Federal Digital Services Tax Act text removed from consolidated publication — law remains in force

Plain-language summary · AI-assisted

The full operative text of the Digital Services Tax Act has been removed from this consolidated document, leaving only the title and enacting citation. This is a publishing change to the consolidated text, not a repeal of the law itself — the Act continues to apply. Large multinational groups with significant Canadian digital services revenue (from online marketplaces, targeted advertising, social media platforms, or user data) remain subject to the 3% digital services tax regime. Affected entities should continue to rely on the official standalone version of the Act and any applicable regulations for compliance purposes. Those who are unsure whether this change affects their obligations should review the standalone statute directly.

Who this affects
large multinational corporations with Canadian digital services revenue · operators of online marketplaces · online advertising platforms · social media platform operators · entities subject to federal digital services tax filing and registration requirements