Canada – Proclamation of a constitutional amendment issued to repeal outdated tax exemption 

May 6, 2022 – Ottawa, Ontario – Department of Justice Canada

The Government of Canada recognizes the importance of working closely with our provincial and territorial partners to achieve mutual goals to improve the lives of all Canadians.

Today, the Honourable David Lametti, Minister of Justice and Attorney General of Canada, together with the Honourable Dominic LeBlanc, Minister of Intergovernmental Affairs, Infrastructure and Communities, announced that Her Excellency the Right Honourable Mary Simon, Governor General of Canada, on the advice of the Queen’s Privy Council, issued a proclamation amending the Constitution of Canada to repeal section 24 of the Saskatchewan Act, retroactive to 1966.

By repealing section 24, the constitutional amendment removes an outdated tax exemption from 1880 that was benefitting the Canadian Pacific Railway (CPR) which recognized CPR’s investments in building the trans-Canadian rail line in the 19th century.

This constitutional amendment was reached using the bilateral constitutional amending procedure. In accordance with the procedure, the provincial Legislative Assembly, the House of Commons, and the Senate authorized the amendment. This measure will enhance the fairness of Saskatchewan’s tax system.