Bill 127 explained in plain English
Fair Start for Young Workers Act, 2026
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 44th Parliament, 1st Session. Representative vote breakdowns appear when the Assembly publishes an Ayes and Nays page for the bill.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
The Fair Start for Young Workers Act, 2026 (Bill 127) proposes to reduce provincial income tax for individuals under 27 by setting the lowest tax rate income to $0, with a mechanism for automatic repeal every five years unless renewed by the Legislative Assembly.
Bill 127, also known as the Fair Start for Young Workers Act, 2026, proposes changes to Ontario's tax laws. It aims to reduce taxes for individuals under the age of 27. Specifically, it would make the portion of income taxed at the lowest rate equal to $0 for eligible individuals for taxation years ending after December 31, 2026. This tax reduction measure would be subject to an automatic repeal after five years, unless the Legislative Assembly passes a resolution to continue it. This renewal process would repeat every five years.
- Amends the Taxation Act, 2007.
- Introduces a provision to make the amount of income taxed at the lowest rate $0 for individuals under 27 for taxation years ending after December 31, 2026.
- Establishes an automatic repeal mechanism for this tax provision five years after the bill receives Royal Assent, unless the Legislative Assembly passes a resolution to prevent its repeal.
- Requires the Legislative Assembly to pass a resolution every five years to continue the tax provision beyond its initial five-year term.
- Specifies that if the tax provision is repealed, it will still apply to the taxation year in which it is repealed.
- Individuals under the age of 27 who are Ontario taxpayers.
- The Legislative Assembly of Ontario, which must pass resolutions to continue the tax provision.
- Individuals under 27 would have their lowest tax rate income amount set to $0 for taxation years ending after December 31, 2026, provided the provision is in effect.
- The Legislative Assembly of Ontario has the right to pass resolutions to prevent the automatic repeal of this tax provision and to extend its application every five years.
- The bill comes into force on the day it receives Royal Assent.
- The tax reduction for individuals under 27 applies to taxation years ending after December 31, 2026.
- The provision for individuals under 27 is subject to automatic repeal on the fifth anniversary of the day the Act receives Royal Assent, unless renewed.
- Subsequent repeals are scheduled for every five-year anniversary of the Act receiving Royal Assent, if not renewed by the Assembly.
- The bill aims to reduce provincial income tax for individuals under the age of 27 by setting their lowest tax rate income to $0.
- The financial impact depends on the number of eligible individuals and the duration for which the provision remains in effect.
- The duration of the tax reduction is uncertain, as it depends on future resolutions passed by the Legislative Assembly.
- The bill does not specify the exact tax savings for individuals, only that the amount of income taxed at the lowest rate would be $0.
- The bill does not detail the process or criteria for the Legislative Assembly to adopt resolutions for renewal.
Amends Section 6 of the Act to introduce a new subsection (1.1) that makes the lowest tax rate income amount $0 for individuals under 27 for taxation years ending after December 31, 2026. It also adds subsections (3) and (4) concerning the automatic repeal and renewal of this new provision.
Source: Section 1 of the Bill
Adds subsections (3) and (4) to Section 6, which detail an automatic repeal of the new tax provision five years after the Fair Start for Young Workers Act, 2026 receives Royal Assent, and outlines a process for renewing this provision every five years through a resolution by the Legislative Assembly.
Source: Section 1(3) and 1(4) of the Bill
Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.
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Vote Summary
This bill is still active. We only show vote counts after the legislature publishes a recorded division.
No published representative vote breakdown
This bill is still moving through the process. When a recorded division is published, representative positions can be listed here.
Official sources
Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.
How this data is sourced