Canada: Budget Implementation Act including provisions repealing Digital Services Tax Act was passed by House of Commons
Description
Budget Implementation Act including provisions repealing Digital Services Tax Act was passed by House of Commons
On 26 February 2026, the House of Commons passed the Budget Implementation Act (Bill C-15). Part 2 of the Bill would repeal the Digital Services Tax Act and the Digital Services Tax Regulations. The repeal would affect digital services providers pre…
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