Budget 2025 Implementation Act, No. 1 (S.C. 2026, c. 3)
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Assented to 2026-03-26
PART 2Digital Services Tax (Repeals and Other Measures)
Repeals
Marginal note:Repeal
126 (1) The Digital Services Tax Act, section 96 of chapter 15 of the Statutes of Canada, 2024, is repealed.
(2) Subsection (1) is deemed to have come into force on June 20, 2024.
Marginal note:Repeal
127 (1) The Digital Services Tax Regulations, section 97 of chapter 15 of the Statutes of Canada, 2024, are repealed.
(2) Subsection (1) is deemed to have come into force on June 20, 2024.
Transitional Provisions
128 (1) If a person has, before the day on which this Act receives royal assent, paid an amount to His Majesty in right of Canada and the amount, in the absence of section 126, would have been taken into account by His Majesty in right of Canada as tax, a penalty, interest or other amount under the Digital Services Tax Act, the Minister of National Revenue must refund to the person the amount, together with interest on the amount at the rate determined under paragraph 2(1)(a) of the Interest Rates (Excise Act, 2001) Regulations, for the period beginning on the day on which the amount was received by the Receiver General for Canada and ending on the day on which the refund is paid.
(2) Any refund payable by the Minister of National Revenue under subsection (1) is to be paid out of the Consolidated Revenue Fund.
Consequential Amendments
R.S., c. A-1Access to Information Act
129 Schedule II to the Access to Information Act is amended by striking out the reference to
Digital Services Tax Act
Loi sur la taxe sur les services numériques
and the corresponding reference to “section 108”.
R.S., c. B-3; 1992, c. 27, s. 2Bankruptcy and Insolvency Act
130 Subsection 149(3) of the Bankruptcy and Insolvency Act is amended by adding “and” at the end of paragraph (i) and by repealing paragraph (j).
R.S., c. C-46Criminal Code
131 Paragraph 462.48(2)(c) of the Criminal Code is replaced by the following:
(c) the type of information or book, record, writing, return or other document obtained by or on behalf of the Minister of National Revenue for the purposes of Part IX of the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act or the Global Minimum Tax Act to which access is sought or that is proposed to be examined or communicated; and
R.S., c. E-15Excise Tax Act
132 Section 77 of the Excise Tax Act is replaced by the following:
Marginal note:Restriction on refunds and credits
77 A refund shall not be paid, and a credit shall not be allowed, to a person under this Act until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Global Minimum Tax Act.
133 Subsection 229(2) of the Act is replaced by the following:
Marginal note:Restriction
(2) A net tax refund for a reporting period of a person shall not be paid to the person under subsection (1) at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Global Minimum Tax Act have been filed with the Minister.
134 Subsection 230(2) of the Act is replaced by the following:
Marginal note:Restriction
(2) An amount paid on account of net tax for a reporting period of a person shall not be refunded to the person under subsection (1) at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Global Minimum Tax Act have been filed with the Minister.
135 Subparagraph 238.1(2)(c)(iii) of the Act is replaced by the following:
(iii) all amounts required under this Act (other than this Part), sections 21 and 33 of the Canada Pension Plan, the Excise Act, the Customs Act, the Income Tax Act, section 82 and Part VII of the Employment Insurance Act, the Customs Tariff, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Global Minimum Tax Act to be remitted or paid before that time by the registrant have been remitted or paid, and
136 Section 263.02 of the Act is replaced by the following:
Marginal note:Restriction on rebate
263.02 A rebate under this Part shall not be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Global Minimum Tax Act have been filed with the Minister.
137 Subsection 296(7) of the Act is replaced by the following:
Marginal note:Restriction on refunds
(7) An amount under this section shall not be refunded to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Global Minimum Tax Act have been filed with the Minister.
R.S., c. E-20; 2001, c. 33, s. 2(F)Export Development Act
138 Paragraph 24.3(2)(c) of the Export Development Act is replaced by the following:
(c) to the Minister of National Revenue solely for the purpose of administering or enforcing the Excise Tax Act, the Income Tax Act, the Select Luxury Items Tax Act or the Global Minimum Tax Act; or
R.S., c. F-11Financial Administration Act
139 Paragraph 155.2(6)(c) of the Financial Administration Act is replaced by the following:
(c) an amount owing by a person to His Majesty in right of Canada, or payable by the Minister of National Revenue to any person, under the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Softwood Lumber Products Export Charge Act, 2006, the Underused Housing Tax Act, the Select Luxury Items Tax Act or the Global Minimum Tax Act.
R.S., c. T-2Tax Court of Canada Act
140 (1) Subsection 12(1) of the Tax Court of Canada Act is replaced by the following:
Marginal note:Jurisdiction
12 (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Canada Pension Plan, the Cultural Property Export and Import Act, Part IX of the Excise Tax Act, the Old Age Security Act, the Petroleum and Gas Revenue Tax Act, Part V.1 of the Customs Act, the Income Tax Act, the Employment Insurance Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Softwood Lumber Products Export Charge Act, 2006, the Disability Tax Credit Promoters Restrictions Act, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Global Minimum Tax Act when references or appeals to the Court are provided for in those Acts.
(2) Subsections 12(3) and (4) of the Act are replaced by the following:
Marginal note:Further jurisdiction
(3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 310 or 311 of the Excise Tax Act, section 97.58 of the Customs Act, section 173 or 174 of the Income Tax Act, section 51 or 52 of the Air Travellers Security Charge Act, section 204 or 205 of the Excise Act, 2001, section 62 or 63 of the Softwood Lumber Products Export Charge Act, 2006, section 121 or 122 of the Greenhouse Gas Pollution Pricing Act, section 45 or 46 of the Underused Housing Tax Act, section 105 or 106 of the Select Luxury Items Tax Act or section 95 or 96 of the Global Minimum Tax Act.
Marginal note:Extensions of time
(4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under subsection 28(1) of the Canada Pension Plan, section 33.2 of the Cultural Property Export and Import Act, section 304 or 305 of the Excise Tax Act, section 97.51 or 97.52 of the Customs Act, section 166.2 or 167 of the Income Tax Act, subsection 103(1) of the Employment Insurance Act, section 45 or 47 of the Air Travellers Security Charge Act, section 197 or 199 of the Excise Act, 2001, section 115 or 117 of the Greenhouse Gas Pollution Pricing Act, section 39 or 41 of the Underused Housing Tax Act, section 99 or 101 of the Select Luxury Items Tax Act or section 89 or 91 of the Global Minimum Tax Act.
141 Paragraph 18.29(3)(a) of the Act is amended by adding “or” at the end of subparagraph (ix), by replacing “or” with “and” at the end of subparagraph (x) and by repealing subparagraph (xi).
142 Subsection 18.31(2) of the Act is replaced by the following:
Marginal note:Determination of a question
(2) If it is agreed under section 310 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 of the Air Travellers Security Act, section 204 of the Excise Act, 2001, section 62 of the Softwood Lumber Products Export Act, 2006, section 121 of the Greenhouse Gas Pollution Pricing Act, section 45 of the Underused Housing Tax Act, section 105 of the Select Luxury Items Tax Act or section 95 of the Global Minimum Tax Act that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any modifications that the circumstances require, in respect of the determination of the question.
143 Subsection 18.32(2) of the Act is replaced by the following:
Marginal note:Provisions applicable to determination of a question
(2) If an application has been made under section 311 of the Excise Tax Act, section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001, section 63 of the Softwood Lumber Products Export Charge Act, 2006, section 122 of the Greenhouse Gas Pollution Pricing Act, section 46 of the Underused Housing Tax Act, section 106 of the Select Luxury Items Tax Act or section 96 of the Global Minimum Tax Act for the determination of a question, the application or determination of the question must, subject to section 18.33, be determined in accordance with sections 17.1, 17.2 and 17.4 to 17.8, with any modifications that the circumstances require.
R.S., c. 1 (5th Supp.)Income Tax Act
144 Paragraph 18(1)(t) of the Income Tax Act is amended by adding “or” at the end of subparagraph (v) and by repealing subparagraph (vi).
145 Subsection 164(2.01) of the Act is replaced by the following:
Marginal note:Withholding of refunds
(2.01) The Minister shall not, in respect of a taxpayer, refund, repay, apply to other debts or set-off amounts under this Act at any time unless all returns of which the Minister has knowledge and that are required to be filed by the taxpayer at or before that time under this Act, the Excise Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Global Minimum Tax Act have been filed with the Minister.
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