Canada’s 2024 Fall Economic Statement: What you should know
Samantha Kohn, Freelance Blogger
The current cost of living crisis is a major concern for Canadians from coast to coast. The cost of everyday essentials including food and housing continue to rise, and in the spring of 2024, 45% of Canadians reported that increased prices were impacting their ability to cover day-to-day expenses.
There’s good news and bad news when it comes to the state of our economy. Inflation came down to the Bank of Canada’s target of 2% by the end of 2024, and the central bank has also reduced interest rates, with further cuts expected.
However, the Canadian unemployment rate hit 6.8% in November 2024, up from 6.5% just a month prior.
Recognizing these challenges, the Canadian government recently released the 2024 Fall Economic Statement, which includes a range of tax relief measures and initiatives aimed at easing the financial pressures faced by Canadians.
Also read: 6 financial trend forecasts for 2025
Here’s a breakdown of what’s already in motion and what’s coming soon.
Tackling everyday expenses to ease the cost of living crisis
One of the most widely discussed initiatives is the GST/HST holiday – a two-month tax break on many essential goods and services. This initiative, already in effect, targets everyday expenses like groceries and children’s clothing. While it’s a temporary measure, the goal is to make the holiday season a little more affordable for Canadian families.
The government also plans to overhaul mortgage rules to support homeowners and prospective buyers. These changes include extending amortization periods to 30 years for first-time buyers, raising the insured home purchase price limit to $1.5 million, and removing the stress test for mortgage renewals.
More low-cost child care and banking options
Progress continues on the $10-a-day child care initiative, making affordable care accessible to more families nationwide. More than half of Canadian provinces and territories have child care accessible at $10 a day (on average) already, and those that don’t have reduced parent fees by at least 50%.
In the financial sector, the government has reached agreements with at least 13 banks, including Canada’s big six. These agreements will ensure Canadians have access to low-cost and no-cost bank accounts by December 2025.
These accounts will cost $4 per month for most Canadians, and $0 per month for groups like Indigenous people and social assistance recipients. The government is also working on capping non-sufficient funds (NSF) fees. Digital banks such as EQ Bank and Simplii Financial have already embraced similar low-fee structures, providing consumers with even more choices.
Support for personal support workers and vulnerable Canadians
In February 2023, the federal government committed $1.7 billion over five years to boost wages and improve recruitment and retention for personal support workers. Despite this investment, progress in some provinces and territories has been slow, leaving many workers underpaid and overburdened. To address this, the 2024 Fall Economic Statement proposed a refundable tax credit for personal support workers in regions without wage agreements.
To further support vulnerable Canadians, Budget 2024 introduced the Canada Disability Benefit, allocating $6.1 billion over six years and $1.4 billion annually thereafter to assist low-income Canadians with disabilities aged 18 to 64. The Fall Economic Statement also announced plans to exempt this benefit from taxation under the Income Tax Act, ensuring recipients retain its full value.
Carbon tax rebates for rural Canadians
The Canadian carbon tax impacts people differently depending on where they live. To ensure sustainability efforts don’t disproportionately impact those living outside urban centres, rural Canadians will see more significant carbon tax rebates in recognition of their unique challenges, such as longer commutes and limited access to green transportation options.
Reducing hidden fees and predatory lending
Nobody likes unexpected fees, and the government is taking action to eliminate them. New measures target hidden fees in telecommunications and the airline industry, providing more transparency for consumers. In addition, amendments to the Criminal Code aim to clamp down on predatory lending practices and penalize unscrupulous debt advisors.
Less red tape for housing development
The Fall 2024 Economic Statement highlights initiatives like the Housing Accelerator Fund and the Housing Infrastructure Fund to speed up the construction of new housing. While these funds primarily benefit developers and municipalities, they’re crucial in addressing Canada’s housing shortage.
Direct support for individuals comes through the Federal Community Housing Initiative, which includes rental assistance payments for low-income tenants. This program ensures that non-profit and co-operative housing remains accessible and affordable for Canadians in need.
Policy updates for the mortgage stress test
On November 21, Canada's banking regulator, the Office of the Superintendent of Financial Institutions (OSFI) removed the mortgage stress test requirement for uninsured borrowers (those who've put more than 20% down on their home purchase and do not need to take out mortgage default insurance) looking to switch to a new lender at renewal time. This followed the stress test exemption that has already been in place for insured mortgage borrowers as of this January.
In the Economic Statement, the federal government expanded on this policy, clarifying that as of December 16, 2024, insurable mortgage borrowers are now part of this exemption. An insurable borrower (which is different from a insured one), satisfies the following criteria:
- The borrower has more than 20% equity in their property
- The property value is no more than $1 million
- The mortgage amortization is no longer than 25 years
- The property is owner occupied
These features can make a mortgage insurable, meaning their lender can opt to take their own insurance out on the loan, at no cost to the borrower. This then gives the lender the ability to bundle the mortgage up with others in their portfolio, and sell them as securitized investments. This is an important funding method for smaller lenders, that don't have the multiple product lines and income streams that the big banks do, and it also allows them to offer these borrowers lower mortgage rates; otherwise they'd only have access to uninsured rate options, which tend to be higher.
The government clarified that these types of borrowers can now dodge the stress test, which requires mortgage applicants qualify at a rate 2% higher than the one they actually get from their bank, when making a "straight switch" at renewal time. To be eligible:
- The mortgage must have originated at a federally-regulated financial institution
- The mortgage has previously been stress tested
- The borrower is making a “straight switch”, meaning the mortgage’s original amortization schedule doesn’t change, and their original loan amount remains the same; however, the government clarified that the mortgage balance can increase by a maximum of $3,000, to cover related transaction costs, penalties, or fees.
- No equity is being taken out of the mortgage during the switch
- The borrower must renew with a new lender at renewal time
Learn more about this change to Canada's mortgage stress test policy.
The bottom line
The Fall 2024 Economic Statement introduces a mix of measures to tackle the cost of living, like GST/HST tax relief, affordable child care, mortgage reforms, and supports for seniors. These initiatives are designed to help ease financial pressures for Canadians.
Some, like tax credits for personal support workers, still need legislation to move forward, while others, like the GST/HST holiday, are already in place. The statement touches on everything from housing costs to caregiving and day-to-day expenses, aiming to provide some relief where it’s needed most.
Also read:
- 6 financial trend forecasts for 2025
- Fall Economic Statement: Stress test dropped for insurable mortgage switches
- 2024 Fall Economic Statement: Little progress on insurance promises
- Ratehub.ca’s 2025 mortgage predictions
- Ratehub.ca’s 2025 Canadian insurance market predictions
- Bank of Canada cuts target interest rate by 0.5% in December announcement