Canada: Repeal of Digital Services Tax Act in Budget Implementation Act (Bill C-15)
Progress
Current status
under deliberation
18 Nov 2025 under deliberation
04 Nov 2025 under deliberation
Scope
Implementers
Canada
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider
platform intermediary: user-generated content
platform intermediary: e-commerce
software provider: other software
platform intermediary: other
Government Branch
legislature
executive
Government Body
parliament
central government
Implementation Level
national
Timeline of events
Budget Implementation Act including provisions repealing Digital Services Tax Act passed first reading
On 18 November 2025, the Budget Implementation Act (Bill C-15) passed its first reading in the House of Commons. Part 2 of the Bill repeals the Digital Services Tax Act and its regulations, retroactive to 20 June 2024. Any amounts paid under the rep…
SourceEvent type
law
Action type
introduction
Government branch
legislature
Government body
parliament
Budget Implementation Act including provisions repealing Digital Services Tax Act was introduced to House of Commons
On 4 November 2025, the Budget Implementation Act was introduced to the House of Commons. The Act repeals the Digital Services Tax Act and its regulations, retroactive to 20 June 2024. Any amounts paid under the repealed Act are refundable by the Mi…
SourceEvent type
law
Action type
introduction
Government branch
executive
Government body
central government