Canada: 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 Any amounts paid under the repealed Act are refundable by the Minister of National Revenue, including interest calculated from the date of payment until the refund is issued, with refunds paid from the Consolidated Revenue Fund. The repeal also amends other statutes. The reference to the Digital Services Tax Act is removed from the Access to Information Act, changes are made to the Bankruptcy and Insolvency Act, the Criminal Code is updated to clarify the types of information accessible by the Minister of National Revenue under specified tax laws, and the Excise Tax Act is amended to require that all relevant returns and records be filed before refunds or credits can be granted.