipalities and Indigenous communities.

This measure would benefit people disproportionately impacted by substance use-related harms by expanding community-based substance use and addiction services. Of the 57,509 opioid deaths reported since January 2016, 70% occurred among men. Adults aged 30-39 accounted for the largest share of opioid deaths, emergency department visits, and emergency medical services responses in 2025. Indigenous people are also disproportionately impacted by the opioid crisis. First Nations people in British Columbia constituted 3.4% of the population but accounted for 15.8% of all toxic drug deaths in 2025.

GBA Plus Responsive Approach: Indigenous communities and people living in rural and remote areas may face barriers to accessing substance use and addiction services, including limited availability of locally appropriate and culturally responsive supports. The Emergency Treatment Fund is designed to respond to locally identified needs, helping ensure that funded programming reflects community circumstances and is culturally responsive. The program also prioritises populations that are severely impacted by the overdose crisis, including Indigenous communities and those in rural and remote jurisdictions.

Funding to support the Praxis Spinal Cord Institute – an organisation that supports research and innovation related to spinal cord injuries.

This measure would directly benefit Canadians living with spinal cord injuries. While the incidence of spinal cord injuries tends to be more common among men, the Institute's objective is to improve the lives of all people living with this injury. Benefits would also accrue to health researchers partnering with the Institute on research projects, who tend to be highly educated, have higher incomes, and live in urban centres near research universities or teaching hospitals.

Legislative amendments to the Employment Insurance Act to temporarily increase the minimum number of Employment Insurance regular benefit weeks from 14 to 18 weeks for apprentices who take full-time training.

This measure would benefit certain apprentices who experience a period of unemployment after their technical training through increased duration of income support and improved access to the financial aid to be offered under Team Canada Strong. It is expected to predominantly benefit men, who represented 87% of new apprentice registrations across all trades in 2024. Apprentices are also more likely to be young adults compared to the general Canadian working population. In 2024, approximately 45% of all new apprentices were between 20 and 29 years old, while 32% were between 30 and 49 years old. It is expected that apprentices are generally early in their career and so are likely to be lower income than the broader working population. By helping grow the skilled trades workforce, this measure could indirectly benefit employers in sectors with strong demand for these workers, such as construction.

Launching the Partnerships for Indigenous Workforce Readiness Fund to connect Indigenous people with skills development, apprenticeships, and employment opportunities aligned with major projects and high-demand sectors, supporting Indigenous participation in Canada's economic priorities.

This measure is expected to primarily benefit Indigenous Peoples, including First Nations, Inuit and Métis participants, by improving access to Indigenous-led skills training, apprenticeships, and employment pathways linked to major projects and high-demand sectors. Benefits are expected to be concentrated among lower-income people, youth, workers with lower educational attainment, and people experiencing unemployment or underemployment, including those in rural and remote communities. Indigenous women may also benefit from broader access to training and employment opportunities, although participation could remain lower in sectors traditionally dominated by men. Over time, increased employment and earnings could improve financial well-being and support Indigenous participation in Canada's economic growth.

GBA Plus Responsive Approach: Indigenous-led delivery would allow training, employment services, and wraparound supports to be tailored to local communities and participants' needs. Flexible supports could help address barriers related to childcare, transportation, housing, health, and distance from training or employment opportunities, particularly for women and people in rural or remote communities.

Funding for training and employment services delivered in partnership with provinces and territories to ensure continued support for workers impacted by tariffs.

This measure would benefit workers by providing continued training, upskilling, reskilling and employment services to those affected by ongoing tariff-related disruptions. These supports would help displaced workers and workers at risk of layoff remain attached to the labour market, return to employment more quickly or transition to new opportunities. Benefits are expected to be particularly relevant for mid-career and long-tenured workers in tariff-impacted sectors. Men are expected to benefit, given greater representation in trade-exposed industries. Employers and affected communities may indirectly benefit from improved workforce adaptability and the retention of skilled workers.

The 2027-2029 Immigration Levels Plan maintains temporary resident arrivals at 370,000 per year and permanent resident admissions at 380,000 per year for three years. It also announces one-time measures to convert up to 200,000 temporary residents to permanent residence.

These measures would benefit newcomers to Canada by supporting their integration, which contributes to positive economic and social outcomes. Newcomers generally integrate well based on voting rates, sense of belonging, and citizenship take-up; however, newcomer women face significant labour market challenges. While newcomer men outperform their Canadian-born counterparts in employment and participation rates, newcomer women of core working age have lower employment rates and higher unemployment compared to Canadian-born women. Newcomers tend to be younger than the overall Canadian population. 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.

GBA Plus Responsive Approach: Newcomers, particularly women, can face unique challenges to economic and social participation, including language and cultural barriers. Settlement service providers help address these challenges through targeted supports such as language training, employment services, and social integration programming. More broadly, immigration and settlement services are designed to support successful outcomes for diverse newcomer populations, including refugees, racialised people, official language minority communities, women, and others who may face heightened barriers to inclusion and participation.

Aligning the Temporary Foreign Worker Program with labour market needs, while improving processing timelines and strengthening employer compliance.

This measure would benefit employers using the Temporary Foreign Worker Program by helping them address persistent labour shortages. Employers using the program are predominantly small businesses (75% of applicants) operating across multiple sectors, including agriculture, food processing and construction. Temporary foreign workers would also benefit from strengthened employer compliance, which would contribute to addressing risks of mistreatment. Temporary foreign workers are approximately 80% men, predominantly low-income, and from diverse ethnic, linguistic, and cultural backgrounds, with Mexican, Spanish-speaking men being the largest group.

Continued funding to the Canada Revenue Agency for the administration of the First Home Savings Account (FHSA).

This measure would benefit all Canadians who do not yet own their home by continuing to provide administrative funding for the FHSA, which helps Canadians accumulate savings for a down payment, supporting access to homeownership. This group is roughly gender-balanced and has a higher median household income compared to the median Canadian household income. In 2022, the average household income of first-time homebuyers was $114,950 compared with the national average of $70,500.

GBA Plus Responsive Approach: Some Canadians may face barriers accessing the FHSA related to income, financial literacy, accessibility, or limited access to financial institutions. Persons with disabilities may face additional accessibility challenges due to potential physical and process barriers within financial institutions. The design of the FHSA helps support participation by requiring individuals to confirm their eligibility with an issuer when opening an account, creating an opportunity to receive information and assistance in navigating the program. Ongoing outreach and communications efforts also help improve awareness of, and access to, the FHSA among groups that may face informational or access barriers.

Funding to help reduce asylum inventories and support the effective functioning of Canada's asylum system.

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 (IRB) in the first half of 2026 (January to June) were India, Haiti, Iran, Mexico, Nigeria, and China. In 2024-25, the majority of people whose refugee protection claims were finalised by the IRB were men. This suggests that men would be more likely to benefit from the measure. Asylum claimants also tend to be lower income, particularly upon arrival in Canada. This measure would indirectly benefit all Canadians by helping to support Canadians' confidence in the effective functioning of the asylum system.

Funding to expand screening checks using fingerprints and facial images to more travellers.

Expanded biometric collection would benefit all Canadians by improving immigration screening and reducing opportunities for identity fraud. The measure would also benefit newcomers, travellers, international students and workers by supporting fair and timely decisions, by improving the integrity of immigration processes, and by helping prevent trafficking and exploitation.

GBA Plus Responsive Approach: The measure would incorporate accessibility requirements to reduce barriers and mitigate potential adverse impacts stemming from new biometrics collection requirements. Refugees and displaced persons would continue to have alternative biometric enrolment options where needed.

Funding for the Public Health Agency of Canada to continue to administer the Vaccine Impact Assistance Program (VIAP), which provides financial support to people who experience a permanent injury as a result of receiving a Health Canada-authorised vaccine.

This measure directly benefits people with serious and permanent vaccine injuries, such as disabilities or health conditions, by providing them with financial support as compensation for their injuries. This compensation can aid with new medical costs, accessibility supports, access to medical specialists, and loss of income due to vaccine injuries. The measure indirectly benefits all Canadians by supporting public confidence in vaccination programs and the resilience of Canada's health system.

GBA Plus Responsive Approach: As the VIAP is primarily an online resource, there could be barriers to participation for lower-income people, those with limited internet access, cognitively disabled people, and people in rural or remote populations. To mitigate these barriers, all VIAP forms are available to claimants in paper form, program materials are available on canada.ca, and claimants may be represented through their application process by an authorised representative. The program also introduced exceptions to its three-year eligibility window to ensure individuals who have limited access to health care can apply to VIAP.

Supporting organisations that help temporary foreign workers in Canada understand and exercise their rights.

This measure would benefit temporary foreign workers, with men particularly benefiting, as they account for approximately 80% of this population. This group is predominantly low-income, and from diverse ethnic, linguistic, and cultural backgrounds, with Mexican, Spanish-speaking men representing the largest group. Temporary foreign workers would benefit from strengthened protections intended to reduce the risk of workplace mistreatment and abuse.

GBA Plus Responsive Approach: Migrant workers may face barriers to accessing services and supports due to language differences, limited availability outside working hours, geographic isolation, and limited transportation or mobility. Funding recipients must provide services in a way that aligns with the unique needs of migrant workers (e.g., languages spoken, services available during time off work, outreach services for workers who are unable to travel to cities to access services). Service providers mitigate barriers faced by isolated workers by offering services over the phone, or WhatsApp. Other activities include bringing bicycles to workers to increase their mobility and accessibility to services and supports.

Funding for the Public Health Agency of Canada to identify and support community and partner-led projects for autistic people in Canada.

This measure would benefit autistic people in Canada, their families, and their caregivers through initiatives that provide resources to learn about neurodivergence and connect to community organisations. Indirect beneficiaries would include service providers, researchers, community organisations, employers and provinces and territories. While primary caregivers of individuals with developmental disabilities or disorders are somewhat more likely to be women, the substantially higher prevalence of autism among men means that they remain more likely to benefit directly from autism supports.

GBA Plus Responsive Approach: As some services under this measure are internet-based (including AIDE Canada) or delivered primarily in larger urban centres, people in rural or remote communities, those without reliable broadband access, those who speak languages other than English or French, persons with disabilities, and individuals with limited digital literacy may face challenges accessing these services. Underrepresented groups, including Black, Indigenous, racialised and 2SLGBTQI+ people, may also face systemic barriers stemming from historical and ongoing experiences of discrimination within the health system, which can contribute to mistrust of the system. In addition, autism may be under-recognised in women, limiting access to diagnosis, supports, and services. To help address these barriers, the measure would support the development of accessible navigation tools, plain-language and culturally relevant resources, and adaptable guidance for diverse populations.

Funding for Canadian Heritage for the Building Communities through Arts and Heritage program, the Canada Arts Presentation Fund, and for a new Canada 160 Fund to mark Canada's 160th anniversary in 2027 through local festivals, performing arts events and other arts, cultural, and heritage activities to encourage Canadians to come together and celebrate Canada 160.

This measure would benefit all Canadians by providing opportunities to engage with inclusive local festivals and performing arts events and other activities in their communities during Canada 160. The measure would also benefit the arts and culture sectors, notably Canadian artists, cultural workers, and organisers of local festivals and performing arts events, including those from equity-deserving groups, through increased employment opportunities at festivals and performing arts events, and other activities. In comparison to other Canadian workers, the arts sector is characterised by high levels of education, precarious employment, and low median incomes.

Funding to construct, expand, and modernise recreational facilities and ice rinks through the Build Communities Strong Fund.

This measure would benefit all Canadians, while people who use rinks for hockey, figure skating, learn-to-skate programs, public skating and other activities would benefit more directly. Benefits are expected to lean toward men, boys, and youth: men and boys represent 80.6% of Hockey Canada registrations, while children and youth represent approximately 75%. Construction and rehabilitation work may also indirectly benefit men, who make up the majority of workers in these sectors.

Funding to renew the Canada Strong Pass, which includes free or discounted access to national parks, museums, galleries, and rail travel, as well as make admission to Canada's national museums, year-round for children and youth under the age of 25.

All Canadians would benefit, particularly families with children under the age of 18, and youth between the ages of 18 to 24, given that most of the available discounts apply specifically to these groups. In 2025-26, nearly 850,000 children and youth benefited from free or discounted museum admission, and over 159,000 took advantage of discounted rail travel. Increased travel would also benefit tourism workers and local economies, including small, locally owned businesses in communities near parks and heritage places.

GBA Plus Responsive Approach: Rural and remote residents may face geographic barriers, including limited proximity to participating attractions and VIA Rail routes. To broaden geographic access, particularly in northern and rural communities, funding would be expanded to eligible Indigenous-led museums and cultural centres.

Funding to address critical operating, maintenance and capital renewal pressures at Canada's national museums, the National Battlefields Commission, the National Arts Centre, and Library and Archives Canada.

All Canadians are expected to benefit from continued access to the programs, collections, performances, and services offered by Canada's national cultural institutions. Visitors are more likely to have higher levels of educational attainment, higher household incomes, and be living in urban centres. The measure would also benefit 2SLGBTQI+, Indigenous and racialised people through enhanced access to and representation within Canada's cultural and heritage sector. While Canadians across the country are expected to benefit, the measure is expected to have a greater impact in the regions where these organisations are located, notably the National Capital Region, Winnipeg, Québec City, and Halifax.

Funding for the National Gallery of Canada to expand opportunities for Canadians to access and engage with Canada's arts, culture, and heritage, both in person and online.

This measure will benefit all Canadians by expanding access to arts, culture, and heritage through travelling exhibitions and improved digital access to the collections of the National Gallery of Canada. Engagement activities will broaden access to Canadian and Indigenous art throughout Canada, particularly for Canadians living in rural, northern, and remote communities who have fewer opportunities to engage with Canada's arts, culture, and heritage outside major institutions and urban centres. Future generations will also benefit from affordable access to Canada's art and heritage, fostering greater awareness of the stories, histories, and perspectives that have shaped the country.

Funding for Library and Archives Canada to create a free national digital collection of Canadian books, providing Canadians with free online access to works that reflect Canada's regions, languages, and people.

All Canadians would benefit from enhanced access to books reflecting Canada's regions, languages, and people. The collection would broaden access to Canadian stories and perspectives, particularly where access to Canadian digital titles is limited. Canadian authors and publishers would also benefit from licensing revenues and greater visibility for their works.

GBA Plus responsive approach: To address technological barriers that may limit participation in the initiative for persons with disabilities, LAC would select a lending platform with accessibility features meeting Accessible Canada Act requirements.

Funding for Canadian Heritage for the Canada Book Fund to strengthen support for Canadian authors and book publishers and increase the reach of Canadian stories in Canada and internationally.

This measure would benefit book industry stakeholders, including authors, publishers and professional organisations, by increasing the visibility of Canadian-authored content domestically and internationally and supporting career development. The book industry employs a majority of women (57%) and presents a higher proportion of workers aged 55 and older (31%) compared to the overall culture and information sector (17.5%). Some sources point to a significant presence of members of the 2SLGBTQI+ community (increase from 5 percent to 10 perfect from 2018 to 2022). Over the long term, this measure would help enhance the capacity of the Canadian publishing sector and all Canadians would benefit from greater access to diverse Canadian stories that reflect the richness of Canada's communities and perspectives.

Funding for CBC/Radio-Canada to make Canada's national broadcaster financially sustainable.

All Canadians who access CBC/Radio-Canada services would benefit from the strengthening Canada's public broadcasting services, with greater benefits for those with fewer comparable alternatives, including low-income Canadians, residents of smaller communities and official language minority communities, where CBC/Radio-Canada may be a primary or sole source of news. Older Canadians may also benefit disproportionately given their greater reliance on traditional radio and television services: a 2025 Pollara Strategic Insights survey found that 44%of people aged 60 and older consume CBC/Radio-Canada content "most days." Children and youth would also benefit through CBC/Radio-Canada's youth programming, with virtual visits to children's content averaging 2.67 million visits per month in 2023-24.

Funding for Canadian Heritage to support Canada's audio and audiovisual sectors and ensure that Canadian culture remains accessible and affordable for all Canadians as the government implements new policy direction for the Online Streaming Act.

All Canadians would benefit from access to high-quality Canadian news and programming. In particular, Indigenous people, racialised and 2SLGBTQI+ people, and official language minority communities would benefit from greater representation, Indigenous storytelling and programming that reflects Canada's diversity. Canadian creators, journalists, and workers in the broadcasting and audiovisual sectors would also directly benefit from greater financial support and stability to create and produce Canadian content.

Funding for Canadian Heritage for the Local Journalism Initiative to support original civic journalism and journalist employment in underserved communities and improve access to trusted and diverse local news across Canada.

This measure would benefit Canadians living in news deserts and areas of news poverty, including rural, remote, urban, and diverse communities. It would also directly support more than 500 journalist positions, including freelancers, and provide dedicated support to Indigenous, ethnocultural, official-language minority and 2SLGBTQI+ communities, who are underrepresented throughout the news media, including in both newsrooms and leadership positions. A 2025 survey found that 74.9% of journalists identified as White, compared with 3.9% identified as Indigenous and 21.2% identified as racialised. More representative local journalism would strengthen belonging, civic participation, and resilience to mis/dis-disinformation.

GBA Plus Responsive Approach: Racialised and Indigenous journalists remain underrepresented in newsrooms and leadership, and diverse journalists may face discriminatory hiring and more precarious work. This measure addresses these barriers through dedicated funding envelopes, requirements for recipients to promote reflective hiring and coverage, voluntary self-identification data, targeted reporting, and a public directory mapping news deserts and underserved communities to guide support and identify gaps.

Enhancing support for news programming in Canada by expanding eligibility for the Canadian Journalism Labour Tax Credit to audio and audiovisual news organisations and extending the enhanced 35% credit rate until December 31, 2028.

This measure would support the production of news content and help sustain jobs, benefiting a wide range of news organisations across Canada, including television and radio broadcasters. Journalists employed by eligible organisations would also benefit from increased support for news operations. Data from 2025 shows that women represented 52% of journalists at Canadian news outlets. As a result, the measure is expected to benefit women and men in roughly equal proportions. All Canadians benefit from the availability of high-quality original audio and audiovisual news content.

Funding to 10 departments and agencies for the costs of organising and hosting the 2028 Francophonie Summit.

This measure would benefit Canadians by supporting the safe and effective delivery of the 2028 Francophonie Summit and related activities. Hosting the Summit would showcase the diversity and vitality of Canada's Francophone cultures, promote the French language, and strengthen connections among Francophone communities in Canada and across the international Francophonie. Francophone communities, artists, and entrepreneurs could benefit more directly from opportunities to participate in cultural, community and economic programming. Local businesses and workers in the National Capital Region could also benefit from increased activity associated with hosting delegates and events.

Acquiring, remediating, and operating the National Field of Honour in Pointe-Claire, Québec to support its long-term stewardship as a dignified, accessible and nationally significant final resting place for veterans and eligible family members.

This measure will directly benefit veterans by preserving a dignified final resting place. Canadians will benefit indirectly from opportunities to commemorate and learn about the service and sacrifices of Canada's veterans. While these benefits are available to all Canadians, those living in or travelling to the Pointe-Claire area may be more likely to visit the site and engage with its programming.

GBA Plus Responsive Approach: Existing infrastructure at the site may present accessibility barriers for persons with disabilities and older visitors. To address these barriers, the proposed accessibility and infrastructure improvements would enhance physical access to the site and help ensure it meets applicable federal accessibility requirements.

Funding for commemorating defining moments in Canada's military history through events and activities led by Veterans Affairs Canada.

This measure would benefit veterans and serving Canadian Armed Forces members through commemorative activities that recognise military service and sacrifice. While Canada's veteran population remains predominantly men (87%) and older than the general population, with approximately 42% aged 65 and over, it also includes women veterans (13%), Indigenous veterans (approximately 5.2%), Black and other racialised veterans, 2SLGBTQI+ veterans, and veterans with disabilities. Commemorative programming helps ensure these diverse service experiences are recognised and reflected in Canada's commemorative narratives. Canadians will benefit indirectly from opportunities to commemorate and learn about the service and sacrifices of Canada's veterans.

Funding to maintain Parks Canada infrastructure (e.g., roadways, bridges, dams, visitor experience facilities, utilities, vehicles, etc.).

Improvements in Parks Canada infrastructure would benefit all Canadians who visit Parks Canada sites across Canada. Visitors include people of all ages, with approximately 65% between the ages of 18 and 64. Continued investment in National Parks, National Marine Conservation Areas, and Historic Sites will provide indirect benefits by generating economic activity primarily in the construction, maintenance, and federal public service sectors, benefiting communities located near Parks Canada's sites, which are often in rural and remote areas.

Funding to Fisheries and Oceans Canada and other departments to strengthen marine safety, protect marine ecosystems, and support Indigenous participation in marine safety and environmental stewardship.

This measure will benefit all Canadians by increasing marine safety and protecting marine ecosystems, with proportionately greater benefits for Indigenous and coastal communities given their proximity to oceans and waterways. Indigenous people will also benefit through direct engagement, training, and employment opportunities. The measure will also directly benefit workers in the transportation and marine industries, who are primarily men. According to the 2021 Census, men represented 76% of the marine transportation sector workforce.

Funding proposed for initiatives to advance conservation toward 30% of marine and coastal areas by 2030.

By supporting the creation of new national marine conservation areas, this initiative would generate socio-economic benefits for coastal communities, including for partnering Indigenous communities and youth, such as through job opportunities and training in conservation. Populations in coastal areas in proximity to these areas will experience disproportionate benefits relative to the general population. Canadians that visit national marine conservation areas offering recreational opportunities may also indirectly enjoy the physical and mental health benefits of accessing such sites.

Funding for Canadian Heritage to support scholarships for post-secondary students through the Terry Fox Humanitarian Awards.

This measure would benefit students preparing to pursue post-secondary studies, as well as current undergraduate students across Canada. Past recipients have come from diverse communities across the country and represent a wide range of cultural, racial, gender, and socio-economic experiences.

Funding to renew the Ferry Services Contribution Program until 2032, including support for new terminals and interim vessel capacity.

This measure would directly benefit ferry users, who are primarily residents and local businesses in Eastern Canada, including the remote community of Îles-de-la-Madeleine, by supporting the continued provision of reliable ferry services and regional connectivity. It would indirectly benefit local industries that depend on the goods and people transported by the ferries, such as tourism. It would also indirectly benefit employees of the ferry services and the construction sector, who are predominantly men. In 2024, men comprised nearly 90% of employees in the construction sector in Atlantic Canada.

Renewing the Remote Passenger Rail Program which provides support for passenger rail services in Northern Manitoba, Northern Québec, and Labrador.

This measure would benefit multiple groups living in remote communities in Northern Manitoba, Northern Québec and Labrador that rely on passenger rail as an essential year-round surface transportation service. The communities served are predominantly Indigenous, including several First Nations communities, where geographic isolation can limit access to health care, education, employment, government services, and essential goods. Maintaining reliable rail service helps reduce these barriers and supports regional connectivity and economic and social participation. Census 2021 profiles further indicate that many of the communities served under the Program experience lower average incomes than the Canadian population.

Funding for VIA Rail to continue maintaining its services at current levels and to address its capital maintenance requirements.

This measure would directly benefit people living in communities serviced by VIA Rail. Across all VIA services, women make up 60% of ridership, youth, and students make up 20%, and seniors make up 13%. Rural, remote, and Indigenous communities will particularly benefit as alternative forms of transportation may be limited. VIA Rail employees would benefit indirectly from maintained employment in operations and maintenance activities. Men account for 63% of these employees.

As announced in September 2026, this measure provides funding for VIA Rail to acquire and maintain new passenger cars and locomotives for its long-distance, regional, and remote services in a manner that supports Canadian content.

Direct benefits are expected to accrue to persons living in communities serviced by VIA Rail's non-corridor services. These services provide essential travel for rural, remote, and Indigenous communities where oftentimes other transportation alternatives are limited or unavailable. Across all VIA routes, women account for 60% of ridership, youth, and students 20%, and seniors 13%. The assembly of the new fleet in Canada will indirectly benefit the construction and manufacturing sectors, where men have historically made up the majority of workers. These indirect benefits would be concentrated in Ontario and Québec where the train manufacturing is expected to occur.

Funding to improve access to safe, clean drinking water and wastewater services in First Nations communities on reserve, including investments in infrastructure, water operator capacity, and implementation of clean water legislation.

This measure is expected to benefit First Nations communities on reserve, particularly in remote areas where water advisories are most likely. Safe, reliable drinking water and wastewater services would improve health and daily living, reduce exposure to waterborne illness, and lessen the time and cost of accessing water. Benefits are expected to be greatest for women, youth, Elders, persons with disabilities, low-income households, and families with caregiving responsibilities, who are most likely to face barriers associated with inadequate water and wastewater infrastructure. Infrastructure investments would also support employment and skills development in First Nations and nearby communities.

Long-term, predictable funding for First Nations communities, on reserve, to build, repair, and maintain housing and infrastructure as well as initiatives to transform how First Nations housing and infrastructure is financed.

This measure is expected to benefit First Nations, primarily on reserve, by providing predictable, flexible funding and improving access to financing for housing and infrastructure. By supporting construction, repair, and maintenance of homes and community infrastructure, the measure would help improve health, safety, well-being, and long-term socio-economic outcomes. While benefits are expected to vary by infrastructure type, low-income individuals, and remote communities, who are more likely to face barriers associated with inadequate housing and infrastructure, would benefit most. Financing initiatives could also expand homeownership opportunities, accelerate priority projects, and create employment and business opportunities.

Supporting high-quality, culturally relevant education and improving long-term outcomes for First Nations students for elementary and secondary education on reserve. This includes the renewal of targeted funding for adult education and helps ensure First Nations students have access to educational opportunities comparable to those available elsewhere in Canada through the Elementary and Secondary Education Program.

This measure would benefit all First Nations students on reserve. A 2022 study highlights the educational disparities among Indigenous women based on remoteness. The study found that 78% of First Nations women in accessible areas completed high school or higher, compared to 47% in very remote areas. On-reserve First Nations women generally had lower educational attainment than those off reserve, except in easily accessible areas where both groups had a 78% completion rate. Data from 2022 also estimates that almost half (48%) of First Nations youth living on reserve lived in low-income households. First Nations youth living on reserve also tend to have lower levels of educational attainment and face additional barriers to participating in education.

GBA Plus Responsive Approach: In support of First Nations control of First Nations education, First Nations continue to have the flexibility to allocate funding based on the unique circumstances of the students in their communities. This can include promoting First Nations language and culture, providing supports to First Nations men, women, 2SLGBTQQIA+ individuals, parents, adult students and those with disabilities, depending on the needs identified within each community. The program's funding also considers the impact of remoteness on the cost of delivering education, helping address that barrier.

Maintaining access to post-secondary education and supporting the next generation of First Nations leaders, professionals, and skilled workers through the Post-Secondary Student Support Program.

This measure would benefit First Nations communities by addressing many of the challenges and barriers their students face in accessing and completing post-secondary education. Data from 2022 estimates that almost half (48%) of First Nations youth living on reserve was living in low-income households and tend to have lower levels of educational attainment, as they face additional constraints to participating in education. Women would also benefit as data from 2026 show that approximately 70% of funded students identify as women. The same data also shows that approximately 27% of funded students have at least one dependent.

GBA Plus Responsive Approach: Many First Nations students must leave their home communities to pursue post-secondary education, which can result in significant additional costs related to travel, relocation, housing, and living expenses. These financial pressures can create barriers to accessing and completing post-secondary studies, particularly for students from remote or isolated communities. Funding First Nations' tuition, travel, living expenses, and other eligible education costs will help mitigate these barriers, improving access to post-secondary education and supporting student success.

Ensuring First Nations and Inuit children continue to receive the services and supports they need when they need them.

This measure would benefit First Nations and Inuit children by reducing gaps in access to health, social and educational products, supports, and services. Children with disabilities and chronic conditions, those living in remote and isolated communities, and those in lower-income households may benefit more from this measure. The distribution of recipients is relatively gender-balanced, with data for Jordan's Principle in 2025 showed 52% were men and 53% lived on reserve. Families and caregivers will also benefit from this measure by reducing the financial, administrative, and personal burdens associated with obtaining and paying for specialised care.

Funding to support the implementation of An Act respecting First Nations, Inuit and Métis children, youth and families to improve child and family service outcomes through culturally relevant services for Indigenous children and families.

This measure is expected to primarily benefit Indigenous children, youth, and families by supporting culturally relevant child and family services that help children remain safely connected to their families, communities, and cultures. Greater benefits are expected for children and families in low-income, lone-parent, and rural or remote communities.

GBA Plus Responsive Approach: Indigenous-led, distinctions-based delivery will respond to geographic and service-access barriers in rural, remote, and northern communities, including higher delivery costs, limited local service capacity, workforce shortages and fewer culturally appropriate supports. It will also help address legal, technical, and operational barriers, as well as limited resources and capacity that could hinder the ability of Indigenous governing bodies and communities to develop laws, negotiate agreements, and establish service-delivery models.

Supporting medically necessary services through the Non-Insured Health Benefits Program to continue to support a range of benefits for First Nations and Inuit people, including prescription and over-the-counter medications, dental and vision care, medical supplies and equipment, mental health counselling, and medical transportation.

This measure would benefit First Nations and Inuit communities by providing coverage for a range of health benefits and services not otherwise covered by other plans, as well as medical transportation to access medical services not available locally. A disproportionately large number of clients live in rural, remote, or isolated communities, creating unique challenges in gaining access to medically necessary health services on a systematic basis. Data from 2018 shows that Indigenous Peoples self-report poorer health than other Canadians, and epidemiological data show disease burdens several times higher among Indigenous people.

Helping Indigenous communities access the public health services and support they need to live a healthy lifestyle by strengthening outbreak response capacity, supporting communicable disease prevention, and improving recruitment and retention of public health workers.

This measure would benefit First Nations and Inuit communities by maintaining current community-based public health service levels (e.g., vaccinations, health promotion, early detection, contact tracing). Data from 2022 shows that First Nations and Inuit communities are disproportionately impacted by non-communicable diseases (e.g., diabetes), communicable diseases (e.g., HIV/AIDS, syphilis, hepatitis C, tuberculosis), and related emergencies. As of the 2021 Census, First Nations people living on reserve were almost twice as likely to live in crowded housing, compared with those who lived off reserve (35.7% versus 18.4%), and Inuit living in Inuit Nunangat were four times more likely to live in crowded housing than Inuit living outside Inuit Nunangat (52.9% versus 11.4%). This overcrowding contributes to poorer health outcomes in First Nations and Inuit communities, and this measure can ensure local public health resources are available.

GBA Plus Responsive Approach: This measure incorporates community-based and culturally safe public health approaches that are intended to reduce barriers to access for First Nations and Inuit populations. Funding supports local delivery of public health services, including testing, immunisation, infection prevention and control, outbreak response, and health promotion activities, reducing the need for travel and improving access in remote, isolated and northern communities.

Funding to support First Nations and Inuit policing through sustainable operational and infrastructure funding and flexible, community-led safety initiatives, while strengthening access to culturally responsive services.

First Nations and Inuit communities are expected to benefit from safer communities, more reliable access to culturally responsive policing, and improved trust between residents and police. Indigenous women, girls, youth, and 2SLGBTQQIA+ people may particularly benefit from reduced exposure to violence and stronger local responses to safety concerns. Rural, remote and lower-income communities may also experience more equitable access to services and better long-term community well-being.

GBA Plus Responsive Approach: Flexible, community-led funding would help address barriers such as geographic isolation and limited local administrative capacity. By tailoring safety plans and prevention activities to their cultures, needs and readiness, communities could improve equitable access to culturally relevant safety initiatives.

Renewing funding for the Missing and Murdered Indigenous Women and Girls Secretariat, supporting implementation of a Red Dress Alert pilot in Manitoba, and maintaining federal coordination, policy advice, and engagement through the Secretariat while supporting faster, culturally informed responses to cases involving missing Indigenous women, girls and 2SLGBTQQIA+ people.

This measure is expected to primarily benefit Indigenous women, girls, and 2SLGBTQQIA+ people, including families and survivors, by sustaining federal coordination and improving missing-person response through the engagement through the Secretariat and Manitoba Red Dress Alert pilot. Indigenous communities may benefit from stronger policy coordination, and culturally informed programming. Benefits are expected to be greater, for people facing poverty, housing instability and limited access to services are at heightened risk of violence and Indigenous people tend to be of a lower socio-economic status compared to their non-Indigenous counterparts. Longer-term evidence from the pilot could inform similar approaches or initiatives in other jurisdictions.

Renewal of sunsetting funding for the National Centre for Truth and Reconciliation's core operations and continued implementation of Calls to Action 72 and 73, providing interim stability while longer-term federal funding requirements to address the legacy of residential schools are assessed.

This measure is expected to primarily benefit residential school survivors and intergenerationally impacted First Nations, Inuit, and Métis families and communities by sustaining access to records and supporting community-led work to identify, commemorate, and investigate missing children and burial sites. Benefits would extend across genders and generations, including to aging survivors, youth, women, and 2SLGBTQQIA+ people affected by distinct and intergenerational trauma. Indigenous people and families with lower incomes, trauma-related health conditions (i.e., mental health), or living in rural and remote communities may benefit more, as financial and geographical constraints can create additional barriers to accessing records and supports. All Canadians may benefit indirectly from greater public awareness about Canada's history and reconciliation efforts.

Enhancing First Nations Personal Income Tax and First Nations Goods and Services Tax arrangements by providing additional revenues and improving revenue stability for participating Indigenous governments.

This measure would benefit Indigenous governments by providing additional tax revenues, which could be used to support citizens and community priorities, while improving the predictability of their revenue streams. These communities tend to be remote and rural, and citizens within these communities tend to have incomes at or below the average income of the relevant province or territory.

Providing ongoing support to First Nations Fiscal Management Act (FNFMA) institutions that deliver financial management, taxation, and infrastructure planning services to Indigenous communities.

This measure would primarily benefit First Nations communities and is expected to provide relatively greater benefits to people with lower incomes. Indigenous people are more likely than non-Indigenous Canadians to experience low-income conditions, with 31.3% of First Nations people living on reserve experiencing low income in 2020, compared with 10.7% of the non-Indigenous population. Indigenous communities also continue to experience disproportionately large infrastructure and economic development gaps. Strengthened financial governance, taxation capacity, and infrastructure planning may support economic opportunities, community services, and long-term prosperity. Longer-term benefits may be particularly relevant for women, youth, and people living in rural and remote Indigenous communities.

GBA Plus Responsive Approach: This measure partially addresses a distinctions-based barrier through the First Nations Infrastructure Institute, whose infrastructure advisory and capacity-building services are available to First Nations, Inuit, and Métis communities. However, differences in access remain, as the financial management and taxation authorities under the FNFMA are available to participating First Nations but not to Inuit or Métis communities. Monitoring participation and uptake across Indigenous distinctions and geographic regions will be important to identify potential barriers to access and inform future program adjustments.

Funding to support organisations working to advance equality for women and address systemic barriers through the Women's Program.

This measure is expected to benefit women and girls through projects that address systemic barriers to economic security, leadership, participation, and safety. By supporting changes to policies, practices, institutions, and services, the Program would help advance gender equality and create broader benefits for families, communities, and organisations.

GBA Plus Responsive Approach: Indigenous women and women in rural and remote communities may face barriers accessing supports and services. To help address these gaps, Women and Gender Equality Canada has tailored its funding approaches through targeted calls for proposals and expanded eligibility criteria, helping ensure funded projects better reach underserved communities. The latest program evaluation found that about 11.5% of funding was for projects that identified Indigenous women as a specific priority group, while they comprise about 5.1% of women in Canada.

Funding to provide free access to menstrual products and support menstrual health education and awareness through the Menstrual Equity Fund.

This measure would benefit low-income people who menstruate, including women, girls, trans, and gender-diverse people. The greatest benefits are expected for populations facing multiple and intersecting barriers that increase vulnerability to period poverty, including lone-parent households, Indigenous women, girls, and gender-diverse people, and those living in rural, remote, and northern communities. Approximately 1.24 million people who menstruate in Canada live below the poverty line. By improving access to menstrual products, the measure would reduce period poverty, support participation in school, work, and community life, help increase menstrual health awareness, and reduce stigma surrounding menstruation.

Funding to renew the Canadian Institutes of Health Research's (CIHR) National Women's Health Research Initiative, which supports research into women's health issues.

Direct benefits are expected to accrue to women's health researchers at academic institutions or teaching hospitals, who are more likely to be highly educated, high-income, and living in urban areas than the general population. Long-term benefits will accrue to women, girls, and gender diverse people who benefit from treatments developed as part of this research. It is expected that all Canadians will benefit indirectly from investments in women's health research. Improved health for women and girls improves the health of the population overall and could lead to reduced strain on the health care system, as well as greater workforce availability, resulting in economic benefit for all Canadians.

GBA Plus Responsive Approach: CIHR's internal processes for assessing applications include measures to help ensure the equitable assessment of research proposals from researchers who are Indigenous, Francophone, or members of underrepresented groups, supporting fair access to funding opportunities.

Funding to Justice Canada and other departments to combat anti-Black racism and systemic discrimination that has led to the over-representation of Black people in the criminal justice system, including as victims of crime.

This measure would benefit Black people involved with the criminal justice system, such as offenders and victims, by providing crime prevention, diversion, rehabilitation, reintegration, and access to justice services tailored to their needs. According to Justice Canada, Black people, particularly men and boys living in poverty, experience disproportionate rates of justice system involvement. Although Black people represented about 4% of Canada's population, they accounted for approximately 9% of the federal corrections population in 2022–23. In 2020–21, Black youth represented about 4% of the youth population across Nova Scotia, Alberta, and British Columbia, but accounted for approximately 10% of youth admissions to correctional services in those provinces.

GBA Plus Responsive Approach: Initiatives under this measure would be designed to address the unique experiences of Black people who interact with the justice system and the barriers they face to accessing justice services, including their experience of anti-Black racism within the system. For example, to facilitate the rehabilitation and reintegration of Black offenders and overcome these barriers, the Correctional Service of Canada intends to hire correctional officers with lived experience and appropriate cultural competencies.

Funding to renew funding under the Federal 2SLGBTQI+ Action Plan, which supports community-based projects, public awareness, research, and the 2SLGBTQI+ Secretariat.

This measure would benefit 2SLGBTQI+ people through community-led initiatives and greater inclusion in federal policymaking. Given the diversity of 2SLGBTQI+ communities, these investments may also advance equity and inclusion for individuals facing multiple and intersecting forms of discrimination. Approximately 1.3 million Canadians aged 15 and older identify as 2SLGBTQI+.

GBA Plus Responsive Approach: Some 2SLGBTQI+ people may face geographic, accessibility, stigma, and privacy barriers to participating in funded initiatives. WAGE would improve access through targeted outreach, plain-language materials, technical support, flexible funding practices, and culturally relevant initiatives delivered by trusted community organisations.

Funding to support Kids Help Phone, Canada's only 24/7 e-mental health service providing young people with free, confidential support in English, French and more than 100 other languages.

This measure would benefit children and youth in Canada by providing access to free, confidential mental health and crisis support. Among those aged 15-34, suicide is the second leading cause of death. This measure will particularly benefit children and youth who belong to groups that experience higher rates of death by suicide, suicidal ideation, and other mental health risk factors, including 2SLGBTQI+ populations, Indigenous people, and populations in rural areas. Support in more than 100 different languages allows everyone, including newcomers and racialised youth, to receive help in the language they feel most comfortable speaking.

Funding to sustain the Canadian Air Transport Security Authority's operations for airport security screening in 2027-28.

This measure would directly benefit air travellers, who are primarily high- and middle-income earners, through continued security screening at Canadian airports. Based on the Survey of Household Spending (2023), the propensity for air travel is highly correlated to income. It would also indirectly benefit workers involved in security screening and the air sector more broadly, who are mostly men. All Canadians are expected to indirectly benefit from a safer and more efficient air transportation system.

Funding for the Canada Council for the Arts to support professional artists and arts organisations across Canada, including in theatre, dance, and music.

This measure would benefit professional artists and arts organisations across Canada. Artists, including those working in performing arts occupations, are highly educated and have comparatively low incomes. The median individual income of Canadian artists was $24,300, 44% below the $43,500 median for all Canadian workers. The Council is committed to supporting arts organisations and artists from historically underserved and marginalised communities (e.g., Indigenous, racialised, 2SLGBTQI+, persons with disabilities, official language minority communities). The measure would contribute to employment, cultural participation, and a sense of belonging.

Funding for Canadian Heritage for the Canadian Safe Sport Program to help prevent and address maltreatment in sport and support safe sport environments for all participants.

While all Canadians benefit from having a safe sport system, this measure would particularly support high-performance athletes, with greater benefits expected for women, 2SLGBTQI+ people, Indigenous people, persons with disabilities, and Black and racialised athletes who may be more vulnerable to harassment, abuse, and discrimination. High-performance athletes are generally younger, with many under the age of 35, and a significant proportion have low incomes due to the demands of training and limited opportunities to earn additional income.

Renewal of funding to prevent, detect, and respond to aquatic invasive species, while supporting partnerships with provinces, territories, Indigenous Peoples, and other stakeholders to protect Canada's freshwater and marine ecosystems.

This measure would benefit commercial fish harvesters by helping protect aquatic ecosystems and biodiversity, and supporting long-term income and employment security in fisheries, aquaculture, and related industries in rural and coastal regions. Men would particularly benefit, representing approximately 78% of commercial fish harvesters. In Indigenous communities, protecting aquatic ecosystems supports food, social and ceremonial fisheries and Indigenous commercial communal fisheries. This measure supports the long-term health of Canada's fisheries and income security in coastal and marine communities that depend on these resources.

Funding to reduce plastic waste and increase plastic circularity in the economy by conducting scientific research activities and gathering relevant data to implement regulatory measures and inform policy-making.

This measure would directly benefit all Canadians and the environment. The development and implementation of proposed regulations to increase plastic circularity could increase demand for recycled plastics for manufacturing, potentially spurring innovation and investment. In addition, the Ghost Gear program may benefit coastal communities through improved outcomes for more sustainable fisheries, and cleaner coastlines and waterways for recreational and tourism activities. The measure may also indirectly benefit people who are employed in waste management, clean technology, and environmental consulting sectors that are traditionally dominated by men.

Funding proposed for Health Canada to renew support for the Brain Canada Foundation, a national foundation dedicated to advancing neurological research.

This measure would directly benefit Canadians living with neurological conditions. The incidence of neurological conditions is broadly gender-balanced, and can occur at any age, but specific neurological conditions may be more or less prevalent depending on age or gender. Two of the most prevalent neurological conditions – Alzheimer's disease and Parkinson's disease – increase in likelihood and severity over the age of 60. Indirect benefits would accrue to health researchers partnering with Brain Canada on research projects.

Renewing case management capacity to serve veterans and former Royal Canadian Mounted Police (RCMP) members with complex physical, mental health and rehabilitation needs and help them navigate benefits, rehabilitation services and other supports.

This measure would benefit over 15,000 case-managed veterans and former RCMP members, most of whom are men, by supporting continued access to timely, coordinated services and care. This population also includes many persons with disabilities or mental health conditions, who may particularly benefit from continuity in service delivery. Lower-income clients may benefit disproportionately because they rely more heavily on income, housing, health, and rehabilitation supports. Families and caregivers, who are more often women, may also benefit indirectly through reduced caregiving burden and improved household stability from improved access to supports.

Expanding the Veteran and Family Well-Being Fund to support research and community-based projects focused on post-service employment outcomes, women veterans' health and well-being, and increasing public awareness of the contributions and experiences of modern-day Canadian Armed Forces members and Veterans.

This measure would benefit veterans transitioning to civilian employment, particularly those facing employment barriers or income disruption after service. Projects would support improving skills recognition, labour market participation, and income stability, while research could inform more responsive health services and supports for women veterans. Families may benefit from improved financial security, and employers may benefit from stronger partnerships and access to skilled veteran talent.

Federal support for the Dechinta Centre, a northern Indigenous post-secondary institution, that focuses on land-based learning and research.

This measure would benefit Indigenous people in the Northwest Territories (97% of students are Indigenous) as the Dechinta Centre offers accredited learning programs rooted in land-based learning practices and Indigenous cultural perspectives. With its post-secondary focus, young adults are most likely to benefit from the Centre's offerings, although programs are open to people across the age spectrum. The institution's programs are also more likely to benefit women as 72% of students are currently women. While people across the income spectrum can participate in Dechinta programs, the northern location of the institution is more likely to benefit low-income people who may not be able to afford relocating to cities and towns in southern Canada to pursue post-secondary education.

GBA Plus Responsive Approach: Geographic isolation is the primary barrier to post-secondary education in the North, where limited local educational infrastructure and high travel costs can restrict access, particularly for lower-income individuals. Caregiving responsibilities, disproportionately borne by Indigenous women, and safety concerns associated with relocating to southern urban centres create additional barriers. Dechinta mitigates these challenges by delivering accredited, land-based programming within Yukon, the Northwest Territories, and Nunavut, allowing students to remain connected to their communities, families, and cultural practices while pursuing post-secondary education. For students accessing partner institutions outside the territories, dedicated navigation support helps ease transitions and reduce risks.

Extending the Indigenous Justice Strategy to maintain enforcement pilot projects and continue collaboration with Indigenous partners, provinces and territories on regionally tailored implementation.

This measure is expected to benefit First Nations, Inuit, and Métis communities by maintaining Indigenous-led justice initiatives and supporting more culturally appropriate and community-based approaches. It is expected to improve access to justice, strengthen community safety and support Indigenous self-determination in the administration of justice. Benefits are expected to be particularly significant for Indigenous youth and lower-income people, who are disproportionately represented in the criminal justice system.

GBA Plus Responsive Approach: Indigenous women, 2SLGBTQQIA+ people, Elders, youth, and people with intersecting identities may face financial, accessibility, capacity, trauma-related and geographic barriers to participation. Flexible, distinctions-based engagement and implementation supported by financial assistance and culturally safe, trauma-informed approaches will enable the participation of diverse Indigenous groups, facing barriers to participation.

Supporting Canada's land registry responsibilities under the Indian Act, including conducting land surveys and maintaining an online land registry.

This measure would benefit First Nations, by increasing their ability to advance community-driven land management and development opportunities that support social and economic well-being. The land registry supports equitable access to land ownership and interests by providing a secure, transparent, and accessible system for recording land ownership. This helps ensure that women and gender-diverse people have fair opportunities to benefit from land-related rights and economic opportunities. This measure could be particularly important for First Nations living on reserve, where rates of low income remain substantially higher than among non-Indigenous Canadians. According to the 2021 Census, 31% of First Nations on reserve lived in low-income households compared to 10.7% of non-Indigenous people.

Funding to support litigation research, including document collection and production, evidence development, and expert witness report preparation.

This measure will benefit First Nations, Inuit, and Métis people by helping ensure timely and equitable resolution of claims. This work is essential to responding effectively to Indigenous-related litigation, which includes Aboriginal rights and title claims, historical grievances, childhood claims litigation, and claims and challenges related to programs and statutes.

GBA Plus Responsive Approach: Research involving sensitive historical records, childhood claims, family separation, institutional harm or intergenerational impacts will be managed carefully, with attention to confidentiality, respectful use of records and the cultural significance of these materials.

Funding to support the Royal Canadian Mounted Police (RCMP) to investigate missing persons and unidentified remains linked to residential schools and Missing and Murdered Indigenous Women and Girls, while strengthening partnerships with Indigenous communities.

This measure would disproportionately benefit Indigenous women, girls, survivors, families, and communities by supporting more responsive investigations, improving access to information, and strengthening relationships with law enforcement. These benefits could help advance cases involving missing persons and unidentified remains and build trust between the RCMP and Indigenous communities.

Expanding the reserve land base of First Nations by supporting the processing of requests, enhancing First Nation technical capacity, and advancing Indigenous-led land governance.

This measure would benefit diverse First Nations communities by supporting the expansion of reserve land bases. Increased access to reserve lands would foster community and economic development, strengthen self-sufficiency and self-determination, and contribute to narrowing socio-economic disparities between First Nations and other Canadians.

Funding to support Indigenous and federal participation in the negotiation of Section 35 rights-based agreements.

This measure would benefit Indigenous communities by supporting their capacity to participate in negotiations that advance Indigenous self-determination and the exercise of Section 35 rights. Final agreements concluded are expected to support improved socio-economic outcomes, though specific impacts would vary by community based on the priorities of Indigenous nations and governments.

Funding to the Department of National Defence to accelerate the discovery, acquisition, and deployment of uncrewed and counter-uncrewed capabilities.

This measure would benefit all Canadians by strengthening a sub-sector of Canada's defence industrial base and supporting the timely delivery of military capabilities needed for operations at home and abroad. Direct benefits would accrue to businesses and workers in the defence and science, technology, engineering, and mathematics (STEM) industries, where owners and employees are predominantly men.

Funding to the Department of National Defence for the extension of Operation REASSURANCE, to continue the Canadian Armed Forces' largest overseas mission to deter Russian aggression and defend North Atlantic Treaty Organization (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. 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. CAF members are predominately men and non-racialised Canadians; of total CAF members in 2024-25, 16.7% identify as women, 12.5% identify as racialised and 2.9% identify as Indigenous.

Funding for the Canadian Forces Morale and Welfare Services and the Wainwright Military Family Resource Centre to support members of the Canadian Armed Forces, their families and the community of Wainwright, Alberta.

This measure would directly benefit Canadian Armed Forces (CAF) members and families affected by the tragedy in Wainwright, Alberta. CAF members are predominately men and non-racialised Canadians; of total CAF members in 2024-25, 16.7% identify as women, 12.5% identify as racialised and 2.9% identify as Indigenous. Support organisations and the broader community of Wainwright would also benefit. Based on 2021 Census data, 13% of the Wainwright population identify as racialised.

Funding to the Department of National Defence and other departments to move forward with the implementation of Canada's Defence Industrial Strategy.

This measure would benefit all Canadians by strengthening Canada's defence industrial base and supporting the timely delivery of military capabilities needed for operations at home and abroad. Direct benefits would accrue to businesses and workers in the defence and science, technology, engineering, and mathematics (STEM) industries, where owners and employees are predominantly men.

Funding to Global Affairs Canada to support Canada's anticipated participation in the European Union's Ukraine Support Loan (USL), allowing Canadian defence companies to compete for USL-funded procurement opportunities.

This measure would directly benefit Canada's defence industry, where business owners and employees are predominantly men, by enabling Canadian companies to compete for USL-funded defence procurement opportunities, generating economic activity for businesses and workers in Canada's defence sector, while contributing to Ukraine's security and resilience.

Funding to the Canadian Security Intelligence Service to augment its capacity by expanding is presence and capabilities.

This measure would benefit all Canadians by protecting Canada's national security through enhancing the Canadian Security Intelligence Service's capacity to fulfill its mandate.

Funding for Canadian Heritage to establish the new Digital Safety and Data Protection Commission of Canada to enforce the Safe Social Media Act and work toward creating a safer online space for Canadians.

Children and youth would particularly benefit from reduced exposure to harmful content and stronger protections online. Women, Indigenous people, racialised communities, newcomers, and 2SLGBTQI+ people would also benefit, given their disproportionate exposure to harmful online content, including targeted hate and technology-facilitated gender-based violence. More broadly, all Canadians would also benefit indirectly from a safer and more inclusive online environment.

GBA Plus Responsive Approach: Indigenous people, older adults, and newcomers who do not primarily speak English or French may face digital-literacy, accessibility, or language barriers when seeking information or recourse. To address these barriers, regulated services would be required to provide user-friendly and accessible tools to help users manage their online experience. The Commission would provide targeted educational resources on online harms to help users and victims access appropriate resources.

Funding proposed to advance Canada's Artificial Intelligence (AI) Strategy, AI for All, including in AI safety, international cooperation on AI governance, AI adoption, empowering Canadians to participate in and benefit from AI, supporting Canadian champions, and building sovereign AI foundations.

This measure would directly benefit researchers, students, organisations, businesses, and workers that develop, use, or support the adoption and safe use of AI and AI-powered technologies. These groups tend to be predominantly men, highly educated, and urban. For instance, information and communications technology (ICT) workers are approximately 80% men and around 60% of the ICT workforce has a university degree. The indirect benefits of these measures would extend beyond Canada's traditional AI ecosystem to a broader, more diverse range of participants as a result of AI-driven productivity gains, improved public services, and reduced risks from AI bias and security vulnerabilities.

Funding to renew a contribution agreement with the International Centre of Expertise in Montreal on Artificial Intelligence, a Montreal-based non-profit organisation that supports Canada's participation in the Global Partnership on Artificial Intelligence (AI).

This measure would benefit AI developers, users, researchers, and institutions by strengthening international collaboration on responsible AI and enhancing Canada's leadership in AI governance. It is also expected to support stronger international partnerships, greater connectivity between Canadian researchers and the global AI community, and wider adoption of responsible AI practices. Over the longer-term these benefits could extend across the Canadian population. Direct beneficiaries are expected to be primarily people in AI-intensive sectors, which tend to be dominated by highly educated and higher-income men.

Funding for the Canadian Centre for Child Protection, to support its ongoing in child protection, including to combat online child sexual exploitation.

This measure would primarily benefit children and youth as the Canadian Centre for Child Protection works to reduce the sexual abuse and exploitation of children, assist in the location of missing children, and prevent child victimisation. For example, the Centre's Project Arachnid initiative, which combats the proliferation of child sexual abuse material on the internet, has issued more than 47 million removal notices to over 1,500 online service providers in almost 100 countries since 2017.

Funding for the Canada Centre for Community Engagement and Prevention of Violence to support efforts to prevent radicalisation to violence.

This measure is expected to benefit populations disproportionately affected by, or vulnerable to, evolving pathways to violence, particularly youth. Young people are increasingly exposed to harmful content online and drawn into extremist ecosystems at earlier ages. In 2024–25, 362 clients received services from organisations financially supported by the Canada Centre's Community Resilience Fund, the majority of whom were under the age of 25. By strengthening the capacity of frontline organisations, law enforcement, and service providers, this measure would help improve prevention and early intervention and connect people at risk with appropriate services and supports.

GBA Plus Responsive Approach: Barriers to accessing prevention and intervention services are not experienced equally across populations. Youth, individuals in rural, remote and underserved communities, and those less likely to engage with formal systems may face challenges related to service availability, awareness, stigma, and early identification. This measure would maintain community-based, culturally relevant supports through the Community Resilience Fund and promote equitable access to services and supports.

Funding for Justice Canada to strengthen federal services for victims of crime, support rehabilitative sentencing options for young offenders with mental illnesses, and expand trauma-informed services for child and youth victims through Child Advocacy Centres.

This measure would directly benefit victims and survivors of crime, particularly children and youth, through improved federal victim advocacy and coordinated health care, safety, and justice supports. Indigenous and 2SLGBTQI+ children and youth, as well as those living in poverty, are disproportionately affected by crime and could particularly benefit from these improved supports. Young offenders with mental illnesses, who are disproportionately Indigenous, would benefit from rehabilitative supervision that addresses drivers of criminal behaviour. Broader benefits include enhanced community safety, reduced victimisation and recidivism, and greater confidence in the criminal justice system.

GBA Plus Responsive Approach: Justice Canada programs are designed to help address language, cultural, geographic, and service accessibility barriers that can limit access to justice and support services. Funding would support culturally appropriate and multilingual services, expand the reach of Child Advocacy Centres to rural and remote communities, and provide child-focused, trauma-informed, and coordinated supports. The Intensive Rehabilitative Custody and Supervision programming would offer treatment and supervision tailored to the needs of young offenders with mental illnesses.

Funding for Women and Gender Equality Canada to renew bilateral agreements with provinces and territories to support continued action to end gender-based violence.

This measure would benefit victims and survivors through improved services and prevention. Women would particularly benefit. In 2023 women and girls represented two thirds of police-reported family violence victims and nearly four in five intimate partner violence victims. Indigenous, racialised, 2SLGBTQI+, low-income, and disabled people would also particularly benefit, as these populations experience disproportionately high rates of gender-based violence. Indirectly, prevention efforts would benefit all Canadians by helping address harmful gender norms and stereotypes that contribute to gender-based violence.

As a cornerstone of Canada's National Anti-Fraud Strategy, announcing government's intent to create a legislated Multi-Sector Anti-Fraud Framework requiring banks, telecommunications service providers, and digital platforms to prevent, detect, disrupt, and respond to fraud. The government also proposes introducing fraud-related amendments to the Bank Act, capping consumer liability at $0 for unauthorised transactions, and to the CRTC's authorities under the Telecommunications Act and Canada's Anti-Spam Legislation.

The Strategy is expected to benefit all Canadians by strengthening fraud prevention, detection, disruption, and response; improving fraud awareness, reporting, and access to victim supports; and increasing confidence in digital, telecommunications and financial services. Financial institutions, telecommunications providers, digital platforms, law enforcement agencies and consumer protection organisations may also benefit from clearer expectations, better coordination, and enhanced information sharing. Benefits are expected to be broadly distributed, although older Canadians and newcomers may benefit somewhat more from targeted awareness, reporting, and support measures.

Legislative amendments to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, and its regulations, the Office of the Superintendent of Financial Institutions Act, the Canada Business Corporations Act, the Canada Not-for-profit Corporations Act, and the Canada Cooperatives Act to strengthen Canada's Anti-Money Laundering and Anti-Terrorist Financing Regime.

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.

Legislative amendments to the Bank Act to provide the Minister of Finance with a new authority to order the divestiture of investments held in Canadian businesses by banks, bank holding companies, and foreign banks and their affiliates to address national security risks.

This measure would benefit all Canadians by strengthening Canada's ability to address national security risks associated with certain investments in Canadian businesses. By helping safeguard Canada's economic security, financial stability, and national interests, this measure would support a secure and resilient economy.

Funding to the Canada Revenue Agency (CRA) to strengthen its Criminal Investigations Program and Illicit Audit Program to investigate tax evasion and work with law enforcement partners to combat money laundering and disrupt the flow of illicit income.

All Canadians are expected to directly benefit as this initiative would help combat money laundering, illicit income flows, and fentanyl trafficking.

This measure would provide up to $2.5 billion in financing to expand waterbomber aircraft production.

The measure would primarily benefit workers and businesses in Canada's aerospace manufacturing sector. Because aerospace manufacturing and related technical occupations are dominated by men, benefits are expected to accrue disproportionately to this group. Indirect benefits could extend to rural, remote, northern, and Indigenous communities and other countries exposed to wildfire if expanded production improves access to aerial-firefighting aircraft.

Funding for the Indigenous Services Canada's Emergency Management Assistance Program (EMAP) helps on reserve and other eligible First Nations communities access emergency assistance services.

This measure will benefit First Nations communities by meeting urgent response and recovery needs, including addressing significant carry-over pressures from past years events, responding to this fiscal year's emergencies, and continuing to advance holistic recovery of large-scale efforts already underway. By enhancing in-community emergency management activities that support workers and communities, this will considerably help reduce the disproportionate risks First Nations are continually faced with.

GBA Plus Responsive Approach: EMAP is aimed at being flexible, culturally sensitive, responsive to the unique strengths and customs of First Nations communities, and adaptive to the evolving challenges resulting from emergency events. As such, the program is consistently working with First Nation communities and organisations, provinces/territories and other government departments to ensure that the program is meeting these aims and responding to the diverse and unique needs of the individuals and communities that are served.

Renewing the funding to support remote First Nation communities on reserve that have boundaries next to wildland, strengthening their local wildfire response capacity.

This measure will benefit First Nations communities by strengthening their wildfire response through the acquisition of firefighting equipment and related infrastructure, as well as training for First Nations firefighters in order to reduce response times, limit fire spread, and protect people, homes, and essential infrastructure. By supporting preparedness, mitigation and adaptation initiatives, there will be significant social, economic, and environmental benefits through strengthening resilience and increasing disaster preparedness, particularly in high-risk, remote, and fly-in First Nations communities.

Funding for the First Nations Fire Protection Strategy, which aims to strengthen on-reserve fire protection by supporting fire prevention, public education, firefighter training, equipment, and other community-identified fire safety priorities.

This measure will benefit First Nations by strengthening on-reserve fire protection, reducing fire-related deaths and injuries particularly among young children, and preventing infrastructure loss through public education, training, equipment, and other community-identified fire safety priorities. It addresses persistent on-reserve fire protection service gaps and is aimed at prevention and basic fire programming.

Strengthening Canada's ability to recover financially from an extreme earthquake and allowing insurers to focus on helping households and businesses recover by introducing legislation that establishes the Canadian Earthquake Insurance Facility. Financed through nominal levies on insurers, the Facility would promote financial stability in the property and casualty sector by enabling the government to provide emergency funding following an extreme earthquake.

This measure is intended to benefit all Canadians by helping to maintain financial stability and the availability of economically essential property and casualty insurance services across the country, such as home, business, and auto insurance following an extreme earthquake. The measure would also support insurance payouts to homeowners, renters, and businesses with private earthquake insurance, particularly in southwestern British Columbia and the Ottawa Valley-St. Lawrence corridor.

Funding for the Canadian Cyber Defence Collective's Strategic Forum, which serves as Canada's national platform for cyber leadership and coordinated action to strengthen cyber resilience.

This measure would benefit all Canadians by improving coordination between the public and private sectors, laying the groundwork for preventing and responding to cyber incidents, such as those affecting Canada's critical infrastructure.

Funding for the Canada Border Services Agency (CBSA) inland enforcement activities related to Afghan nationals admitted through special immigration and humanitarian pathways.

This measure would benefit all Canadians by maintaining the CBSA's capacity to investigate and address any serious inadmissibility concerns that may emerge after an Afghan national arrives in Canada. It would support public safety, national security, and confidence in the integrity of Canada's immigration and resettlement programs. Afghan nationals lawfully admitted through the affected pathways may also benefit indirectly from sustained public confidence in these programs. Internal data indicate that individuals subject to serious inadmissibility reports within this population are predominantly adult men.

GBA Plus Responsive Approach: Afghan nationals found inadmissible may lose the ability to remain in Canada and face removal, which may separate them from family and the life they have established in Canada. These impacts would be mitigated through individual assessments based on the facts and evidence of each case, admissibility hearings and applicable review mechanisms. Existing procedural safeguards, review mechanisms, and protections against removal to persecution, torture, or other mistreatment would continue to apply.

Funding to Global Affairs Canada, Finance Canada and the RCMP to continue delivering Canada's sanctions regime.

This measure would benefit all Canadians who interact with Canada's sanctions regime. This includes individuals and entities seeking permits, certificates, delisting decisions, or general guidance, as well as Canadian businesses, financial institutions, civil society organisations, legal representatives, and enforcement partners.

Funding to reduce the backlog of cases across immigration enforcement processes, including screening, admissibility work, investigations, and removals.

This measure would benefit all Canadians by supporting more timely immigration enforcement and the integrity of Canada's immigration and asylum system. The greatest operational impacts would be in major urban centres in British Columbia, Ontario, and Québec, where the largest backlogs are located. Foreign nationals subject to enforceable removal orders are the population most directly affected.

GBA Plus Responsive Approach: Foreign nationals subject to removal may experience disruption to personal, family, and community connections established in Canada. These impacts are mitigated through consideration of family circumstances and the best interests of affected children, as well as adjustments to the timing of removal to allow for medical appointments, completion of a school year, or caregiving and family arrangements. Applicable review and appeal mechanisms and protections against removal to serious harm would continue to apply.

Funding for the Strategic Cooperation Centre on Information Sharing, which is the Government of Canada's centre of expertise on the Security of Information and Disclosure Act.

This measure would benefit all Canadians by supporting more timely and efficient information sharing between federal institutions, helping improve the overall coordination of federal national security efforts.

Funding for the Royal Canadian Mounted Police to maintain activities to detect, deter, and disrupt migrant smuggling ventures targeting Canada.

This measure would benefit all Canadians by strengthening border security. It will also benefit vulnerable populations in other countries by disrupting organised criminal networks involved in migrant smuggling. Individuals seeking irregular migration pathways are often motivated by economic hardship, instability, conflict, or other circumstances that may increase their vulnerability to exploitation, abuse, unsafe travel conditions, and financial loss.

Funding for Public Safety Canada and the Royal Canadian Mounted Police to administer the Criminal Code Authorisation Regime, which ensures there is a process available to facilitate the delivery of necessary international assistance activities in terrorist-controlled areas, while mitigating the risk that funding will benefit a terrorist group.

This measure would benefit individuals in other countries by facilitating international assistance such as health services, education, and human rights programming to vulnerable populations including women and girls in terrorist-controlled regions. As the measure supports the delivery of aid and improves the quality of life for vulnerable populations who are reliant on international assistance, it is expected to be of benefit to low-income people, who are often disproportionately affected by crises.

Funding for the Canada Border Services Agency to sustain its ability to identify and intercept stolen vehicles before they are exported from Canada.

This measure is expected to benefit all Canadians by supporting efforts to reduce the export of stolen vehicles, disrupt organised criminal activity, and improve community safety. Benefits are expected to be broadly gender-balanced and accrue primarily to vehicle owners, particularly in regions experiencing higher rates of auto theft (e.g., Toronto, Montreal, Halifax) and general export activity.

Funding for Natural Resources Canada to continue to support Canada in a Changing Climate National Assessment Process to synthesise knowledge on climate change impacts and adaptation in Canada.

This measure would benefit all Canadians by helping to inform climate change adaptation efforts, but greater benefits would accrue to vulnerable communities and social groups disproportionately affected by the impacts of climate change. These groups include northern and remote communities, Indigenous communities, low-income households, people with disabilities, people with existing health conditions, women, children, and the elderly.