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Managing Digital Services Tax Repeal: Implications for Online, Ad-Based & Platform Businesses

After Canada repealed the Digital Services Tax Act and will refund past payments, here’s what online platforms and foreign-based digital businesses must know.

By Nomadic Tax Institute research team · 5-8 min read · Created

What change occurred

On March 26, 2026, legislation repealing the Digital Services Tax Act (DST) received Royal Assent—retroactive to June 20, 2024, the date it first came into force. (canada.ca)

As a result, any DST payments made since that date must now be refunded with interest, normally applied to corporate tax refunds. The CRA will be closing DST program accounts—no action is required from registered businesses regarding registration status for DST going forward. (canada.ca)

Sources

Existing article citations

Structured source metadata was not recorded for this historic item. Links below were cited in the article body.

digital-services-tax.html (www.canada.ca)