Canada: Budget Implementation Act including provisions repealing Digital Services Tax Act passed first reading
Description
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…
Scope
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
Implementation Level
national
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
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2025-11-04
under deliberation
2025-11-18
under deliberation