Air travellers security charge refunds no longer blocked by unfiled Digital Services Tax returns

Plain-language summary · AI-assisted · not legal advice

The list of tax filings that must be completed before a security charge refund can be released has been updated. Specifically, the Digital Services Tax Act has been removed from the list of statutes whose outstanding returns can block payment of a refund. All other filing requirements — including the Excise Tax Act, Income Tax Act, Excise Act 2001, Underused Housing Tax Act, Select Luxury Items Tax Act, and Global Minimum Tax Act — remain in place as preconditions. Businesses or individuals awaiting a refund under the Air Travellers Security Charge Act who had outstanding Digital Services Tax filings may no longer be blocked on that basis alone. No other substantive rules around refunds or interest appear to have changed.

Who this affects: air carriers collecting the security charge · businesses or individuals applying for a security charge refund · tax compliance teams managing multi-act filing obligations