An Act to amend the Excise Tax Act and the Income Tax Act (extra-energy-efficient products)

Bill C-382 was a Conservative Private Member's Bill amending the Excise Tax Act (R.S.C. 1985, c. E-15) and the Income Tax Act (R.S.C. 1985, c. 1, 5th Supp.) to provide extra-energy-cost relief for Canadians during periods of unusually high natural-gas and home-heating-oil prices (such as the 2022 winter when global energy markets spiked after Russia's February 2022 invasion of Ukraine). The bill would have indexed home-heating fuel-cost rebates to global commodity prices through a federal Heating-Cost Stabilization Account. The federal Liberal government's 2023 Atlantic-Canada heating-oil carbon-tax exemption (3-year extension to 2026) addressed part of the issue. Did not pass second reading.