Canada: 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 previously subject to the Digital Services Tax. The Bill would introduce consequential amendments to related legislation, including amendments to the Excise Tax Act providing that no rebate or refund would be paid unless all required tax returns under specified federal statutes have been filed. The Bill would also amend the Access to Information Act to remove references to the repealed Digital Services Tax Act and amend the Criminal Code regarding the disclosure of information by the Minister of National Revenue. The repeal and related amendments would come into force on a date set by the Governor in Council.