Bill C-15 got Royal Assent on March 26, 2026. Officially, it's the Budget 2025 Implementation Act, No. 1, and it turns most of the Carney government's November 2025 budget into law.
Every tax firm in Canada is putting out a summary. I've read about a dozen of them. They all cover the same measures in the same order: capital gains exemption, SR&ED, transfer pricing, trust rules, and so on. Useful if you're a generic Canadian business. Useless if you sell on Amazon, run a Shopify store, or ship into Canada from the US.
So here's the version I'd actually send to my clients.
The Short Version (Tl:dr)
If you only read one section, read this.
- The Digital Services Tax (DST) is dead, retroactive to June 2024. Amazon is automatically refunding DST fees it charged sellers between April 15 and May 15, 2026. I'll show you exactly where to look in Seller Central to confirm the credit.
- GST/HST rules for Amazon and Shopify sellers did not change. The marketplace rules from 2021 still apply, the $30,000 registration threshold is still the threshold, and Amazon still collects and remits for you on marketplace sales. If you're seeing blog posts telling you the GST rules changed, they're wrong.
- The Lifetime Capital Gains Exemption jumped to $1.25M. If you're Canadian, incorporated, and planning to sell your store at some point, this is real money.
- SR&ED got a serious upgrade. The expenditure limit doubled. Cloud compute and AI are eligible. If you're building apps or tools, this matters.
- Non-resident sellers: the 2026 story isn't really C-15. It's CARM and the Last Sale Rule. I get asked about this weekly and Bill C-15 doesn't touch it.
What Bill C-15 Actually is
Bill C-15 implements the tax and spending measures from the November 4, 2025 federal budget ("Canada Strong"). It's a big piece of legislation. It amends the Income Tax Act, the Excise Tax Act (GST/HST), the Underused Housing Tax Act, and the Luxury Tax Act, among others. Part 2 of the bill fully repeals the Digital Services Tax Act.
If you want to go to the source: LEGISinfo has the full text and status. The Department of Finance announcement has the plain-language summary.
The DST Repeal: Why It Matters to You
Quick background. The Digital Services Tax was a 3% tax on large digital platforms (Amazon, Google, Meta, Etsy, and others) with global revenue over EUR 750M and Canadian digital revenue over $20M CAD.
Most sellers didn't owe it directly. But Amazon and a few other platforms passed the cost down by adding a DST surcharge to seller fees.
The Carney government repealed DST under US trade pressure. Bill C-15 makes the repeal retroactive to June 20, 2024, which is the date the DST first came into force. Anyone who paid DST to the government gets full refunds plus interest.
Here's what that means for you as a seller.
Amazon is Refunding DST Fees. Here's How to Check.
Amazon told sellers directly that it's refunding the DST fees it charged, and it's doing it automatically. You don't have to file anything or contact support.
The timeline Amazon gave:
- Amazon stopped charging DST fees on August 15, 2025, when the government announced it planned to repeal
- The repeal became law on March 26, 2026
- Amazon is refunding DST fees (and the tax on those fees) charged between September 1, 2024 and August 15, 2025
- Refunds land in Seller Central between April 15 and May 15, 2026
You don't need to do anything to get the refund. But I'd check it anyway. In my experience, automatic credits get missed when they don't match what sellers expect.
How to See the Refund in Seller Central
- Open the Payments dashboard
- Click Transaction View
- Under Transaction type, pick Other
- Set the date range from April 15, 2026 to May 15, 2026 and click Update
- Download the file and open it in Excel
- Filter the Product details column for "Digital services fee adjustment" and "Taxes on digital services fee adjustment"
- The credit amount shows up in the Total column
How to Check What You Originally Paid
If you want to confirm the refund is the right amount, here's where the original DST totals live:
- Go to Reports, Selling Economics and Fees
- Open the Reports tab, pick SKU Economics report from the drop-down
- Marketplace: pick your store
- Data aggregation level: MSKU
- Date range: Custom date range, from September 1, 2024 to August 15, 2025
- Under Simplified Report Configuration Option