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ARTICLE · 08 DECEMBER 2025

Legislation To Formally Repeal The Canadian DST Introduced

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The federal government has introduced legislation to implement the rescission of the Digital Services Tax Act ("DST"). The DST was a gross revenue tax or transaction tax targeted...

CanadaTax
Eric Hendry
Eric Hendry
Laura Gheorghiu
Laura Gheorghiu
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The federal government has introduced legislation to implement the rescission of the Digital Services Tax Act ("DST"). The DST was a gross revenue tax or transaction tax targeted at revenues derived by large digital businesses, including revenues from online advertising services, receipts from digital intermediary activities such as online marketplaces, and sales of user-collected data. The details of the DST were discussed in "Budget 2021: Canada's COVID-19 recovery budget" and "Is your business ready for Canada's Digital Services Tax?"

Tucked into the government's bill implementing certain provisions of Budget 2025 (Bill C-15) is legislation that would repeal the DST and its regulations with retroactive effect to June 20, 2024.

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