Past notice of ways and means motions

Last revised September 29, 2026

Ways and Means Motions are used to propose the introduction of a new tax, to increase an existing tax, to continue an expiring tax or to extend the application of a tax. A Notice of Ways and Means Motion is the first step in the process of authorizing a new tax measure.

Notices of Ways and Means Motions are generally published within the federal budget prepared by the Department of Finance Canada but may also be found within supplementary tax measures documents. The federal budget has historically been presented early in the year, with an economic and fiscal update delivered in the fall. As of 2025, the budget is to be delivered in the fall with an economic and fiscal update in the spring.

The Department of Finance Canada makes historical budgets and supplementary documents beginning with 1968 available on their website.

Content reviewed September 29, 2026