Compliance

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After Canada repealed the Digital Services Tax Act and will refund past payments, here’s what online platforms and foreign-based digital businesses must know.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 NomadicTax Research Team • 5-8 min read • June 17, 2026

## 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](https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/digital-services-tax.html?utm_source=openai)) 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](https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/digital-services-tax.html?utm_source=openai))