The bill, if it becomes law, would require the government to create a registry, in the form of a publicly accessible and searchable online database, within 18 months of it coming into force.berean/iStockPhoto / Getty Images
In a rare display of co-operation across parties, members of Parliament of all stripes have unanimously approved a Conservative bill that will force Ottawa to name the recipients of corporate tax debt writeoffs worth $2-million or more.
Conservative MP Adam Chambers worked with Finance Minister François-Philippe Champagne and his officials to bring his private member’s bill through all stages of the House of Commons.
Mr. Chambers introduced Bill C-230 in September after raising concerns about the lack of transparency related to the billions of dollars that Ottawa forgives each year related to debt writeoffs for corporations, trusts or partnerships.
Ottawa’s debt writeoffs climb above $5-billion mark
“This is an example for all of us that when we have an idea that is good for the country and has widespread support, we could toss aside some of the partisanship from time to time and work in the best interests of all Canadians,” Mr. Chambers told MPs Thursday evening just before the bill was approved with unanimous consent.
It will now go to the Senate for review. If approved by senators, it will become law. While MPs and senators are free to introduce legislative proposals, only a small fraction of individually sponsored bills are adopted each year.
There are two main ways Ottawa can relieve debt obligations. One is called a writeoff and the other is called forgiveness. There are also two much smaller categories called remissions and waivers.
The bill would target large writeoffs across all four categories. Writeoffs for individuals are not addressed by the legislation.
The government reported a particularly high spike in debt forgiveness in 2024, an expected consequence of pandemic-era emergency loan programs that included some forgiveness if repaid on schedule.
In the 2023-24 financial year, Ottawa forgave more than $18-billion in debt and other obligations, up from $5.7-billion the year before.
The government’s debt deletion guide says there are no set criteria in the Financial Administration Act for determining when a debt may be forgiven because Parliament must have the authority to do so under whatever circumstances it deems appropriate.
The federal government says writeoffs are used when debts are determined to be uncollectable, when the expense of collecting the debt would not be justified or when there is a settlement for the debt.
Writeoffs peaked at $6.3-billion in 2018 and dropped to a recent low of $2.3-billion in 2021. The amount has steadily climbed since, reaching $5.3-billion in 2025.
The bill, if it becomes law, would require the government to create a registry within 18 months of it coming into force that would disclose all debt writeoffs above $2-million.
The registry must be in the form of a publicly accessible and searchable online database.
Conservative MP Adam Chambers, shown during Question Period on May 4, introduced Bill C-230 in September.Adrian Wyld/The Canadian Press
During the committee study of the bill, Mr. Chambers agreed to several amendments, raising the threshold from $1-million to $2-million.
Mr. Chambers also agreed to add language that grants an exception whereby the President of the Treasury Board may exclude information from the registry that, in their opinion, “would be inappropriate to make publicly accessible for reasons related to the protection of confidential, personal or sensitive information.”
If that exception is used, the minister must publicly specify the reason for the decision.
During Thursday evening’s debate, Mr. Chambers thanked his Conservative colleagues, MPs from other parties and the Finance Minister for working collaboratively on the bill.
“The Minister of Finance, for whom I also have many criticisms, was very gracious to set me up with his staff to work on the bill,” he said, also singling out Mr. Champagne’s director of parliamentary affairs, Sean O’Neill, for his help on the bill.
During the debate, Liberal MP Kevin Lamoureux, the parliamentary secretary to Government House Leader Steven MacKinnon, said he appreciated Mr. Chambers’s approach to moving the bill through the Commons. He said he applauded the Conservative MP for working collaboratively.
“Hopefully we will see more collaboration on private members’ bills and government bills in general for the benefit of all Canadians,” he said.
Mr. Champagne’s spokesperson, John Fragos, said in an e-mail that the government is open to working with opposition parties on proposals that support Canadians and enhance transparency.
“C-230’s passage on unanimous consent is welcome news and speaks to that spirit of collaboration. It also reiterates the seriousness with which we treat tax openness, transparency, and integrity,” he said.