Section 54 of the Constitution Act, 1867

Section 54 of the Constitution Act, 1867 (French: article 54 de la Loi constitutionnelle de 1867), is a provision of the Constitution of Canada relating to taxation and appropriation legislation in the Parliament of Canada. It provides that the House of Commons shall not consider a bill relating to taxes or appropriation unless it is accompanied by a recommendation from the governor general (in effect, the federal Cabinet) that the House of Commons consider the bill. The recommendation for money bills is one of the ways in which responsible government is implemented, ensuring that the federal finances are controlled jointly by both the executive and legislative branches.

The Constitution Act, 1867, is the constitutional statute that established Canada. Originally named the British North America Act, 1867, the act continues to be the foundational statute for the Constitution of Canada, although it has been amended many times since 1867. It is now recognised as part of the supreme law of Canada.