Digital Services Tax Act removed from Canada Revenue Agency's list of administered tax laws

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

The Digital Services Tax Act has been repealed and its entry in the Canada Revenue Agency Act's list of federal tax legislation administered by the CRA has been replaced with a note marking it as repealed. This means the CRA no longer has a statutory mandate to administer the Digital Services Tax under this Act. Businesses or individuals who were subject to the Digital Services Tax should be aware that the legislative framework supporting its administration by the CRA has been removed. The Select Luxury Items Tax Act and Global Minimum Tax Act remain on the list and are unaffected by this change.

Who this affects: businesses subject to the Digital Services Tax · tax compliance teams at large technology and digital platform companies · tax advisors and counsel advising on Canadian digital economy taxes